Email: gssbsecretariat@globalreporting.org

Item 05 – Addendum to the Textilesand Apparel Project Proposal
For GSSB approval
Date

29 June 2023

Meeting20 July 2023

ProjectSector Standard Project for Textiles and Apparel

Description

This paper sets out an addendum to the project proposal for Sector Standard
Project for Textiles and Apparel (approved by the GSSB on 10 February 2022)
clarifying the proposed scope of applicability, as per the presentation made to theGSSB on 28 March 2023.

This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2023

Contents
Addendum to the Textiles and Apparel Project ...................................................................................... 3
Clarification on scope of applicability .................................................................................................. 3

Page 2 of 3

Email: gssbsecretariat@globalreporting.org

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Addendum to the Textiles and2Apparel Project

3Clarification on scope of applicability

4The project proposal for Sector Standard Project for Textiles and Apparel (approved by the GSSB on

510 February 2022) proposes that the Sector Standard for textiles and apparel will apply to

6organizations whose primary focus lies on textile production, apparel manufacturing, footwear

7manufacturing, and apparel and footwear retail.

8The term apparel is widely used, and its definition varies from being just the same as clothing, to9including headwear, facial coverings, accessories such as scarves, sunglasses, jewelry, shoes, and10other articles worn as clothing1.

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The proposal text does not make specific mention of accessories or jewelry. However, in Table 1 of

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the proposal in which the Proposed sector key for the Sector Standards Project for Textiles and13

Apparel are listed for some of the main sector classification standards, there is specific mention to

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subcategories “accessories” and “luxury items” under ICB and “luxury goods” under GICS2.

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Considering the above, this addendum clarifies that the Sector Standard for textiles and apparel will16also apply to organizations whose primary focus lies on:

17•

accessories and jewelry manufacturing, and18•

accessories and jewelry retail.

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The scope of applicability of the Sector Standard for textiles and apparel will also be discussed with20

the Textiles and Apparel Working Group.

1 https://www.lawinsider.com/dictionary/apparel2 Luxury goods encompass “fine jewelry” (jewelry that is made from precious metals or uses genuinegemstones) and accessories include jewelry which does not include precious metals).
This document has been prepared by the GRI Standards Division and is made available to observers
at meetings of the Global Sustainability Standards Board (GSSB). It does not represent an official
position of the GSSB. Board positions are set out in the GRI Sustainability Reporting Standards. TheGSSB is the independent standard setting body of GRI. For more information visit
www.globalreporting.org.

© GRI 2023