Abbreviations

MRCS: moral responsibility theory of corporate sustainability

T&A: textile and apparel

WTO: World Trade Organization

MNCs: multinational corporations

CNTAC: China National Textile and Apparel Council

TBL or 3BL: triple bottom line

CSR: corporate social responsibility

GRI: global reporting initiative

CASS: Chinese Academy of Social Sciences

CCCT: China Chamber of Commerce for Import and Export of Textile and Apparel

ESG: Environmental, Social and Governance

ISO: International Organization for Standardization