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This analysis reveals varied strategic responses to ESG disclosures in small fashion businesses, indicating that institutional pressures influence their decision-making.
As ESG reporting becomes a strategic priority, small fashion businesses in the United States face mounting institutional pressure despite limited resources and ambiguous regulatory guidance. This study explores how these firms navigate ESG disclosure by analyzing 31 institutional themes through the lens of institutional theory. Findings reveal that companies employ varied strategic responses, including avoidance, acquiescence, defiance, and compromise, depending on how they interpret and manage external pressures. These responses reflect not only resource constraints but also differing perceptions of legitimacy and strategic alignment. The paper contributes to a nuanced understanding of how small enterprises negotiate fragmented institutional environments in the evolving ESG landscape.
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Zhang et al. (2025) studied this question.
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