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Raw Materials Sourcing in Apparel

Standard-Setting
Last Update 01/25/21

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.

Sector

Consumer Goods

Issues

Materials Sourcing & Efficiency

Project Status

Exposure Draft Development

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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

  • Phase 1 - Initial Research
  • Phase 2 - Stakeholder Consultation
  • Phase 3 - Post-Consultation Analysis
  • Phase 4 - Exposure Draft Development
  • Phase 5 - Public Comment Period
  • Phase 6 - Standards Board Deliberations
  • Phase 7 - Completed

Current Status

Exposure Draft Development

Next Steps

Exposure Draft development will focus on addressing the following issues:

  • Revising the definition of “priority raw materials” to broaden the scope and align with terminology from the Textile Exchange.
  • Revising calculation guidance to account for materials wastage over the production lifecycle and standardizing the methodology for measuring certified materials in finished goods.
  • Revising the list of third-party certifications/standards to be more consistent with the calculation guidance.

Published Documents & Supplemental Materials

Published Documents

There are no published documents or drafts at this time.

Supplemental Materials


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

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


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.