Independent external audit share for apparel supplier labour reviews
Measurement answer
What this metric measures
The portion of qualifying supplier labour-review events carried out by an independent external organization, with review events rather than distinct sites used as the count unit.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Independent-third-party audits (%)
- Reporting basis
- Reporting period
- Aggregation
- Do not add or arithmetically average percentages; recompute only from compatible numerator and denominator facility or audit-event counts.
- Pillar
- Social
- Topic
- Supplier labour conditions
- Controlled domain
- Human rights
- Entity type
- Metric
Reporting boundary
The unit is an audit event, including repeat audits under the declared event rule; it is not a distinct facility.
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.New suppliers screened using social criteria
- Related but distinct metricPartial relationship; observations remain separate.Suppliers assessed for social impacts
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-430b.1
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-430b.1
Value structure
Dimensions and units
- Unit
- Independent-third-party audits (%)
- Reporting basis
- Reporting period
Unit meaning: The numerator and denominator count audit events, including repeat audits under the declared event rule; they do not count distinct facilities.
Table fields and units
- audit event.
- audit party.
- supplier tier group.
- supplier facility.
- code profile.
- Reported value and value state
- Independent-third-party audits (%)
- Measurement-source edition
- Estimate and assurance status
Published dimensions
- audit event.
- audit party.
- supplier tier group.
- supplier facility.
- code profile.
- geography.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P_3P = (I ÷ A) × 100Divide audit events performed by an independent third party by all qualifying supplier-facility audit events in scope. Do not substitute distinct facilities for audit events.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
I | independent-third-party audits | Qualifying supplier-facility audit events performed by an independent external organization during the reporting period. | audit events |
A | total audits | All qualifying supplier-facility audit events included under the same audit-event, tier, and period rules. | audit events |
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.
- audit event.
- audit party.
- supplier tier group.
- supplier facility.
- code profile.
- geography.
- 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 derive the audit-event percentage from the facility coverage percentage.
- One facility may have multiple audit events in a period.
- Audits accepted from other brands or external parties need a stable inclusion rule.
- Keep internal, commissioned third-party and independently accepted audit states distinct.
- Keep tier-specific facility denominators separate even though the audit-event percentage spans tiers.
- The result cannot be derived from facility audit coverage because one facility can have several audit events.
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.