Download - 59 Topics - Global Reporting Initiative · PDF filefor topics to be monitored or disclosed by organizations. ... This topic is relevant for all 52 business/industry activity ... -

Sustainability Topics for Sectors: What do stakeholders want to know?

TEXTILES, APPAREL, FOOTWEAR AND LUXURY GOODS

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This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders’ suggestions or requests for topics to be monitored or disclosed by organizations.

Additional information about the project can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx

19 – Textiles, Apparel, Footwear and Luxury Goods

59 Topics

Manufacturers of apparel, accessories & luxury goods. Includes companies primarily producing designer handbags, wallets, luggage, jewelry and

watches. Manufacturers of footwear. Includes sport and leather shoes. Manufacturers of textile and related products.

Sustainability Category

Topic Topic Specification (if available)

Explanation Reference(s)1 Constituency

Environmental Materials sourcing

Cotton sourcing - criteria for cotton sourcing / certification of used cotton, where appropriate '- support of initiatives which aim to make conventional cultivation more sustainable, such as Cotton Made in Africa and the Better Cotton Initiative (BCI) '- transparency on the use of synthetic fibres such as polyester '- Scope of the use of recycled materials Cotton is the most commonly used natural fibre. The high levels of water required for cotton cultivation, combined with soil erosion and the use of pesticides and defoliants, mean that it results in significant environmental impacts. In addition, over 60 per cent of

48, 410 Financial Markets & Information Users

https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx




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global cotton production now comes from genetically modified plants. Synthetic fibres such as polyester are also problematical from the environmental point of view. Polyester is extracted from crude oil, and its production uses large quantities of energy and releases air pollutants. Recycled materials often have a significantly lower environmental footprint.

Wood-based products from responsibly managed forests

The following sections of the GRI reporting guidelines may be used by a reporter to mention FSC related activities, those are: - Profile - Commitments to External Initiatives: 4.12 externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. - Environmental Impact: EN 26: Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. - Product: PR3: Type of product and service information required by procedures and percentage of significant products and services subject to such information requirements. The above indicators are mostly not quantitative and a reporter may find difficult to integrate FSC related information. Ideally there would be a quantitative indicator related to certification scheme or initiative regarding the supply and the final product within the GRI guideline. In order to ease the reporting of FSC related activities, we propose to include two indicators related to supply

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and final product content. The wording could follow the Food Processing Supplement and worded as follows: “Percentage of purchased material by volume and weight which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard”. This topic reflects significant impacts, risks and opportunities for an organization itself and its stakeholders as well as requires active management or engagement by the organization. By buying FSC certified products, companies provide incentives for responsible forestry and can enjoy their purchases knowing it has not contributed to the destruction of the world’s forest or even come from companies involved in human rights abuses. Almost everything made from wood and other forest products are available with the FSC label. Finding FSC products becomes easier everyday. Literally every day, more FSC products become available. This topic is relevant for all 52 business/industry activity groups. These simple steps can be followed by companies to find and buy FSC products: 1. Check the FSC marketplace at marketplace.fsc.org (in January 2013, the marketplace is still a beta version) Please note this database will currently only search for manufacturers and distributors, not retailers. There are



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only a few exceptions where retailers are also certified. To find products carried by your local retailer, please contact them directly. We are working on including other search options to this database in the future. 2. Ask your retailer Chances are, they will carry FSC certified products. If not, let them know you would be interested in certified products. Not all certification systems are equal and only FSC guarantees that the product has been made from environmentally and responsibly managed forests. By asking for FSC certified products, you show that there is a demand. This is an important and simple way how you can help FSC to make a difference.

Materials sourcing and use

Recycled materials and synthetic fibers

- criteria for cotton sourcing / certification of used cotton, where appropriate '- support of initiatives which aim to make conventional cultivation more sustainable, such as Cotton Made in Africa and the Better Cotton Initiative (BCI) '- transparency on the use of synthetic fibres such as polyester '- Scope of the use of recycled materials Cotton is the most commonly used natural fibre. The high levels of water required for cotton cultivation, combined with soil erosion and the use of pesticides and defoliants, mean that it results in significant environmental impacts. In addition, over 60 per cent of global cotton production now comes from genetically modified plants. Synthetic fibres such as polyester are also problematical from the environmental point of view. Polyester is extracted from crude oil, and its production




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uses large quantities of energy and releases air pollutants. Recycled materials often have a significantly lower environmental footprint.

Materials use Pumice, sand and stones, and disposal method

RG & AFSS (EN22): Report on pumice, stones and sand.

202* Civil Society Organization

Energy consumption

Garment life cycle

Research the CO2 impact of textiles based on different raw materials (cotton, synthetic fiber, wool, linen, hemp, corn), leveraging existing studies or partnering with academia. Research the CO2 impact of different material cultivation practices, such as organic versus non- organic cotton, isolating best practices. Join an industry collaboration on reducing sourcing of cattle from endangered Amazon regions. Research the CO2 impact of different garment care options to be in a position to better communicate with consumers. Adopt “cold water wash” and/or “line dry” instructions on garment hang tag and care label, noting the environmental benefits of these practices. (Note: the recommendation also has water benefits). Implement an industry-wide consumer awareness campaign around low-energy garment care. While the energy efficiency of processing, production, transportation, and retail also affect a garment’s footprint, a garment’s carbon impacts are most significant during consumer use. The daily acts of washing, drying, and ironing garments over their lifespan are responsible for a notable portion of household emissions and can contribute more than a third of the total CO2 emissions associated with a garment.

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We recognize that efforts to influence consumer practices, energy efficiency of operations in the value chain, and material selection are critical to curbing climate change. We strive to move away from a reliance on carbon- intensive textile products or carbon-intensive sourcing regions. We will work together with industry partners to be energy efficient and minimize the embedded carbon in garments. We will try to change consumer behavior to adopt low-carbon practices in garment care.

RG & AFSS (AF21): Amount of energy consumed and percentage of the energy that is from renewable sources.


Report on performance (by indicators) - Report on strategic Plan - Directly impacts to sustainable development of company and its prioritized stakeholders. '- Helps company improve its operations, business and management. '- Relates to local legislations and international standards requirements 1) Impacts from environmental trends; required by customers 2) Risks of losing competitive advantages; 3) Opportunities in improving internal management, increasing competitive advantages, being responsible to community.

