Raw Materials Sourcing in Apparel


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.

Consumer Goods
Materials Sourcing & Efficiency
Project Status

Project Overview

Project Objective

The project evaluated the Apparel, Accessories & Footwear Standards to examine and improve measurability, completeness, comparability, alignment, and cost-effectiveness of disclosures associated with raw materials sourcing. The project also aimed to improve the global applicability of the Standards.

Standard-setting Project Outcome

On May 12, 2022, the SASB Standards Board issued updates to the Apparel, Accessories & Footwear Standards in connection with this project. Two metrics for the Raw Materials Sourcing disclosure topic were updated to improve measurability, completeness, comparability, alignment, and cost-effectiveness of the standard. The Board arrived at its decision to update the Standards following extensive research & consultations with market participants, including a public comment period which closed in September of 2021. Interested parties are encouraged to read the Basis for Conclusions document for the Board’s rationale in issuing these updates.

Project Background

Market input and internal review suggested that the two metrics associated with the Raw Materials Sourcing disclosure topic provided insufficient guidance that may have resulted in inconsistent calculations and noncomparable disclosures. In addition, market input suggested 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 - Completed
  • Phase 2 - Completed
  • Phase 3 - Completed
  • Phase 4 - Completed
  • Phase 5 - Completed
  • Phase 6 - Completed
  • Phase 7 - Completed

Current Status

The Apparel, Accessories & Footwear Standards were updated in May 2022. You may download the latest version of the Standard at https://sasb.wpengine.com/standards/download/.

Next Steps

This standard-setting project concluded in May 2022 with the release of the updated Apparel, Accessories & Footwear Standards.

Published Documents & Supplemental Materials

Published Documents

Supplemental Materials

Public Comment Letters

Comment letters are received as part of the public comment period between June 3, 2021 and September 2, 2021. Comment letters are posted in the order of receipt. Please note that it can take up to two weeks for comment letters to be posted.

Board Materials & Decisions

Board Meeting Outcomes

March 2022

  • Staff presented an update to the Board on findings from research and consultations as well as staff’s proposed additional revisions on the issue of traceability of raw materials and sourcing location raised in public comments.
  • The proposed supplemental revisions provided additional detail on sourcing location through more disclosure guidance on traceability to tier 4 suppliers and country-of-origin for priority raw materials.
  • The Board supported the supplemental revisions, did not identify a need to re-expose the draft language and suggested that staff move forward with final updates to the Standard.
  • Staff aims to provide the Standards Board with an updated Standard and basis for conclusions for vote in second quarter of 2022.

December 2021

  • Staff provided an overview of the market input received during the public comment period (June 2 – Sept 3, 2021) and discussed the two following issues with the Board to gain their perspective on possible next steps:
    • To enhance guidance related to sourcing region/country
    • To enhance guidance on company identification/selection of credible third-party environmental and/or social certifications/standards
  • Next steps in the project will consist of additional research and consultation to understand and guide further revisions on the exposure draft as appropriate.

December 2020

  • Staff presented findings from the consultation phase, proposed next steps, and made recommendations related to maintaining the project’s scope.
  • The Board provided feedback on staff’s analysis of consultation findings and proposed next steps. The Board also agreed with staff’s recommendation to maintain project scope and pursue revisions that have a clear path forward, as opposed to broadening the project scope in an attempt to address consultation feedback on related, but separate issues.
  • Next steps in the project will consist of the development of an exposure draft for public comment.

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.

Subscribe to Project Updates

Fill out this form for project-specific notifications about calls for public feedback, advancement in project phases, and research questions.