High-severity labour findings per audited apparel supplier site
Measurement answer
What this metric measures
High-severity labour findings divided by the apparel supplier sites examined in the matching audit cohort, expressed as a rate without a percentage conversion.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Priority findings per audited facility (rate)
- Reporting basis
- Reporting period or explicitly linked audit 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
Findings from the allowed audit sources are included under one severity and duplicate-finding rule.
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.Supplier social-impact assessment and response profile
- Related but distinct metricPartial relationship; observations remain separate.Suppliers with significant negative social impacts where improvements were agreed
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.2
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.2
Value structure
Dimensions and units
- Unit
- Priority findings per audited facility (rate)
- Reporting basis
- Reporting period or explicitly linked audit cohort
Unit meaning: A dimensionless rate calculated as priority findings divided by audited facilities; it is not multiplied by 100 and is not a percentage.
Table fields and units
- severity.
- finding identity.
- supplier facility.
- supplier tier.
- audit method.
- Reported value and value state
- Priority findings per audited facility (rate)
- Measurement-source edition
- Estimate and assurance status
Published dimensions
- severity.
- finding identity.
- supplier facility.
- supplier tier.
- audit method.
- audit party.
- geography.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Rate
Formula
R_priority = Q ÷ FDivide priority-severity findings by facilities audited in the same audit cohort. The result is a pure rate with no percentage multiplier, and the source supplies no zero-denominator or rounding rule.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
Q | priority non-conformances | Priority-severity non-conformance findings identified under the declared audit, severity, and duplicate-finding rules. | findings |
F | facilities audited | Supplier facilities audited in the compatible audit cohort used to identify the priority findings. | supplier facilities |
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.
- supplier facility.
- supplier tier.
- audit method.
- audit party.
- 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
- 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.
- Multiple priority findings can arise at one audited facility, so the rate can exceed one.
- A zero audited-facility 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.