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Water management systems

Textile and apparel industry

Water management systems and monitoring. Management of waste water (e.g. treatment systems). Measures to reduce water consumption and reduction targets Given the huge levels of water consumption and the scale of the pollution, efforts to manage water in the most environmentally-friendly possible way are a material topic for the textile and apparel industry.

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Water use efficiency

Textiles life cycle

– Influence agricultural practices and sustainable cultivation of raw materials by partnering with an on-the-ground organization, such as WWF or Conservation International. – Engage with local government agencies around a few strategic mills to influence wastewater treatment requirements. – Expand pilot efforts to train mills on new dye processes and best practices in water efficiency. – Implement an industry-wide marketing campaign to invite consumer pledges to reduce water use in wash, and measure impact of consumer education efforts. – Report on long-term progress on improvements to water quality management in material processing, and consumer pledges to reduce water use. The sheer volume of water consumed in the cultivation of some crop-based materials has reduced the availability of water in the face of increasing demand in numerous regions around the world. Use of pesticides during crop-cultivation and poor water quality

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management during material processing has left communities vulnerable to serious health risks and business vulnerable to reputational risk. Water use consumption is highest during consumer use due to garment care and washing. We strive to ensure communities have priority access to safe, clean drinking water. Materials are cultivated in new, more sustainable ways that don’t deplete local water suppliers. Any water used for processing is treated to safe levels and returned to local water bodies.

Water use efficiency and quality

Mills and dye processes

– Influence agricultural practices and sustainable cultivation of raw materials by partnering with an on-the-ground organization, such as WWF or Conservation International. – Engage with local government agencies around a few strategic mills to influence wastewater treatment requirements. – Expand pilot efforts to train mills on new dye processes and best practices in water efficiency. – Implement an industry-wide marketing campaign to invite consumer pledges to reduce water use in wash, and measure impact of consumer education efforts. – Report on long-term progress on improvements to water quality management in material processing, and consumer pledges to reduce water use. The sheer volume of water consumed in the cultivation of some crop-based materials has reduced the availability of water in the face of increasing demand in

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numerous regions around the world. Use of pesticides during crop-cultivation and poor water quality management during material processing has left communities vulnerable to serious health risks and business vulnerable to reputational risk. Water use consumption is highest during consumer use due to garment care and washing. We strive to ensure communities have priority access to safe, clean drinking water. Materials are cultivated in new, more sustainable ways that don’t deplete local water suppliers. Any water used for processing is treated to safe levels and returned to local water bodies.

Water Consumption Water (in m3) used per amount (e.g. in tonnes) of product manufactured Groundwater consumption in m3


Wastewater treatment

Textile processing

Small-scale low-cost textile processing waste water treatment units, Fault-free manufacturing systems for reduced production waste, Innovative processing concepts and production technology with greatly enhanced resource efficiency, combined with novel waste treatment, recycling or disposal concepts, can greatly boost European industry’s competitiveness.

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Emissions to air Report on performance (by indicators) - Report on strategic Plan - Directly impacts to sustainable development of

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company and its prioritized stakeholders. '- Helps company improve its operations, business and management. '- Relates to local legislations and international standards requirements 1) Impacts from environmental trends; required by customers 2) Risks of losing competitive advantages; 3) Opportunities in improving internal management, increasing competitive advantages, being responsible to community.

Emissions to air - GHG emissions

Garment life cycle

Research the CO2 impact of textiles based on different raw materials (cotton, synthetic fiber, wool, linen, hemp, corn), leveraging existing studies or partnering with academia. Research the CO2 impact of different material cultivation practices, such as organic versus non- organic cotton, isolating best practices. Join an industry collaboration on reducing sourcing of cattle from endangered Amazon regions. Research the CO2 impact of different garment care options to be in a position to better communicate with consumers. Adopt “cold water wash” and/or “line dry” instructions on garment hang tag and care label, noting the environmental benefits of these practices. (Note: the recommendation also has water benefits). Implement an industry-wide consumer awareness campaign around low-energy garment care. While the energy efficiency of processing, production, transportation, and retail also affect a garment’s

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footprint, a garment’s carbon impacts are most significant during consumer use. The daily acts of washing, drying, and ironing garments over their lifespan are responsible for a notable portion of household emissions and can contribute more than a third of the total CO2 emissions associated with a garment. We recognize that efforts to influence consumer practices, energy efficiency of operations in the value chain, and material selection are critical to curbing climate change. We strive to move away from a reliance on carbon- intensive textile products or carbon-intensive sourcing regions. We will work together with industry partners to be energy efficient and minimize the embedded carbon in garments. We will try to change consumer behavior to adopt low-carbon practices in garment care.

Chemicals use and discharges

Adhesives and primers in footwear industry

RG & AFSS (AF18): Programs to replace organic-based adhesives and primers with water-based adhesives and primers. (especially important for footwear industry)

202*

Civil Society Organization

Heavy metals, organic chemicals and nanoparticles

Transparency on the use of hazardous substances in manufacturing. Limits for chemical residues in end products. Measures to reduce the use of hazardous chemicals in production. Transparency on the use of nanoparticles The various production steps, such as bleaching, sizing, dyeing and textile finishing, all call for the use of numerous chemicals and large quantities of water,




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resulting in large quantities of toxic waste water containing hazardous substances. Hazardous chemicals used in the textiles industry include heavy metals and organic chemicals which can cause lasting damage to human health and the environment. After Greenpeace’s 2011 “Detox our future” campaign drew attention to this problem, Adidas, Nike and Puma, together with other clothing manufacturers, set themselves the goal of banning hazardous chemicals from their global supply chains by 2020. It remains to be seen whether they will succeed and whether other companies from the industry will join them.

Industrial processes - Antimony, arsenic, chromium, cadmium, cobalt, copper, zinc, cyanide, lead, mercury, and nickel

RG & AFSS (EN21): For footwear: Report on total chromium discharges. For apparel: Report on the discharge of antimony, arsenic, chromium, cadmium, cobalt, copper, zinc, cyanide, lead, mercury, and nickel.


