The role of ESRS standards in achieving sustainable competitiveness in the textile industry
Abstrak
The textile industry represents a sector characterized by significant environmental and social challenges, making transparency and business sustainability key factors of competitiveness. This paper analyzes the role of the European Sustainability Reporting Standards (ESRS) in improving reporting practices and enhancing accountability within the textile industry. Particular emphasis is placed on the relationship between the implementation of ESRS standards and the achievement of sustainable competitiveness through improved investor confidence, brand reputation, and resource efficiency. The research methodology is based on a qualitative analysis of relevant documents, reports, and examples of best practices from textile companies. The findings indicate that the application of ESRS standards contributes to a higher level of transparency and long-term competitiveness, especially in companies that integrate the principles of the circular economy and ESG management into their business strategies.
Topik & Kata Kunci
Penulis (1)
Vićentijević Kosana
Akses Cepat
- Tahun Terbit
- 2025
- Sumber Database
- DOAJ
- DOI
- 10.5937/tekstind2504071V
- Akses
- Open Access ✓