Apparel material-sourcing exposure and response profile
Measurement answer
What this metric measures
A material-indexed view connecting selected apparel inputs with supply threats, commercial effects, response measures, and any stated targets or progress.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table - see field-level units
- Reporting basis
- Reporting period and risk-assessment date
- Aggregation
- Do not collapse structured fields or ranks into a scalar; combine only compatible rows under an explicit identity, boundary, and duplicate-handling rule.
- Pillar
- Environmental
- Topic
- Raw-material sourcing
- Controlled domain
- Materials, circularity and waste
- Entity type
- Metric
Reporting boundary
Finished-goods priority materials are in scope; packaging and production-process materials are excluded from this identity.
Cross-library identity
Library mappings and variants
These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.
- Related but distinct metricPartial relationship; observations remain separate.Critical raw materials
- Related but distinct metricPartial relationship; observations remain separate.Deforestation and conversion-free sourced volume share
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Primary guidance reviewed 2026-08-16
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Apparel industry measurement topics and implementation guidance
- Adopting DisclosureCG-AA-440a.3
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- 2024-11-07
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- sasb:2024-11-07:CG-AA-440a.3
Value structure
Dimensions and units
- Unit
- Structured table - see field-level units
- Reporting basis
- Reporting period and risk-assessment date
Unit meaning: Each table field uses its stated unit. The record is a linked material, risk, opportunity, response, and target profile rather than one scalar measurement.
Table fields and units
- priority material.
- material category.
- environmental or social factor.
- sourcing geography.
- business risk or opportunity.
- Reported value and value state
- Structured table - see field-level units
- Measurement-source edition
- Estimate and assurance status
Published dimensions
- priority material.
- material category.
- environmental or social factor.
- sourcing geography.
- business risk or opportunity.
- management strategy.
- target and progress.
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate one material-indexed row for each declared priority material and retain threats, business effects, management responses, targets, and progress as separate fields.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 16 August 2026
Industry-based apparel, accessories and footwear reporting guidance
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Primary guidance reviewed 2026-08-16
- Locator
- Apparel industry measurement topics and implementation guidance
Supports: Primary industry guidance informed the source census and boundary review; the metric wording, structure and formula explanation in this record are Sustopedia-authored.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Sustopedia apparel measurement method profile, version 1.0, reviewed 2026-08-16 against primary industry-based reporting guidance.
- priority material.
- material category.
- environmental or social factor.
- sourcing geography.
- business risk or opportunity.
- management strategy.
- target and progress.
- Reporting entity, reporting boundary, reporting period, source edition, estimation state, and assurance state.
- Numerator, denominator, zero-denominator state, and rounding method when a derived formula applies.
Record-specific limitations
- Priority raw material and legally classified critical raw material are not synonyms.
- Keep finished-goods material scope separate from packaging and manufacturing-process material scope.
- Material aliases and processing stages require a stable identity key.
- A management strategy is not evidence that a sourcing risk has been eliminated.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.