Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Environmental Sustainability Reporting of Apparel Manufact .uring Industry: Status in Sri Lanka

Version 1 : Received: 3 July 2024 / Approved: 4 July 2024 / Online: 6 July 2024 (03:52:58 CEST)

How to cite: Thiranagama, A. W.; Wahala, W. M. P. S. B. Environmental Sustainability Reporting of Apparel Manufact .uring Industry: Status in Sri Lanka. Preprints 2024, 2024070489. https://doi.org/10.20944/preprints202407.0489.v1 Thiranagama, A. W.; Wahala, W. M. P. S. B. Environmental Sustainability Reporting of Apparel Manufact .uring Industry: Status in Sri Lanka. Preprints 2024, 2024070489. https://doi.org/10.20944/preprints202407.0489.v1

Abstract

The apparel manufacturing industry's growth over recent decades has heightened concerns about its environmental impact, including resource use, energy and water consumption, waste generation, chemical disposal, and greenhouse gas emissions. Companies have responded by initiating environmental actions and enhancing legitimacy through environmental disclosures. This study examines the nature of these disclosures among Sri Lankan apparel manufacturing companies to understand corporate priorities and identify areas for reporting improvement. Publicly available data from web pages and standalone reports were analyzed using content analysis. Findings indicate that only 23% of registered companies disclose environmental performance, while 60% of key industry players provide higher levels of transparency. Disclosures cover greenhouse gas emissions, carbon footprint, renewable energy, energy and water use, waste management, biodiversity, and environmental certifications. Key players offer detailed information on specific areas like carbon footprint, energy use, and waste management. This study highlights the need for more comprehensive and transparent environmental reporting to promote sustainable practices within the Sri Lankan apparel industry.

Keywords

Environmental Sustainability, Disclosure, Apparel Manufacturing, Sri Lanka

Subject

Business, Economics and Management, Business and Management

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