Barbara Strozzilaan 201
1083 HN
Amsterdam The Netherlands
gssbsecretariat@globalreporting.org

GRI Sector Standards Project for
Textiles and ApparelTextiles and Apparel Working Group terms ofreference
March 2023

© GRI 2021

Contents
Background ....................................................................................................................................... 3
Mandate of the Textiles and Apparel Working Group................................................................. 3
Scope of work ............................................................................................................................... 3
Responsibilities of other entities ................................................................................................ 4
Additional considerations ............................................................................................................ 4
Composition of the Textiles and Apparel Working Group .......................................................... 4
Selection criteria ........................................................................................................................... 5
Working Group commitments ......................................................................................................... 5
Public communications protocol ................................................................................................ 6
How to apply ..................................................................................................................................... 6
Appendix 1. Proposed project timeline ......................................................................................... 7
Appendix 2. Meeting schedule ...................................................................................................... 8Contact:
Email: textiles-apparel@globalreporting.org

Page 2 of 8

1

Terms of Reference

2
3
4These Terms of Reference outline the mandate of the Working Group for the GRI Sector Standards
Project for Textiles and Apparel (Textiles and Apparel Working Group), including its selection andappointment, primary objectives, and time commitments.

5

Background

6
7

The Global Sustainability Standards Board (GSSB), GRI’s independent standard-setting body, has
identified the textiles and apparel sector as a priority sector for developing a GRI Sector Standard .

8
9
10
11

The objective of sustainability reporting using the GRI Standards is to provide transparency on how anorganization contributes or aims to contribute to sustainable development. The GRI Standards enable
an organization to publicly disclose its most significant impacts on the economy, environment, andpeople, including impacts on human rights, and how the organization manages these impacts.

12
13
14
15
16

Sector Standards provide information for organizations in a given sector about their likely material
topics. Sector Standards also contains a list of disclosures for organizations in the sector to report
information about their impacts in relation to each likely material topic. They are designed to enhance
the global comparability and quality of information within a sector, thereby enabling greatertransparency and accountability of organizations, and informed decision-making by stakeholders.

17
18
19
20

The primary objective of GRI Sector Standards Project for Textiles and Apparel is to develop a Sector
Standard that improves the sustainability reporting of textiles, footwear and apparel organizations,making reporting more complete and consistent across the sector. It will be carried out following the
GSSB Due Process Protocol.

21

See the project proposal for more information.

22

Mandate of the Textiles and Apparel Working Group

23
24
25
26
27

Sector Standards are developed using multi-stakeholder expertise, authoritative intergovernmental
instruments, and other relevant evidence. The Textiles and Apparel Working Group will contribute
their expertise to the development of a Sector Standard for textiles and apparel. The overall work of
the Working Group should support sustainability reporting as promoted by the GRI Sustainability
Reporting Standards (GRI Standards).

28

Scope of work

29
30
31

The Textiles and Apparel Working Group will be responsible for developing a Sector Standard for the
textiles and apparel sector, for the consideration of the GSSB. Within the context of the GRI Sector
Program, the textiles and apparel sector is defined as described in the project proposal.

32

The Textiles and Apparel Working Group will be tasked with providing recommendations on:

33
34
35
36
37
38
39
40
41
42
43
44
45
46

•
•
•
•
•

the context of the textiles and apparel sector in relation to sustainable development, including
relevant Sustainable Development Goals and international instruments and agreements;
the likely material topics for organizations in textile production, apparel and footwear
manufacturing and apparel and footwear retail, based on the sector’s significant impacts on
the environment, economy and people, including human rights;
the description of these impacts and authoritative references that evidence these impacts.
the disclosures from GRI Topic Standards that are relevant for organizations from the textiles
and apparel sector to report on each likely material topic;
additional reporting that is recommended for disclosure by organizations in the textiles andapparel sector. Additional sector reporting is only included when the Topic Standards do notprovide disclosures that sufficiently reflect the impacts associated with the sector.

The Textiles and Apparel Working Group may also provide recommendations on:

Page 3 of 8

47
48
49

•
•
•

the scope, relevant sector classification identifiers (key), and name of the Sector Standard;considerations that may be relevant to Sector Standards for related sectors; andrevisions or updates to other GRI Standards.

50
51

Impacts identified within this project for which no GRI Standard exists will be assessed and prioritizedby the GSSB for future GRI Standards development.

52

Responsibilities of other entities

53

The Standards Division is responsible for:

54
55
56
57
58
59
60
61
62

•
•
•
•
•
•
•
•

overall project management and ensuring compliance with the GSSB Due Process Protocol;
facilitating, providing logistical support and preparing materials for Working Group meetings;
maintaining an online collaboration platform for the Working Group;
engaging with the GSSB and other GRI Governance bodies;engaging other experts and interested parties in a peer review and on an as needed basis;
coordinating public exposure of the draft Sector Standard, including collecting andsummarizing feedback for consideration by the Working Group;
undertaking research to support the development of the Sector Standard; anddrafting the content of the Sector Standard.