Nonylphenol ethoxylates (NPEs) use in textile and footwear products

Nonylphenol is a persistent chemical with hormone-disrupting properties that builds up in the food chain, and is hazardous even at very low levels. Hazardous chemicals nonylphenol ethoxylates (NPEs) - used in textile and foot wear manufacturing - remain in many clothing items sold by major international clothing




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brands. When clothing are washed, a significant percentage of the chemicals in these clothes is released and subsequently discharged into rivers, lakes and seas, where they turn into the toxic and hormone-disrupting chemical nonylphenol (NP).

Textile waste management

Processing concepts and production technology

Direct 3D forming techniques for textile articles including clothing to reduce the cutting and joining steps as well as to reduce waste. Innovative processing concepts and production technology with greatly enhanced resource efficiency, combined with novel waste treatment, recycling or disposal concepts, can greatly boost European industry’s competitiveness.

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Report on performance (by indicators) - Report on strategic Plan - Directly impacts to sustainable development of company and its prioritized stakeholders. '- Helps company improve its operations, business and management. '- Relates to local legislations and international standards requirements 1) Impacts from environmental trends; required by customers 2) Risks of losing competitive advantages; 3) Opportunities in improving internal management, increasing competitive advantages, being responsible to community.

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- Commit to reducing packaging by a certain percentage when receiving items ("Store Ready Merchandize”). '– Adopt the use of packaging materials that contain recycled content, and set target for increasing use. – Launch web and in-store campaign around pr Product design, labels, packaging, hangers, in-store product wrapping, and shopping bags all contribute to the resource efficiency (or inefficiency) of a product. In today’s apparel industry, fast fashion and trends toward shorter garment lifecycles add to overall waste impacts and stress the importance of reclaiming materials after use and finding new purposes for unused materials. Only a handful of apparel companies are looking for ways to address the inefficient use of raw materials and ever-increasing waste in garment production, retail, and use. We are committed to the adoption of a closed-loop approach to waste management, where companies take-back product for deconstruction and reuse of raw materials, recycling, or donation to others—extending the product lifecycle and minimizing waste sent to landfill. In addition, we believe in a cradle to cradle approach to product design, where products are designed with their end-of-use in mind, with an eye toward minimizing raw material use in cut-and-sew and packaging, as well as minimizing waste impacts by adopting materials that are recyclable or have a longer lifespan.

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Cotton sourcing strategy and policies

Sourcing standards for agricultural practices

– Influence agricultural practices and sustainable cultivation of raw materials by partnering with an on-the-ground organization, such as WWF or Conservation International. – Engage with local government agencies around a few strategic mills to influence wastewater treatment requirements. – Expand pilot efforts to train mills on new dye processes and best practices in water efficiency. – Implement an industry-wide marketing campaign to invite consumer pledges to reduce water use in wash, and measure impact of consumer education efforts. – Report on long-term progress on improvements to water quality management in material processing, and consumer pledges to reduce water use. The sheer volume of water consumed in the cultivation of some crop-based materials has reduced the availability of water in the face of increasing demand in numerous regions around the world. Use of pesticides during crop-cultivation and poor water quality management during material processing has left communities vulnerable to serious health risks and business vulnerable to reputational risk. Water use consumption is highest during consumer use due to garment care and washing. We strive to ensure communities have priority access to safe, clean drinking water. Materials are cultivated in new, more sustainable ways that don’t deplete local

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water suppliers. Any water used for processing is treated to safe levels and returned to local water bodies.

Sourcing standards for fertilizers and pesticides for cotton growing

Contamination of fresh water from fertilizer and pesticide runoffs (outputs) Contamination of fresh water with chemicals used for crops growing results in a very high health and environmental risk, as it can contaminate people with access to this water and also it can harm the ecosystem.

234 Civil Society Organization

Sourcing standards for water and soil impacts

Cotton is arguably the world’s most important natural fibre. It’s used in food, bedding, medical supplies and – of course – cotton is a staple of the clothing industry. It’s a renewable resource Damaging crop protection practices, water abuse, diminishing soil fertility and unhealthy practices such as child or forced labour — these all pose threats to the sustainability of the cotton industry and the livelihoods of the farming communities that depend on this valuable crop.

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- criteria for cotton sourcing / certification of used cotton, where appropriate '- support of initiatives which aim to make conventional cultivation more sustainable, such as Cotton Made in Africa and the Better Cotton Initiative (BCI) '- transparency on the use of synthetic fibres such as polyester '- Scope of the use of recycled materials Cotton is the most commonly used natural fibre. The




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high levels of water required for cotton cultivation, combined with soil erosion and the use of pesticides and defoliants, mean that it results in significant environmental impacts. In addition, over 60 per cent of global cotton production now comes from genetically modified plants. Synthetic fibres such as polyester are also problematical from the environmental point of view. Polyester is extracted from crude oil, and its production uses large quantities of energy and releases air pollutants. Recycled materials often have a significantly lower environmental footprint.

Sourcing standards for water management

Information on drawdown of natural water bodies for irrigation (inputs) and general water management Water management affects soil quality particularly when salinization occurs. Salinization is the process by which water-soluble salts accumulate in the soil. This is a resource concern because excess salts hinder the growth of crops by limiting their ability to take up water. Risk of desertification.


Packaging Plastics use and management

A disclosure on management approach for plastics, including governance, strategy, risks, opportunities, considering: opportunities for product redesign, increasing recycled content, implementing reclaim and/or reuse which could attract economies, brand loyalty, investment, employee goodwill, and; risks to the business, stakeholder health, environment and society (including reputational/social license to operate, regulatory, investor, insurer, and liability risks) for plastics that are directly harmful to stakeholders, or




