Corporate sustainability reporting is increasingly scrutinised as stakeholders’ demand credible commitments to environmental and social performance, especially in sectors where unsustainable practices are pervasive. The aim of this research is to examine—drawing on a systematic literature review (SLR) of 48 articles—how leadership discourse in sustainability reports influences stakeholder engagement and reflects the adoption of sustainable development standards over time. A longitudinal analysis of six years (2018–2023) of sustainability reports from a leading fast fashion company was conducted, integrating Topic Modelling to identify dominant themes in leadership communication and comparing them with key performance indicators related to climate, materials, energy, water, waste, and packaging. The results reveal a gradual evolution in leadership narratives, from broad aspirational statements emphasising ethical supply chains and social justice to more technical, performance-oriented language highlighting circularity, operational transparency, and climate action. However, the analysis also uncovers inconsistencies between declared objectives and measurable outcomes, suggesting tensions between symbolic and substantive sustainability commitments. These findings indicate that, while leadership discourse can mobilise stakeholder expectations and signal strategic priorities, its credibility depends on alignment with transparent, consistent performance data. This study contributes to understanding how discourse and practice interact in sustainability transitions, offering insights for enhancing reporting integrity.
Medeiros et al. (2025) studied this question.