THE PLAN FOR CHANGE
Defining Our Core Focus Areas
How We Define What Matters
Materiality assessments, together with structured sustainability oversight, play a central role in shaping the Group’s annual sustainability priorities. This approach enables MAS to focus on the environmental, social, and governance issues that are most critical to long-term value creation.
Materiality outcomes are derived by evaluating a combination of internal and external factors, ensuring that priorities remain relevant and responsive within a dynamic operating environment. The resulting focus areas form the basis for defining targets, policies, and strategic initiatives across the Group.
How We Govern Our Priorities
The prioritisation of focus areas and material topics is supported through established governance mechanisms, including guidance from the Sustainability Advisory Council. Through this process, priorities are reviewed, validated, and refined, ensuring alignment with global best practices and the Group’s broader strategic direction.
This ensures that sustainability priorities are not determined in isolation, but are continuously assessed against risk, performance, and stakeholder expectations, strengthening the robustness and credibility of decision-making.
What We Evaluate:
Focus areas are determined through a structured evaluation of:
- Stakeholder expectations across key groups
- Business risks and opportunities
- Scale of environmental and social impact across the value chain
- Regulatory developments and evolving compliance requirements
- Customer expectations and industry trends
- Operational performance and progress against commitments
From Insight to Action
The insights we derive from this process are translated into annual goals, policy updates, and investment decisions, enabling MAS to allocate resources to initiatives with the highest relevance and impact.
This creates a clear line of sight between identified priorities and execution, supporting measurable progress across the three pillars of the Plan for Change.
Our Focus Areas
The following focus areas reflect where MAS drives the greatest impact across Products, People, and Planet, aligned with relevant global standards and development priorities.
PRODUCTS CHANGED FOR GOOD
Product and Process Innovation
Responsible and Ethical Sourcing
- GRI 308: Supplier Environmental Assessment
- GRI 414: Supplier Social Assessment
Decent Work and Economic Growth
Supply Chain Management
- GRI 408: Child Labour
- GRI 409: Forced or Compulsory Labour
Sustainable Materials
- GRI 301: Materials
Circularity
LIVES CHANGED FOR GOOD
Women’s Empowerment and Advocacy
- GRI 403: Occupational Health and Safety
- GRI 404: Training and Education
Quality Education
Sustainable Compensation
- GRI 401: Employment
Diversity, Equity and Inclusion
- GRI 405: and Equal Opportunity
- GRI 406: Non-Discrimination
Reduced InequalitiesLearning and Development
- GRI 404: Training and Education
Health, Safety and Wellbeing
- GRI 403: Occupational Health and Safety
Engaging and Purposeful Culture
- GRI 402: Labour Management Relations
- GRI 407: Freedom of Association and Collective Bargaining
Peace, Justice and Strong Institutions
Community Development
- GRI 413: Local Communities
Partnerships for the Goals
OUR PLANET CHANGED FOR GOOD
Energy and Emissions Management
- GRI 302: Energy
- GRI 305: Emissions
Climate Action
Waste Management
- GRI 306: Waste
Chemicals Management
- GRI 303: Water and Effluents
Product Stewardship
- GRI 416: Customer Health and Safety
Water Stewardship
- GRI 303: Water and Effluents
Biodiversity Conservation
- GRI 101: Biodiversity
Life on Land
MAS FOUNDATION FOR CHANGE
Cleaner Oceans
Life on Our Planet
Access to Water
Looking Ahead
Insights from our 2020–2025 Plan for Change have directly shaped how we define the next phase of our sustainability journey. Through this process, we have identified what has delivered meaningful impact, where challenges persist, and where greater scale and focus are required.
We are building on learnings from initiatives in renewable energy, material innovation, circularity, and social programmes, using these to scale solutions that have demonstrated tangible results. At the same time, insights from target performance, stakeholder engagement, and value chain integration are guiding the development of more measurable KPIs, while strengthening governance, accountability, and resource allocation.
Re-assessing What MattersAs we transition beyond 2025, we are re-evaluating our sustainability focus across Products, People, and Planet. This includes:
- Reviewing progress against our existing commitments
- Assessing emerging risks and opportunities across the apparel value chain
- Incorporating evolving stakeholder expectations and regulatory developments
As part of this process, we are undertaking a refreshed materiality assessment to further refine our priorities, ensuring they remain aligned with the areas of greatest impact and relevance.
This forward-looking assessment is supported by benchmarking, stakeholder engagement, and horizon scanning, enabling us to strengthen existing focus areas while identifying new and emerging priorities.
Priorities for the Next Phase
We will continue to focus on driving impact across three core pillars:
- Scaling sustainable products
- Advancing textile-to-textile circularity
- Expanding next-generation and regenerative materials
- Strengthening wellbeing and fair care practices
- Advancing diversity, equity, and inclusion
- Deepening community impact, including climate adaptation and education
- Reducing emissions across Scopes 1, 2, and influencing Scope 3
- Strengthening value enhancement of non-hazardous waste
- Advancing responsible chemistry and water stewardship
- Supporting biodiversity and ecosystem restoration
Positioned for What’s Next
Our evolving strategy is aligned with key global sustainability priorities, including net zero, circularity, and nature-positive action, as well as emerging regulatory frameworks.
It also reflects a deliberate choice to move ahead of the curve, advancing our own goals in ways that help our brands progress towards theirs. By strengthening our systems, capabilities, and partnerships, we are proactively seeking to support our partners’ sustainability commitments and enable shared progress across the apparel value chain.
Building on proven foundations while strengthening our focus on measurable impact, we are positioning MAS to remain resilient, responsive, and ready for what comes next.