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indirectly through plastics being wasted/littered. Performance indicators regarding the types and volumes of plastics being used, collected and/or distributed downstream; the portion that is made of post-consumer-recycled, bio-based, biodegradable, compostable, and/or oxobiodegradable material; the ratio of expected life-span of plastic products/packaging in contrast to the duration of their intended use; these volumes broken down by end of life disposition. Most of this disclosure can be captured through the existing GRI framework (e.g. GRI G3 EC9, EN1, EN2, EN22), but commentary is needed to ensure disclosers appreciate the materiality of plastic; other questions can be added to the framework. Refer to the Plastic Disclosure Project ( www.plasticdisclosure.org ) for more details on the suggested questions. PDP will align its questions to GRI G4 to assist disclosers. Plastic are in high use in these "activity groups", and can have significant positive, or negative, impacts on the economy, environment and society: Economics: There are significant cost savings available to organisations that treat plastic as a resource (e.g. through redesign, use of recycled content, reclaiming, etc.) and risks of increased direct costs (regulation, liability, cost of capital, insurance) to organisations that do not lead in this area as well as indirect economic costs to impacted industries (e.g. food production, tourism). Environment: Plastics that are wasted or littered become extremely harmful to the environment, which will have a material effect on



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biodiversity and the global food chain, both nearby and far outside the local area of operations. Society: Some plastics are harmful to stakeholders during manufacture, use and/or disposal (e.g. due to phthalates, BPA), impact the wellbeing of society (e.g. effect of litter on community spirit and their interest in sustainability). While a valuable invention, which benefits society in many ways, the negative impacts associated with society's growing use of plastic are not fully recognised. Roughly 85% of plastic used in products and packaging is not recycled, and most plastic produced in the last 60 years still remains in the environment today. Discarded plastics persist in the environment for dozens or hundreds of years, accumulating across the globe, often out of sight of the producers and users. The direct physical impacts of plastic are significant to the organisation in increased costs or missed opportunities, and related economies (e.g. over $1.2bn in annual damages to ocean-related industries in Asia-Pacific), the environment through harming habitats and species, and to stakeholders health when exposed to the chemical ingredients; and are magnified if fragmentation of the plastic occurs, making it available for ingestion to additional species, who adsorb the chemical ingredients and/or the toxins carried on the plastic. These negative impacts could be avoided and turned into positive impacts, if plastic was treated as a resource to be managed judiciously (e.g. the US economy lost $8.3bn



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worth of plastic packaging in 2010) - "It is not good business practice to throw away valuable resources".

Life Cycle Assessment (LCA) of products

Life Cycle Analysis examines all sources of components used in making materials-metals, fibres etc and the resources required for their extraction/production/processing/fabrication/use/maintenance and end of life. Measurements of: use of recycled materials, raw materials, energy, water, CO2 emissions, type and amounts of chemicals, toxicity, water during these stages and others. The report using C2C assists better decision making form the design process as the front end takes more responsibility for the end of cycle. New laws will encourage ownership of products and materials at end of life stage and this evaluation method will on an annual LCA evaluates all things in the material category. The topic also extends to and interconnects other categories examined. LCA examine resources as inputs, outputs, maintenance and end of life making all aspects accountable in decision making, highlighting areas of weakness and focuses on areas requiring improvement. LCA evaluation is becoming widely understood by consumers and LCA certification is used as a marketing success tool for companies. Life Cycle Analysis is supported by Government agencies. LCA already has software that analyses the required data

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and is widely used internationally. LCA is taught in Design courses in high schools and in Tertiary education-product design and in Foundation courses across all industry using materials. It is a tool of comparison, provides rigour and builds capacity to set goals, meet targets and ultimately improve the environment, health of workers, consumers, sustainability of resources and materials.

Industrial process innovation

Resource use efficiency

Low water or water-free textile dyeing, printing and finishing techniques, Integrated and intensified processes for fast multistep treatments and maximum use of input resources, Innovative processing concepts and production technology with greatly enhanced resource efficiency, combined with novel waste treatment, recycling or disposal concepts, can greatly boost European industry’s competitiveness.

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Social Labor conditions Workers’ rights CSC9000T (China Social Compliance 9000 for Textile & Apparel Industry) is a Social Responsibility Management System based on China’s laws and regulations, international conventions and standards, and China’s particular situations. This CSC9000T Social Responsibility Management System covers key elements for business enterprises to effectively manage their social responsibility. The CSC9000T includes both specific requirements and management system requirements on social responsibility. The implementation of social responsibility management system will enhance business enterprises’ core

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competitiveness, protect the legal rights and interests of all employees, and benefit all parties involved

Workers’ rights - Forced or compulsory labor

CSC9000T (China Social Compliance 9000 for Textile & Apparel Industry) is a Social Responsibility Management System based on China’s laws and regulations, international conventions and standards, and China’s particular situations. This CSC9000T Social Responsibility Management System covers key elements for business enterprises to effectively manage their social responsibility. The CSC9000T includes both specific requirements and management system requirements on social responsibility. The implementation of social responsibility management system will enhance business enterprises’ core competitiveness, protect the legal rights and interests of all employees, and benefit all parties involved

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Workers’ rights - Freedom of association and collective bargaining

Freely chosen employment, payment of a living wage, reasonable hours of work, safe and healthy working conditions, legally binding employment relationship, freedom of association and the right to collective bargaining Significant part of this industry is related to developing countries where employment conditions don`t always respect human rights, and the majority of jobs can be done by vulnerable social groups (women, children) that elevates the risk of disrespect for their rights.




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Women working conditions and discrimination

Women`s employment and working conditions Most garment workers are women. They often face discrimination and harassment.



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Bonded labor, contract and working conditions

RG & AFSS (AF24): This Indicator elicits information about reporting organization's policies that address labor abuses such as forced labor, debt bondage, passport retention, contract substitution, poor living conditions, limited freedom of movement, and excessive placement costs, broker fees or deposit.


Wage and benefits, recruitment, employment, working hours

Report on performance (by indicators) - Report on strategic Plan - Directly impacts to sustainable development of company and its prioritized stakeholders.

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'- Helps company improve its operations, business and management. '- Relates to local legislations and international standards requirements 1) Impacts from environmental trends; required by customers 2) Risks of losing competitive advantages; 3) Opportunities in improving internal management, increasing competitive advantages, being responsible to community.

