Academic Journal of Humanities & Social Sciences, 2026, 9(6); doi: 10.25236/AJHSS.2026.090603.
Kefan Yu
College of Economics and Management, Nanjing Forestry University, Nanjing, China
Global sustainability governance is deepening, and the EU CSRD regulations have now entered into force. Against this backdrop, ESG disclosure carries more weight than ever in gauging how firms perform on sustainability. Luxury houses face a singular set of ESG pressures: their supply chains move high-value goods, production is resource-heavy, and brand reputation hangs on every disclosure decision. We take Kering Group as our case. Legitimacy theory and stakeholder theory anchor the analysis. An index method is used to build an ESG disclosure scoring system—48 indicators in total, spread across environmental, social and governance pillars. That system is then applied to Kering's disclosures between 2021 and 2024. Scores rose steadily across the four years. Kering's EP&L reporting and its SBTi/SBTN verification stand out as benchmarks for the sector. That said, quantitative disclosure on social metrics still lags. We close by offering practical recommendations for ESG disclosure that luxury firms more broadly might adopt.
Luxury Industry, ESG Information Disclosure, Kering Group, Environmental Profit & Loss Account, Index Method
Kefan Yu. ESG Information Disclosure in the Luxury Industry: A Case Study of Kering Group. Academic Journal of Humanities & Social Sciences (2026), Vol. 9, Issue 6: 16-26. https://doi.org/10.25236/AJHSS.2026.090603.
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