Raw Materials Sourcing in Apparel

Page Last Updated: June 11, 2020

Project Overview

Project Objective

The standard-setting project seeks to revise and clarify metrics CG-AA-440a.1 and CG-AA-440a.2 and the associated technical protocols to examine and improve measurability, completeness, comparability, alignment, and cost-effectiveness.

Project Background

Market input and internal review suggest that the two metrics associated with the Raw Materials Sourcing disclosure topic provide insufficient guidance that may result in inconsistent calculations and noncomparable disclosures. In addition, market input suggests that improvements to the completeness in which the metrics measure performance on the topic, along with further alignment with existing industry approaches should be considered.

Project Status

Current Status

Standard-Setting Project – Research & Consultation Phase

Next Steps

Research will focus on:

  • Textile industry standards intended to guide companies in their identification of “priority raw materials”
  • Environmental and social sustainability standards for raw material certification in the textile industry
  • Industry standards intended to calculate sustainable material usage in the textile industry

Consultations with companies, subject matter experts, and investors will focus on:

  • Methodologies for defining priority raw materials
  • SASB’s current definition of “priority raw materials”
  • Commonly used social and environmental standards for certifying raw materials
  • Existing frameworks aimed at calculating certified raw materials in products and possible alignment, or misalignment, with the SASB standard
  • The decision-usefulness of this information for investors

Please contact the Project Lead, Taylor Reed (taylor.reed@sasb.org), if you have expertise in these fields and would like to schedule a consultation meeting.

Contact Information

Taylor Reed
Sector Analyst – Consumer Goods, SASB

Published Documents & Supplemental Materials

Published Documents

There are no published documents or drafts at this time.

Supplemental Materials

Briefing Document, April 2020, PDF
SASB to Improve Apparel, Accessories & Footwear Industry Guidance on Materials Sourcing Measurement, March 2020, online blog

Board Materials & Decisions

Board Meeting Outcomes

February 2020

  • The Board unanimously agreed to add a project on measuring performance on raw materials sourcing in the Apparel, Accessories & Footwear industry to its standard-setting agenda.

Board Materials

February 2020

For a full list of past and upcoming Standards Board meetings, as well as associated materials, please visit our Board Meetings Calendar & Archive.

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The staff has prepared this summary for informational purposes only. Any Standards Board decisions are tentative and do not change current accounting. Official positions of SASB are determined only after extensive due process and deliberations.