Question 1

Who is the SASB Apparel, Accessories & Footwear certification best suited for?

Accepted Answer

This standard is best suited for publicly traded and large private companies in the apparel, accessories, and footwear industry seeking to communicate financially material ESG risks and opportunities to investors. It is particularly valuable for sustainability managers, investor relations professionals, and CFOs who need a rigorous, industry-specific framework for sustainability disclosure aligned with capital markets expectations.

Question 2

How much does the SASB Apparel, Accessories & Footwear cost?

Accepted Answer

The initial cost for the SASB Apparel, Accessories & Footwear is $0 USD.

Question 3

What are the renewal requirements for the SASB Apparel, Accessories & Footwear?

Accepted Answer

SASB standards do not have a formal renewal or recertification cycle. Companies are encouraged to report annually against the standards and to monitor updates issued by the ISSB (which absorbed SASB's standard-setting activities). No fees or continuing education are required to continue using the standards.

Question 4

What continuing education is required for the SASB Apparel, Accessories & Footwear?

Accepted Answer

No continuing professional education or CEU requirements are associated with the use of SASB standards. Companies and practitioners are encouraged to monitor standard updates published by the ISSB.

Question 5

What evidence is required for the SASB Apparel, Accessories & Footwear?

Accepted Answer

Companies self-report against SASB's industry-specific disclosure topics and associated accounting metrics. No third-party audit or certification body is required by SASB itself, though companies may choose to have disclosures independently assured. Disclosures are typically published in annual sustainability reports, integrated reports, or SEC filings (e.g., 10-K, 20-F).

Question 6

Who should NOT pursue the SASB Apparel, Accessories & Footwear?

Accepted Answer

Companies seeking a pass/fail certification or a public-facing sustainability seal should look elsewhere, as SASB is a reporting framework, not a third-party certification program. Small businesses or those without dedicated sustainability or investor relations resources may find the disclosure requirements resource-intensive without a clear near-term return.

Question 7

What are alternatives to the SASB Apparel, Accessories & Footwear?

Accepted Answer

Alternative certifications include: GRI Standards (Global Reporting Initiative), CDP Climate Disclosure, TCFD Recommendations, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information, Integrated Reporting Framework (IIRC).

SASB Apparel, Accessories & Footwear

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