Lea Zi­m­mer­mann

My research explores how performance measurement systems are developed and adapted in the fashion industry. Fashion is one of the most environmentally and socially impactful sectors, yet accounting research has paid little attention to how sustainability is measured in this field. 

Through case studies of  fashion firms, I investigate how companies translate sustainability ambitions into concrete accounting practices while navigating regulatory frameworks such as the EU’s CSRD/ESRS. By focusing on how performance measures are adapted in practice, my work highlights the challenges and opportunities of making sustainability measurable. 

The ambition of my research is to contribute to more effective sustainability accounting practices that not only comply with reporting requirements but also drive meaningful change in organizations and society.