For parts of the sector, the demand for products changes very rapidly. This has resulted in buying practices and pricing policies which can intensify a number of the sustainability challenges facing the sector, including unpaid or excessive overtime, pressure on wages, and the hiring of workers on temporary contracts and use of migrant labor. Consumers often have substantive expectations of companies in the sector regarding sustainability. However, they are not always aware of the relationship between rapid changes in consumer demand and the types of sustainability impacts. RG & AFSS (AF25): This Indicator seeks to capture deductions that are not mandated by law. Such deductions can reduce wages to below the applicable minimum wage standard. Deductions required by employer that are not mandated by law may include: - Payments withheld for disciplinary issues - Deductions for living expenses




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Cotton production

Freedom of Association, Health and Safety, Child Labour, Forced Labour, Non-discrimination Achieving improvements in the social and environmental conditions of cotton production is essential for human and environmental health, the livelihood of millions of people world-wide, and the future of the commodity

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Living wages Policies and management processes. Breach leads to violation of the following human rights: Universal declaration of human rights : article 23, 25; Convention on the rights of the child: article 27 EC5 (ratio of entry-level wage to local minimum wage) Payment of wages above the minimum can contribute to adult workers’ ability to support a family and thus reduce child labour

21 Mediating Institution

Contractors and supply chain

Companies must engage contractors and suppliers in sustainability issues, actively monitor labor practices and disclose the results of these activities to ensure fair working conditions as well as protect their reputation and thus their brand and enterprise value.


For parts of the sector, the demand for products changes very rapidly. This has resulted in buying practices and pricing policies which can intensify a number of the sustainability challenges facing the sector, including unpaid or excessive overtime, pressure on wages, and the hiring of workers on temporary contracts and use of migrant labor. Consumers often have substantive expectations of companies in the sector regarding




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sustainability. However, they are not always aware of the relationship between rapid changes in consumer demand and the types of sustainability impacts. For example: RG & AFSS (AF10): Incidents of non-compliance with overtime standards. Compilation: Break down incidents by non-compliance with standards relating to: - Excessive overtime (according to the reporting organization's definitions reported under AF26) - Forced overtime RG & AFSS (AF12): Incidents of the use of child labor. RG & AFSS (AF27): This disclosure relates to issues such as pregnancy testing, forced abortions, women's health, and child care leave. The disclosure also intends to capture systems and practices to take into account the special circumstances of pregnant women, such as, but not limited to: emergency response; chemical use; work/work station adjustment.

Labor management systems

CSC9000T (China Social Compliance 9000 for Textile & Apparel Industry) is a Social Responsibility Management System based on China’s laws and regulations, international conventions and standards, and China’s particular situations. This CSC9000T Social Responsibility Management System covers key elements for business enterprises to effectively manage their social

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responsibility. The CSC9000T includes both specific requirements and management system requirements on social responsibility.

Migrant workers Human trafficking risks

Safe labour migration is a key driver of sustainable economic development in both sending and receiving countries. The protection of migrant workers is becoming an increasingly important issue for a number of global industries, as well as for home and host governments. Trafficking of workers, particularly women and girls, into global supply chains remains a significant reality, in part due to poorly regulated recruitment industries. Pockets of good and innovative practice in responsible recruitment and combating trafficking exist but have yet to be taken to scale. Over 215 million international migrants living outside their countries of origin play a vital role in the global economy. Recorded remittances received by developing countries, estimated to be US$325 billion in 2010, far exceed the volume of official aid flows and constitute more than 10 percent of gross domestic product (GDP) in many developing countries. The vast majority of migrants today are low-paid workers in industries ranging from apparel, electronics and construction to agriculture, hospitality, and domestic service. From the point of recruitment, through employment and to the point of return home, these workers are vulnerable to exploitation. Protection mechanisms to safeguard their rights continue to be wholly inadequate and access to legal remedy is poor in both host and home countries.

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Trafficking in persons, or human trafficking, involves the recruitment, transportation, transfer, harbouring or receipt of a person (a woman, man or a child), often over international borders but also frequently within the boundaries of a single country, for the purpose of exploitation. It is a widespread abuse, affecting developing countries, countries in transition and industrialized market economies alike. The majority of victims of human trafficking are between the ages of 18 and 24, with most having received a job offer prior to their departure


Labor and working conditions

For parts of the sector, the demand for products changes very rapidly. This has resulted in buying practices and pricing policies which can intensify a number of the sustainability challenges facing the sector, including unpaid or excessive overtime, pressure on wages, and the hiring of workers on temporary contracts and use of migrant labor. Consumers often have substantive expectations of companies in the sector regarding sustainability. However, they are not always aware of the relationship between rapid changes in consumer demand and the types of sustainability impacts. RG & AFSS (AF28): Percentage of foreign migrant workers as a portion of total workforce, broken down by region.


Recruitment and employment

Number of migrant workers employed Countries of origin Gender of workers Positions within company Length of contracts




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Recruitment channels Any fees for recruitment Passport retention Migrant workers both internal and external are a significant and growing feature of all company activities. There are over 200 million migrants in the world. They are found within nearly all business sectors and across all regions. Many migrant workers, particularly those working in unskilled jobs are subject to discrimination and are vulnerable to exploitation and abuse. For many migrants exploitation begins during recruitment. Exorbitant fees and other charges, often at usurious rates of interest can leave many migrant workers effectively bonded labour whatever the subsequent conditions of employment. Company due diligence and reporting should therefore extend into the supply chain for labour.

Capacity building

Employee development

Nurturing of talent Quality (staff turnover, HR education, employee commitment index, access rate to training, formal mentorship); Organizational flexibility and adaptability (Employee satisfaction index)

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Efforts to build capacity may include, but are not limited to: - Establishing human resource systems - Collaboration with stakeholders - Training Training programs for workers, supervisors, and/or managers may cover:




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- Labor rights - Health and safety - Human resources management - Managerial skills - Production process and its impact on code - Environmental issues - Life skills

Occupational health and safety risks

Musculoskeletal disorder and reduced lung function

RG & AFSS (AF31): Initiatives and programs to respond to, reduce, and prevent the occurrence of musculoskeletal disorders. RG & AFSS (LA7): Rates of injury, occupational diseases, lost days, absenteeism, and number of work-related fatalities by region. Include health issues associated with reduced lung function due to dust.


Working conditions, occupational diseases and injuries

Report on performance (by indicators) - Report on strategic Plan - Directly impacts to sustainable development of company and its prioritized stakeholders. '- Helps company improve its operations, business and management. '- Relates to local legislations and international standards requirements 1) Impacts from environmental trends; required by customers 2) Risks of losing competitive advantages; 3) Opportunities in improving internal management,

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increasing competitive advantages, being responsible to community.


