SASB has identified 280 Apparel, Accessories, & Footwear companies that are subject to US Securities and Exchange Commission (SEC) reporting rules. These rules require companies to include information that a reasonable investor would consider material in their SEC filings. In 2015, SASB released a standard for the Apparel, Accesories & Footwear industry that described 9 metrics in 4 topic areas that may constitute material information for companies in the industry.
This report examines each of the 9 metrics for the 4 topics in the SASB standard for the Apparel, Accesories & Footwear industry and seeks to determine:
1) How many companies in the industry are currently reporting the disclosure topics for each SASB metric.
2) How many companies in the industry may be ready to report the disclosure topics, based on related other items they currently disclose.
3) Which accounting metrics might be gathered but not yet publicly disclosed.