Flying Under the Radar vs. Walk or Talk: CSR Voluntary Disclosure in the Fashion Industry

The objective of this study is to evaluate the communication of fashion brands’ so-cial responsibility practices and the pervasiveness of the CSR logic in their operations. In contrast to existing speculations, in this paper we empirically support that compa-ny size acts as a switch leading small companies towards no CSR activity (they fly under the radar) and large companies towards a general commitment in CSR activi-ties. Moreover, we propose that the market served (as the combination of business and segment) explains the balance between a pure CSR disclosure (talk) or imple-mentation of CSR strategies and activities (walk)