Apparel finished-goods priority-material inflow
Measurement answer
What this metric measures
Physical inflows of selected raw materials used in finished apparel goods, kept distinct by material identity, sourcing route, original state, measurement unit, and estimation method.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Priority material amount (t, or declared alternative unit)
- Reporting basis
- Reporting-period inflow
- Aggregation
- Sum only compatible, non-overlapping material rows with the same physical unit, material identity, boundary, period, and estimation method.
- Pillar
- Environmental
- Topic
- Raw-material sourcing
- Controlled domain
- Materials, circularity and waste
- Entity type
- Metric
Reporting boundary
Materials acquired by the entity or its suppliers, or sourced from vertically integrated operations, for finished goods; packaging and production-process materials are excluded.
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.Material resource inflows total
- Related but distinct metricPartial relationship; observations remain separate.Recycled and secondary material input
- Related but distinct metricPartial relationship; observations remain separate.Renewable material input
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.4
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- 2024-11-07
- Requirement
- Not Specified
- Relationship
- Splits Source Disclosure
- Mapping outcome
- Published
- Source locator
- sasb:2024-11-07:CG-AA-440a.4
Value structure
Dimensions and units
- Unit
- Priority material amount (t, or declared alternative unit)
- Reporting basis
- Reporting-period inflow
Unit meaning: The default unit is metric tonnes, where one metric tonne equals 1,000 kilograms; alternative physical units remain separate rows and are not converted without a declared method.
Table fields and units
- priority material.
- material category.
- purchased or internal source.
- physical unit.
- original state.
- Reported value and value state
- Priority material amount (t, or declared alternative unit)
- Measurement-source edition
- Estimate and assurance status
Published dimensions
- priority material.
- material category.
- purchased or internal source.
- physical unit.
- original state.
- direct or estimated.
- loss method.
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport measured or source-estimated physical quantities by material. The source supplies no universal finished-goods conversion or estimation equation, so unlike units and methods must remain separate.
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.
- purchased or internal source.
- physical unit.
- original state.
- direct or estimated.
- loss method.
- 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
- Never add the certified subset to the total priority-material amount.
- One physical material quantity can carry more than one certification and must not be double counted across standards.
- Do not equate certification with renewable, recycled, organic, deforestation-free or legally compliant status unless the specific standard supports that claim.
- Keep original-state quantities and finished-goods conversion estimates explicit.
- Do not combine mass with surface-area or other alternative measurements.
- Packaging and manufacturing-process materials remain outside this source population.
- Packaging and materials used only in manufacturing are outside this finished-goods material population.
- Direct and estimated values are not combined without a compatible finished-goods allocation and production-loss method.
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.