Sustainability is a well-known subject that is frequently discussed in today's society. Earth's resources are being utilized and used to a greater extent than what is available to us and which our planet is capable of. As a result, there is now a higher demand for companies to take greater and greater responsibility regarding their environmental impact and their sustainability work. Society and stakeholders have higher expectations of the companies and in order to try to meet these expectations it has become increasingly common to prepare a sustainability report. In addition, the preparation of a sustainability report has become a legal requirement since 2017 for the companies that are classified as larger companies.

The purpose of this report is tostudy whether theimplementation of the Sustainability law has affected the quality of Swedish companies' sustainability reports in the clothing industry. In order to achieve the purpose, the quality of the sustainability reports will be studied based on GRI's qualitative principles and various tests that GRI has established to ensure the quality of these. The reason why the clothing industry has been chosen is because it is well known that it has both a great social impact but also a large environmental impact. The purpose is answered by conducting an in-depthanalysis of 15 sustainability reports from 5 different companies from the years 2014, 2016, and 2018. The reason why these years were reviewed is because the authors should be able to see if the new regulation has had a greater impact on quality than the quality change between an equal period of time before the regulation was introduced. The reports have been scored with the help of tests that GRI has suggested, depending on how well they meet GRI's qualitative principles, and then make a comparison if the quality has improved according to the new regulations.

Based on the empirical data presented, it can be read that all reports have received a better quality after the introduction of the regulation. However, the study also proved that there were significant differences regarding to which extent the quality has improved at the various companies. Some companies had a greater positive development regarding quality after the regulation, while other companies had a much smaller improvement. In addition, the quality of all companies' sustainability reports has improved between the years reviewed before the regulation was introduced. The results obtained in the empirical material have also been explained with the help of legitimacy theory, stakeholder theory and institutional theory.