The Sustainability Accounting Standards Board (SASB), now part of the IFRS Foundation, set standards that help companies disclose relevant sustainability information for investor use. Outlined below are relevant indicators from the Apparel, Accessories & Footwear Standard for FY23, unless otherwise noted in the table or our website.(1)
Topic
Metric
Category
Unit of Measure
Code
Data
Reference
Activity Metric
Number of (1) Tier 1 suppliers and (2) suppliers beyond Tier 1
Quantitative
Number
CG-AA-000.A
- 249
- 146
Management of Chemicals in Products
Discussion of processes to maintain compliance with restricted substances regulations
Discussion and Analysis
N/A
CG-AA-250a.1
Not applicable
Management of Chemicals in Products
Discussion of processes to assess and manage risks and/or hazards associated with chemicals in products
Discussion and Analysis
N/A
CG-AA-250a.2
Not applicable
Environmental Impacts in the Supply Chain
Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 in compliance with wastewater discharge permits and/or contractual agreement
Quantitative
Percentage (%)
CG-AA-430a.1
- In 2023, a total of 118 facilities completed ZDHC wastewater testing with 97% compliance.* This includes 100% of our denim washhouses and garment dyehouses and 71% of fabric mills by production volume.
*Compliance refers to test results that meet ZDHC Heavy Metals Wastewater Parameters and Limits, Table 2 and Conventional Parameters and Anon for Wastewater, Table 3 according to ZDHC Wastewater Guidelines Version 2.1
Environmental Impacts in the Supply Chain
Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have completed the Sustainable Apparel Coalition’s Higg Facility Environmental Module (Higg FEM) assessment or an equivalent environmental data assessment
Quantitative
Percentage (%)
CG-AA-430a.2
- In FY2023, 571 facilities including Tier 1 – cut and sew, Tier 2 – laundry, print & embroidery and trim and Tier 3 – fabric mill, completed the Higg FEM assessment.
- Aggregated percentage of facilities who completed FEM self-assessment = 90%
- Aggregated percentage of facilities who completed FEM verification = 75%
Labor Conditions in the Supply Chain
Percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have been audited to a labor code of conduct, (3) percentage of total audits conducted by a third-party auditor
Quantitative
Percentage (%)
CG-AA-430b.1
(1) 100%
(2) 90%
(3) 100%
Labor Conditions in the Supply Chain
Priority non-conformance rate and associated corrective action rate for suppliers’ labor code of conduct audits
Quantitative
Rate
CG-AA-430b.2
See our Supplier Metrics page for audit highlights
Labor Conditions in the Supply Chain
Description of the greatest (1) labor and (2) environmental, health, and safety risks in the supply chain
Discussion and Analysis
N/A
CG-AA-430b.3
Not applicable
Raw Materials Sourcing
(1) List of priority raw materials; for each priority raw material: (2) environmental or social factor(s) most likely to threaten sourcing, (3) discussion on business risks or opportunities associated with environmental or social factors and (4) management strategy for addressing business risks and opportunities
Discussion and Analysis
N/A
CG-AA-440a.3
Not applicable
Raw Materials Sourcing
(1) Amount of priority raw materials purchased, by material, and (2) amount of each priority raw material that is certified to third-party environmental or social standard, by standard
Quantitative
Metric tons (t)
CG-AA-440a.4
See data table below
Metric
Raw Material
Data
Year
(1) Amount of priority raw materials purchased, by material
Total Cotton
Total Polyester (Fill)
Total Polyester (Fabric)
31,943 metric tons
3,238,194 units
93,034,647 units
CY2023
FY2023
FY2023
(2) Amount of each priority raw material that is certified to third-party environmental or social standard, by standard
Better Cotton Initiative (BCI)
Recycled Polyester (Fill)
Recycled Polyester (Fabric)
9,239 metric tons
3,065,027 units
4,202,580 units
CY2023
FY2023
FY2023
(1) The inclusion of information contained in this disclosure should not be construed as a characterization regarding the materiality or financial impact of that information to current or prospective investors in, or other stakeholders of, Abercrombie & Fitch Co. When we refer to “materiality” and our “materiality assessment”, we are referring to the identification of material issues for purposes of guiding our ESG (Environmental, Social and Governance) strategies, goals, and programs, and we are not using the definition of materiality for purposes of our financial statements or other filings with the U.S. Securities and Exchange Commission (SEC).