63
64
65
66
67
68

The Standards Division will draft the Sector Standard and other relevant deliverables in accordancewith the recommendations of the Working Group. The Standards division will use the Sector Standard
template and apply the appropriate house rules for terminology, style, and presentation. The Working
Group will not be responsible for editing the stylistic and grammatical presentation of deliverables.
Such edits will be undertaken by the Standards Division to ensure consistency with existing GRI
documents.

69
70
71
72
73
74

The GSSB will approve the draft Sector Standard for public exposure and the final content of a Sector
Standard through a formal voting process. The GSSB will review the drafted contents and may ask
the Textiles and Apparel Working Group to conduct further research and/or develop the draft
recommendations further. Working group members should be committed to support the revision ofdraft contents in addition to the development of these contents. Further information on the role andauthority of the GSSB can be found in the GSSB Due Process Protocol.

75

Additional considerations

76
77
78
79

The development of the Sector Standard is to be carried out within the existing structure and templateof the GRI Standards, including preserving the hierarchy, coherence and implementation approach of
the GRI Standards. The content of Sector Standards must be in line with the ‘in accordance’ model
outlined in GRI: Foundation 2021.

80
81
82
83
84
85

The Textiles and Apparel Working Group should aim to develop topic descriptions that are clear,consistent, and focused on impacts from a sustainable development perspective. Content should alsoseek to be in line with key authoritative inter-governmental instruments (such as instruments of theUnited Nations, the International Labour Organization, and the OECD) and consider the content ofother business and human rights reporting frameworks, such as the UN Guiding Principles Reporting
Framework.

86
87
88

The discussions of the Working Group are confidential but any recommendations made by theWorking Group to the GSSB will be publicly available in accordance with the GSSB Due Process
Protocol.

89

GRI will hold the copyright of any deliverables associated with the project.

90
91

Composition of the Textiles and Apparel Working
Group

92
93

It is anticipated that the Working Group will have up to 15 members. The Working Group will aim tohave at least one person drawn from each of the constituencies on which the membership of the

Page 4 of 8

94
95

GSSB is based: business enterprises, investment institutions, labor, civil society, and mediating
institutions.

96
97

In addition, geographical, gender and cultural diversity will be considered. There can only be one
representative per organization in the Working Group.

98

Table 1: Descriptions of constituencies represented on the Working Group
Businessenterprisea) An enterprise (other than a mediating or investment institution) that has
been established in order to generate a profit for the benefit of its
investors or owners; orb) An organization representing the collective interests of those falling into
category ‘a’.

Investment
institution

An enterprise that is primarily concerned with the direct or indirect, long-term
investment of funds in business – including, but not limited to, asset owners,
asset managers, development banks, exchanges, ratings agencies andmarket information brokers.

Labor

An organization established independently of employers and governments torepresent the interests of workers.

Civil society

An organization established in order to promote or secure a public good
relating to sustainability (environmental, social and governance) and that
does not fall into any of the categories defined above.

Mediatinginstitution

An individual or organization that provides goods and/or services associatedwith the reporting process and derives benefit from doing so.

99

A GSSB sponsor(s) may join Working Group meetings.

100

Selection criteria

101
102
103

In accordance with the GSSB Due Process Protocol, members of the Working Group are appointed
by the GSSB. The principal criterion for selecting the Working Group is relevant knowledge andexperience of a broad range of sustainable development issues for the Textiles and Apparel sectors.

104
105

Members must be able to ability to participate in Working Group meetings held in English and provide
written English feedback when requested.

106

In addition, the following criteria will be considered:

107
108
109
110
111

•
•
•
•

relevant knowledge of sustainability reporting for the sector;
familiarity with the needs of users of sustainability reports;
related experience with multi-stakeholder initiatives;
understanding of and willingness to work in a consensus-based, multi-stakeholder working
group.

112

Working Group commitments

113

Working Group members are expected to:

114
115
116
117
118
119
120
121
122

•
•
•
•

act in an individual capacity, exclusively in the public interest, and according to due process
as defined in the GSSB Due Process Protocol;
review the materials provided by the Standards Division in advance of Working Group
meetings, in order to be able to actively participate;provide timely feedback on documents or other materials distributed by the Standards
Division;work in the manner that aims at achieving consensus.

The development of the Sector Standard for textiles and apparel is expected to take up to 20 months
following the appointment of the Working Group. See the timeline included in Appendix 1.

Page 5 of 8

123
124
125
126
127

Working Group members commit to attending approximately 25 hours of meetings and reviewing thedraft Sector Standard a minimum of three times during that period. Working Group members also
commit to plan sufficient time to prepare for meetings, review other materials and engage insupplementary content creation methods. It is estimated that this may result in up to 50 hours of timecommitment across the project (excluding any necessary travel time).

128
129
130
131

Meetings and other engagement methods will vary depending on the needs of the Working Group andthe project. Commonly used methods include full group meetings in-person and virtually, sub-group
workshops, and use of digital content creation platforms. The use of these methods will also take into
account any travel restrictions or risk factors related to Covid-19.

132
133
134

Virtual meetings are normally held between 1.00-2:30 pm Central European Time (CET), so thatmembers in most time zones can join. This will be adjusted based on the final geographicalrepresentation of the Working Group.

