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MetricSupplier labour conditions

Verified remedies per apparel supplier labour finding

Measurement answer

What this metric measures

Completed, verified remedies divided by compatible supplier labour findings in one declared severity cohort, expressed as a rate while retaining the source-scope ambiguity.

Specification

Metric specification

Result format
Structured table
Unit
Corrective actions per compatible finding (rate)
Reporting basis
Reporting period or explicitly linked finding cohort
Aggregation
Do not average source rates; recompute only from compatible numerator and denominator components under one audit, severity, and reporting cohort.
Pillar
Social
Topic
Supplier labour conditions
Controlled domain
Human rights
Entity type
Metric

Reporting boundary

Only completed and verified actions enter the numerator. Numerator and denominator must use the same declared severity and reporting cohort. Plans, agreements, open actions, and unmatched historical findings remain separate.

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.

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 Disclosure

    ISSB/SASB industry-based metrics

    Source evidence
    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
    Open official framework source
  • Adopting Disclosure

    ISSB/SASB industry-based metrics

    CG-AA-430b.2
    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.2
    Open official framework source

Value structure

Dimensions and units

Unit
Corrective actions per compatible finding (rate)
Reporting basis
Reporting period or explicitly linked finding cohort

Unit meaning: A pure rate calculated from compatible action and finding cohorts; it is not multiplied by 100 and is not a percentage.

Table fields and units

  • severity.
  • finding identity.
  • corrective-action identity.
  • closure state.
  • supplier facility.
  • Reported value and value state
  • Corrective actions per compatible finding (rate)
  • Measurement-source edition
  • Estimate and assurance status

Published dimensions

  • severity.
  • finding identity.
  • corrective-action identity.
  • closure state.
  • supplier facility.
  • supplier tier.
  • geography.
  • cohort.

Calculation method

Formula information

Status
Specified
Formula type
Rate

Formula

R_CA = C ÷ N

Calculate only when completed and verified corrective actions and non-conformance findings use the same declared severity cohort and reporting cohort. The result has no percentage multiplier.

Variables

SymbolVariableDefinitionUnit
Ccompleted verified corrective actionsCorrective actions completed and verified for findings in the declared severity and reporting cohort.corrective actions
Nnon-conformances identifiedCompatible non-conformance findings in the same declared severity and reporting cohort as the corrective actions.findings

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.

  • severity.
  • finding identity.
  • corrective-action identity.
  • closure state.
  • supplier facility.
  • supplier tier.
  • geography.
  • cohort.
  • 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

  • Do not treat a supplier, facility, audit, finding, action plan and completed action as the same unit.
  • Multiple findings can arise from one audited facility.
  • An agreed plan is not a completed or verified corrective action.
  • Priority and lower-severity findings must not share a denominator unless the source method explicitly requires it.
  • Open findings from earlier periods require an explicit cohort rule.
  • The source-reported rate scale must be retained rather than assumed to be a percentage.
  • The source heading associates the rate with priority findings, while its denominator wording refers generically to non-conformances. This source ambiguity must be disclosed and the rate must not be calculated from mixed severity cohorts.
  • No executable use is permitted when compatible numerator and denominator components are unavailable.
  • A zero finding denominator has no source-defined numeric result.

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.