From Fashion to Responsible: H&M Vs Shein in Addressing SDGs and Human Rights

Florentina-Madalina Perevoznic () and Voicu-Dan Dragomir ()
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Florentina-Madalina Perevoznic: Bucharest University of Economic Studies, Doctoral School of Accounting
Voicu-Dan Dragomir: Bucharest University of Economic Studies, Department of Accounting and Audit

Chapter 11 in Contemporary Challenges in Finance and Accounting: Insights into Markets, Reporting and Sustainability, 2026, pp 261-290 from Springer

Abstract: Abstract Corporate social responsibility represents a key component of successful business strategies. The sustainability strategy should reflect a company’s responsibility toward society and human rights and consider alignment with frameworks such as the United Nation’s Sustainable Development Goals. The fashion industry has faced criticism for its limited alignment with social issues. Previous research has focused on SDG adoption and the commitments of companies, but few studies critically assessed the evolution of SDG reporting, particularly in response to human rights violations, equality, diversity, and inclusion. This paper fills this gap by examining how social reporting practices of companies have evolved, focusing on the SDGs 5, 8, and 10, and linking these practices to violations and scandals. Using a critical interpretive and historical methodology, this paper analyzes and compares the responses of two companies: H&M, a Swedish company that does business under the European Union’s regulatory framework and Shein, a Chinese company that is managed under a different regulatory framework but is active in the European Union and other markets. The research examines how companies address social scandals, their evolving strategies, and their commitments. This study contributes to understanding how the reporting of business models has evolved in response to stakeholder pressures, offering a comprehensive view of stakeholder-driven transparency and accountability in the supply chain.

Keywords: Apparel; Fashion industry; SDGs; Human rights; DE&I (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-20143-0_11

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DOI: 10.1007/978-3-032-20143-0_11

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