135
136

In the event of an in-person meeting, Working Group members will be asked to attend a two-day
meeting in Amsterdam (excluding travel time).

137
138
139

Specific dates for virtual and in-person meetings will be defined based on the availability of working
group members within the time frames indicated below. This timeline is subject to change due to, forexample, members’ availability, project scope changes, and internal resourcing availability.

140

See appendix 1 for the proposed meeting schedule and an itemized time commitment.

141
142
143

Working Group members volunteer their time. There is no fee or compensation associated withparticipation in the Working Group. Upon request, Working Group members will be eligible for travel
and accommodation reimbursement for in-person meetings, in accordance with GRI policies.

144

Ensuring confidentiality

145
146
147
148

Working Group meetings are held under the Chatham House Rule: ‘When a meeting, or part thereof,is held under the Chatham House Rule, participants are free to use the information received, butneither the identity nor the affiliation of the speaker(s), nor that of any other participant, may berevealed.’

149
150

Meeting materials are confidential; they can be shared with colleagues for input, but not with outside
parties without prior permission from the GRI Standards Division.

151

Public communications protocol

152
153
154

Public communication on issues related to the activities of the Working Group and the development of
the GRI Standards is the responsibility of the GSSB. Working Group members may publicly express
their personal opinions and views but may not speak on behalf of the Working Group, GSSB or GRI.

155
156
157
158

The names and bios of members will be published on the GRI website. Members are welcome topublicize their participation in, and the activities of the Working Group, in channels such as press
releases or on social media. Members are asked to work with the Standards Division or GRI’s
communication team to coordinate any such activity ahead of time.

159
160

Working Group members are advised to use the following when referring to their participation in thisprocess:

161
162
163

“[name of member] has been appointed by the Global Sustainability Standards Board (GSSB), GRI’s
independent standard setting body, to serve on a Working Group to produce a Standard for the
textiles and apparel sector.”

164

How to apply

165
166
167

Once the open call is launched, all interested experts will be able to nominate themselves to be part of
the Textiles and Apparel Working Group, by submitting their CV and the application form totextiles-apparel@GlobalReporting.org.

168

These links are also available in the project website.

Page 6 of 8

169

Appendix 1. Proposed project timeline
Phase

Column1
Project commencement
Open call & recruitment of
PWG
GSSB approval of Working
Group membership
Content development by
Working GroupGSSB approval of exposure
draft
Public comment period
Analysis of public comments
and revision of draft
GSSB approval of final

170

standard~Duration Month 1(months)
Column2

Nov/22
Column3

Holiday
periodDec/22Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9
Jan/23

Feb/23

Mar/23

Apr/23

May/23

Jun/23

Jul/23

Aug/23

Month

Month

Month

Month

Month

Month

Month

Month

Month

Month

Month

Month

Month

Month

Month

10

11

12

period

13

14

15

16

17

18

19

20

21

22

23

period

24

25

26

27

Sep/23

Oct/23

Nov/23

Dec/23

Jan/24

Feb/24

Mar/24

Apr/24

May/24

Jun/24

Jul/24

Aug/24

Sep/24

Oct/24

Nov/24

Dec/24

Jan/25

Feb/25

Mar/25

Apr/25Month Holiday

Column Column Column Column Column Column Column Column Column Column
4

5

6

7

8

9

10

11

12

13

Month Holiday

MonthColumn Column Column Column
14

15

16

17

1
3
9
1

u

*

*

*

*

*
u

3

*

6

*
u

1

Page 7 of 8

171

Appendix 2. Meeting schedule

172
173
174
175
176
177

The following table outlines the minimum number of meetings expected to occur throughout thecourse of the project. Engagement as a Working Group is currently predicted to be completely virtualas it is anticipated that international travel and in-person meetings may still be challenging. If thischanges, an in-person meeting may be planned and replace some virtual engagements. In this case,the Working Group will be provided with sufficient notice and scheduling will be subject to member
availability.

178

179
180
181
182

MeetingTime commitment

Approximate date

Working Group meeting 1

2-hour virtual meeting + 2 hours review
of preparatory materials

August/September
2023

Working Group meeting 2

2-hour virtual meeting + 2 hours review
of preparatory materials

October 2023

Sub-group meetings

1.5-hour virtual sub-group meeting

October/November
2023

Working Group meeting 3

4-hour virtual meeting + 2 hours review
of preparatory materials

November 2023

Working Group meeting 4

2-hour virtual meeting + 2 hours review
of preparatory materials

January 2024

Working Group meeting 5

2-hour virtual meeting + 2 hours review
of preparatory materials

February/March 2024

Working Group meeting 6

2-hour virtual meeting + 2 hours review
of preparatory materials

November 2024

Working Group meeting 7

2-hour virtual meeting + 2 hours review
of preparatory materials

January 2025

In addition to the meetings listed above, it is expected that the Working Group will participate in asurvey following Working Group meeting 1, review the draft Sector Standard in-full three times, twice
prior to the public exposure and once following, and participate in stakeholder engagement activities
during the public exposure period and to support the launch of the Standard as relevant.

Page 8 of 8