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Collective bargaining agreements

All workplaces RG & AFSS (AF29): Percentage of workplaces where there is one or more independent trade union(s), broken down by: - Workplaces with a collective bargaining agreement - Workplaces without a collective bargaining agreement


Hazardous dyes and nano-materials

Health risks to workers and consumers

– Leverage mapping to adopt approach or guidelines for eliminating and reducing chemicals through product design. – Partner with organizations that provide on-the-ground training to farmers in the apparel supply chain on sustainable crop cultivation, such as WWF, Conservation International, and Wildlife Conservation Society. – Invest in the development of alternatives to synthetic

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dyes, such as enzymes and environmentally- friendly dyes. – Set and publish targets for expanding RSL, with clear milestones for replacing and eliminating additional materials of concern. Non-organic cotton farms, tanneries, and dye houses are just a few examples of the many contributors to the negative chemical footprint—or toxicity—of apparel. Cotton cultivation, for example, uses approximately 11% of the world’s pesticides, though it is grown on less than 3% of the world’s arable land. The use of chemical pesticides and fertilizers during raw material cultivation, and the use of hazardous dyes, mechanical finishing processes, and nano-materials in the creation of apparel pose serious health risks to workers and consumers, as well as significant negative impacts on ecosystems. We strive to minimize the use of chemicals and hazardous materials in the apparel supply chain and move toward safer and more sustainable apparel production. The industry will demand less reliance on pesticides and other chemicals in crop cultivation—requesting that supply chain partners adopt leading approaches in sustainable agriculture, such as integrated pest management and other practices common to sustainable farming. Companies develop cleaner production techniques and replace chemical dyes with environmentally-friendly dye processes. Where the use of chemicals and hazardous materials is unavoidable, the



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apparel supply chain works together to train workers on the safe use of such materials, and the health risks and improper handling.

Design for Environment (DfE) or Ecodesign

End product use Sustainable design requires a more holistic perspective that takes into account not only how fashion is produced, but also how it is consumed. After all, sustainable materials will have limited impact if low-quality or poorly designed garments are worn only a few times before they end up in a landfill. In addition, laundering is an impact hot spot for water and energy use, though designers rarely consider the environmental effects of caring for garments.


Life cycle Design for Environment (DfE) or Ecodesign is an approach to reduce the environmental impact of products and services along the entire life cycle already at the development phase. This includes amongst others improving the resource efficiency, both in material and energy terms, and pollution prevention. RG & AFSS (EN26): Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. Report also on the use of recycled materials.


Recyclability of products and packaging

Design for Environment (DfE) or Ecodesign is an approach to reduce the environmental impact of products and services along the entire life cycle already at the development phase. This includes amongst others improving the resource efficiency, both in material and energy terms, and pollution prevention.




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RG & AFSS (EN26): Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. Report also on the recyclability of products and packaging. Recyclability: Ability to recover materials from products and packaging for the purpose of recycling, applying technically existing and economically-viable technologies.

Product design and development

Materials selection

Sustainable design in fashion has so far been largely focused on materials selection. Materials selection can influence environmental impacts throughout the clothing life cycle. Materials selection requires compromise and a delicate balance among different impacts across the suit’s life cycle. Several brands have developed or are in the process of developing indices that will help their designers and product development teams choose materials based on environmental impacts throughout the clothing life cycle. The Sustainable Apparel Coalition’s Higg Index, which is currently endorsed by almost 50 industry-leading brands, retailers, and suppliers.


Other Corporate governance

Gender participation on governance bodies

GOVERNANCE / EUROPE: boardroom lady boom: is it possible without quotas? On 22 June, the CapitalCom agency published its 2011 survey into the boardroom gender mix of CAC 40 companies, with fairly encouraging results: the proportion of women on the board has doubled in recent years, from 10.5% in 2009 to 20.8% in 2011.




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In January, the French parliament adopted legislation imposing quotas for the proportion of women on the board of major companies. Under the measures, the development of female board membership is mandatory and gradual: 20% for listed groups, public companies of an administrative, industrial and commercial nature by January 2014, rising to 40% by January 2017. The law also stipulates that companies with no women present on their board must appoint at least one within six months of it being on the statute books (voted on 13 January 2011). In France, some 2,000 companies are affected (the 650 largest listed firms and companies with more than 500 employees and those generating sales in excess of €50bn). In terms of sanctions for noncompliance, appointments that run counter to the parity principles are to be declared null and void and attendance fees are to be temporarily suspended. At the European level and at the instigation of the Vice-president of the European Commission, Viviane Reding, the European parliament will decide in March 2012 on whether to adopt common legislation on this matter (a mandatory proportion of women in decision-making positions of 30% in 2015 and 40% in 2020). This will depend on the level of improvement seen based on the selfregulation of European companies, in accordance with the equality initiative adopted by the European Commission in December 2010 and the European parliament resolution of 17 January 2008 calling for the



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Commission and member states to promote a balance between women and men on company boards, particularly where member states are shareholders. Europe as a whole illustrates the degree of hesitation between a soft-law approach and conventional legislation (quotas in this instance), but it is clear from the experience at national level that the second method tends to get much better results.

Replacement of chemicals use

Biotechnological processing

Replacement of chemical processing by biotechnological processing through use of enzymes or other bio-organisms instead of chemicals Innovative processing concepts and production technology with greatly enhanced resource efficiency, combined with novel waste treatment, recycling or disposal concepts, can greatly boost European industry’s competitiveness.

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Sourcing strategy and policies

Adherence to Restricted Substances List (RSL)

Practices to source safer alternative substances to those on the restricted substances list. Definition: Restricted Substances List (RSL) A list of substances that are prohibited or restricted for use in apparel and/or footwear products put on the market by the reporting organization. The substances included in the list are regulated/legislated, socially unacceptable, and/or have possible acute and long-term health effects. There are two types of restrictions within the RSL: Use ban: The substance cannot be used at all.




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Limitation: The substance may be used, however, the limit is fixed and must not be exceeded on the finished apparel and/or footwear products placed on the market.

