Sustainability Reporting in the Spotlight: Exploring Evidence from Nike’s Corporate Reports
Year: 2026
Type: article
Abstract: This study provides a critical examination of Nike’s sustainability reporting by comparing disclosures across six major frameworks: the Higg Index, the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Sustainable Development Goals (SDGs), the Triple Bottom Line (TBL), and Double Materiality. Drawing on a directed content analysis of Nike’s 2022–2023 sustainability documents, the research codes and compares how these frameworks are applied to environmental, social, and governance topics. The analysis shows that Nike’s environmental reporting is the most consistent and well-developed across the six frameworks. In contrast, significant gaps and inconsistencies remain in areas such as labor rights, living wages, and supply chain transparency. These findings reveal both the advantages and the tensions that come with using multiple frameworks, illustrating where they reinforce one another and where they diverge. Overall, the study highlights the essential need for harmonized reporting practices across the global apparel sector. It also reflects both the strengths and the limitations of using multiple frameworks to produce sustainability reports that are transparent and comprehensive.
Source: Accounting and Auditing
Authors: Mozhgan Soltanisehat, Iva Jestratijevic
Institutions: University of Georgia, University of North Texas
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: gold
Estimated APC paid: $1,207
OpenAlex ID: W7127400943