Supply chain How do you ensure that your suppliers adhere to a standard of ESG compliance similar to that of your organization? When assessing the performance of your procurement and purchasing functions: Do you incentivize your procurement management for the selection of ESG-performing suppliers even if you might have to carry a premium over less expensive suppliers?


Supplier screening

Labor rights, human rights, and ethical conduct in the supply chain

Adopt NICE Code of Conduct for owned operations. Map supply chain relationships back to raw material suppliers, creating a list of suppliers, what they supply, and their geographic location. Introduce direct suppliers to the NICE Code of Conduct, and have them commit to alignment. Engage directly with select group of suppliers to identify and understand greatest social and ethical risks at the process and manufacturing level in key sourcing locations. (Note: the direct engagement helps to build supplier ownership). For high-risk suppliers or facilities, explore group engagement with third party monitoring firm, or leverage platform for monitoring such suppliers. Explore opportunities to collaborate with industry peers to share supply chain data (potentially leveraging the Sedex database). Labor rights, human rights, and ethical conduct in the apparel industry has been at the forefront of public

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concern for decades. While supplier monitoring is a first step for many companies, there remains a fundamental need for aligning expectations between companies and their suppliers, and investing in training and capability building across the industry value chain to drive long-term sustainable development. Common issues include: fair wage payment (including minimum, living or decent wages),age of workers, hours worked per week (including excessive overtime), freedom of association and collective bargaining, poor worker-management communication, worker harassment, discrimination, occupational health and safety, and community impacts. We believe the apparel industry should provide economic opportunities, build sustainable communities, and help stimulate economic growth. Through strategic market entry strategies, investments in supplier development, and uncompromising commitment to high labor and ethical standards, the apparel industry advances global progress in achieving the Millennium Development Goals.

A report should drive to improve human rights within workplaces including payment, physical working conditions, payment, legal working age, insurance, rights to meet and unionise, management of people needs to be civil, meet international ILO working hours and all other guidelines, access to superannuation/health benefit, training and education, protective equipment, monitor standards are kept for equipment. Follow up all important,




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The materials sector has a history of human rights abuse, hidden and open. The psychological down trodding of people is part of its tyranny over them. International trade agreements must bare responsibility for awareness and action on these issues. The textile industry is internationally recognised as one where HR abuse is rife and almost ignored or tolerated. This is not acceptable. Case studies with Nike, Levis and puma are well documented.

Environmental and working conditions

The apparel and footwear sector is characterized by global supply chains, resulting in complex relationships between the entities engaged in those chains (e.g. brands, manufacturers, subcontractors, material suppliers, etc.). Consequently, the actions of one entity in the supply chain can affect the ability of another to fulfill its social and environmental responsibilities. As apparel and footwear supply chains have expanded globally, the focus on working conditions and environmental practices throughout the supply chain has intensified. There is increasing agreement that – in addition to owners and operators of manufacturing facilities – apparel and footwear brands are responsible for the conditions in their supply chains. This is especially the case where fundamental rights and protections are not upheld through law and enforcement systems. Codes of conduct and their related compliance systems are responses to this reality and offer brands and




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manufacturers the means to evaluate their own and their suppliers’ practices. For example: RG & AFSS (AF4): Policy and procedures for receiving, investigating, and responding to grievances and complaints. The disclosure covers grievances and complaints that relate to social and environmental standards and are filed by reporting organization's employees, workers in the supply chain, and other third parties.

Labor and working conditions

- supplier standards covering labour rights (forced labour, child labour, freedom of association,...) '- supplier standards covering living wages and overtime working '- supplier management systems for labour standards (including monitoring systems) '- providing support to suppliers to help them comply with labour standards (e.g. trainings) '- transparency in the supply chains (e.g. regarding suppliers' sites) Companies in this industry normally outsource a large part of their production to low-wage countries where labour rights violations are widespread and themselves focus principally on the areas of product development and marketing. They often have direct business links only with the suppliers situated at the top end of what are often highly complex supply chains, i.e. with sewing factories, for example. However, there is growing




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pressure on the textiles industry also to take on responsibility for the social impact of the manufacture of the materials it uses.

Child labor – Leverage mapping to adopt approach or guidelines for eliminating and reducing chemicals through product design. – Partner with organizations that provide on-the-ground training to farmers in the apparel supply chain on sustainable crop cultivation, such as WWF, Conservation International, and Wildlife Conservation Society. – Invest in the development of alternatives to synthetic dyes, such as enzymes and environmentally- friendly dyes. – Set and publish targets for expanding RSL, with clear milestones for replacing and eliminating additional materials of concern. Non-organic cotton farms, tanneries, and dye houses are just a few examples of the many contributors to the negative chemical footprint—or toxicity—of apparel. Cotton cultivation, for example, uses approximately 11% of the world’s pesticides, though it is grown on less than 3% of the world’s arable land. The use of chemical pesticides and fertilizers during raw material cultivation, and the use of hazardous dyes, mechanical finishing processes, and nano-materials in the creation of apparel pose serious health risks to workers and consumers, as well as significant negative impacts on ecosystems. We strive to minimize the use of chemicals and

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hazardous materials in the apparel supply chain and move toward safer and more sustainable apparel production. The industry will demand less reliance on pesticides and other chemicals in crop cultivation—requesting that supply chain partners adopt leading approaches in sustainable agriculture, such as integrated pest management and other practices common to sustainable farming. Companies develop cleaner production techniques and replace chemical dyes with environmentally-friendly dye processes. Where the use of chemicals and hazardous materials is unavoidable, the apparel supply chain works together to train workers on the safe use of such materials, and the health risks and improper handling.

Exploration of supply chains: visits to production sites, mapping of production processes and checking on potential job parts Children should be able to go to school. Once they’re old enough to work, they should be protected from hazardous work or long hours.


CSC9000T (China Social Compliance 9000 for Textile & Apparel Industry) is a Social Responsibility Management System based on China’s laws and regulations, international conventions and standards, and China’s particular situations. This CSC9000T Social Responsibility Management System covers key elements for business enterprises to effectively manage their social responsibility. The CSC9000T includes both specific requirements and management system requirements on

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social responsibility. The implementation of social responsibility management system will enhance business enterprises’ core competitiveness, protect the legal rights and interests of all employees, and benefit all parties involved

HR6 Reporting on incidents and actions taken after incidents. Reporting on actions taken to address root causes of child labour in relevant communities. Companies exposed to direct or indirect child labour risks should clearly define not only the policies related to child labour risks but also the incident management processes and how they are addressing the root causes of child labour to eliminate child labour. Violation of children's rights: articles 3, 28 and 31.


Description of practices put into practice to prevent and prohibit child labor

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Rate of entry of new suppliers and exit of those less efficient during the previous two years

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* GRI Sector Guidance – Pilot Version

1 All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx




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References

All references can be found at https://www.globalreporting.org/reporting/sector-guidance/Topics-Research/Pages/default.aspx

21 Anker, R., 2011. Estimating a living wage: A methodological review, Geneva: International Labor Organization (ILO).

47 Better Cotton Initiative, Better Cotton System, 2009.

48 Better Cotton Initiative, n.d. Appendix, Production Principles & Criteria 2.0. [Online] Available at: http://www.bettercotton.org/files/BCSInfoPack/2A_Production_Principles_and_Criteria_2.0_explained_final_eng_ext.pdf [Accessed 18 March 2013].

49 Better Cotton Initiative, Production Principles and Criteria 2.0, 2009.

58 Brigden, K., Santillo, D. & Johnston, P. (2012). Nonylphenol Ethoxylates (NPEs) in Textile Products, and their Release through Laundering, Amsterdam: Greenpeace International.

76 China National Textile & Apparel Council, ‘China Social Compliance for Textile & Apparel Industry, Principles and Guidelines’, 2005.

135 European Apparel and Textile Organisation (EURATEX), 2006. The future is Textiles: Strategic Research Agenda, Brussels: European Apparel and Textile Organisation (EURATEX).

153 European Federation of Financial Analysts Societies (EFFAS) and Society of Investment Professionals in Germany (DVFA), 2010. KPIs for ESG - A Guideline for the Integration of ESG into Financial Analysis and Corporate Valuation, Frankfurt am Main: EFFAS.

173 Fair Wear Foundation, 2012. Child Labour: FWF Policy and Practice, Amsterdam: Fair Wear Foundation.

174 Fair Wear Foundation, 2012. Fair clothing should be simple, Amsterdam: Fair Wear Foundation.

185 Forest Ethics, n.d. Model Forest Resources Policy. [Online] Available at: http://www.forestethics.org/model-forest-resources-policy [Accessed 27 March 2013].

202* Global Reporting Initiative (GRI), Apparel and Footwear Sector Supplement, Pilot Version, 2003.




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225 Greenpeace International, 2012. Dirty Laundry: Reloaded - how Big Brands are Making Consumers Unwitting Accomplices in the Toxic Water Cycle, Amsterdam: Greenpeace International.

231 Greenpeace International, 2012. Toxic Threads: Putting Pollution on Parade, Amsterdam: Greenpeace International.

234 Grose, L., 2010. Sustainable Cotton Production and Processing-Water Issues. In: R. S. Blackburn, red. Sustainable Textiles: Life Cycle and Environmental Impact. London: Woodhead Publishing Ltd.

249 Hunter, P., 2010. Human Trafficking and Business: Good practices to prevent and combat human trafficking, New York: United Nations Global Initiative to Fight Human Trafficking (UN.GIFT).

253 Institute for Human Rights and Business (IHRB), 'The Dhaka Principles for Migration with Dignity', Dhaka, 2011.

254 Institute for Human Rights and Business (IHRB), the International Business Leaders Forum (IBLF), The Ethical Trading Initiative (ETI), 2010. Business and Migration, Roundtable for collective action: Strengthening migrant worker protection in the supply chain, London: Institute for Human Rights and Business (IHRB).

304 International Labour Organization (ILO), 2013. International Programme on the Elimination of Child Labour (IPEC). [Online] Available at: http://www.ilo.org/ipec/lang--en/index.htm#a1 [Accessed 26 March 2013].

343° Islam, M. A. & McPhail, K., 2011. Regulating for corporate human rights abuses: The emergence of corporate reporting on the ILO's human rights standards within the global garment manufacturing and retail industry. Critical Perspectives on Accounting, 22(8), pp. 790-810.

345 Jia Hsin Co., Ltd., 2012. Stakeholder Survey. Can Duoc: Jia Hsin Co., Ltd..

353 Kershaw, P., Katsuhiko, S., Lee, S., Samseth, J., Woodring, D., & Smith, J., 2011. Plastic Debris in the Ocean. In United Nations Environment Programme (UNEP), UNEP Year Book 2011 (pp. 20-33). Nairobi: United Nations Early Warning and Assessment.

360 LeBlanc, S., 2012. Sustainable Fashion Design: Oxymoron No More?, San Francisco: Business for Social Responsibility (BSR).

367 MacKerron, C., 2011. Unfinished Business: The Case for Extended Producer Responsibility for Post-Consumer Packaging, Oakland: As You Sow.

389° Natixis, 2011. Strategy Note Equity Research - Strategy/SRI: Monthly review June 2011, Paris: Natixis.



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393 Nordic Fashion Association, NICE 10-year plan of action, 2009.

406 OEKOM, 2011. Oekom Position Paper: Working Conditions in the Supply Chain, Munich: OEKOM.

410° OEKOM, 2012. Industry Focus, Textiles & Apparel, Munich: OEKOM.

437 Pharmaceutical Supply Chain Initiative (PSCI), Pharmaceutical Industry Principles for Responsible Supply Chain Management, Implementation Guidance, 2012.

460 Robeco SAM, 2012. The Sustainability Yearbook 2012, Zurich: Robeco SAM.

475 Seo, S., Tucker, S. & Ambrose, M., 2008. Selection of Sustainable Building Material using LCA Design tool, Clayton: CSIRO Victoria Australia.

546 University of New South Wales, 2005. Symposium: Life-cycle analysis tools for "green" materials and process selection, Boston, University of New South Wales.

569 World Wide Fund for Nature (WWF), The WWF Guide to Buying Paper, 2010.

599 World Intellectual Capital Initiative (WICI), 2012. Fashion and Luxury Sector KPIs, Tokio: World Intellectual Capital Initiative (WICI).

* GRI Sector Guidance – Pilot Version

° Resource available on request and/or for a fee

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