At MAS, we understand that achieving meaningful impact requires collective action to drive lasting and sustainable change across the value chain.
Our approach to sustainability is therefore guided by broad-based global commitments, partnerships, and collaborative platforms that support progress across environmental and social priorities.
As a partner within the apparel value chain, these commitments create avenues for collaboration, enabling MAS to share learnings, amplify stakeholder perspectives, and contribute to the dialogue shaping our industry. We’re advocating for systemic change, together.
Commitments
The following commitments represent key global initiatives that guide MAS’ sustainability approach and areas of engagement. Together, they provide a structured framework that supports MAS in strengthening responsible practices and contributing to broader industry progress, while enabling progress within our Plan for Change.
Since 2003, we have aligned our operations with the ten principles of the United Nations Global Compact (UNGC), integrating them across policies, procedures, and decision-making processes.
These principles guide our approach to human rights, labour standards, environmental responsibility, and ethical business conduct, reinforcing a consistent foundation for responsible operations.
We endorsed the Business for Peace (B4P) platform in 2013 as a founding participant, supporting responsible business practices that contribute to social cohesion and stability.
Since then, this engagement has enabled us to contribute to initiatives and dialogue that advance ethical conduct within the workplace and the wider community.
We have been a member of the ZDHC Foundation since 2017, demonstrating our long-term commitment to advancing safer chemistry and responsible chemical management across the apparel value chain. This engagement is implemented at a full-group level and is aligned with the ZDHC Roadmap to Zero programme. Through systematic integration of ZDHC guidelines into our chemical management practices. As a result of these efforts, we have achieved 99% conformity to the ZDHC Manufacturing Restricted Substances List (MRSL).
We align with the Women’s Empowerment Principles, supporting the advancement of gender equality across our operations.
Since 2011, these principles have been integrated into our Group-wide efforts, informing initiatives that promote inclusive workplaces and equitable opportunities. This includes programmes such as Women Go Beyond, which is embedded within our Plan for Change and aligned with the seven principles, supporting the development of a diverse and inclusive workforce.
MAS actively participates in and complies with the Better Work Programme, supporting the adoption of internationally recognised labour standards across its operations. Through this engagement, the organisation continues to strengthen working conditions, promote compliance, and support the development of safe and inclusive workplaces.
We committed to the Science-Based Targets initiative (SBTi) in 2020, setting and validating targets for absolute greenhouse gas emission reductions across our operations.
This commitment extends to our value chain, supporting efforts to drive climate action across MAS’ supply chain and reinforcing accountability in tracking progress (refer page 66-76 for details).
ALIGNMENT TO THE UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS
Aligning MAS’ sustainability priorities with
15/17
Sustainable Development Goals
MAS aligns its sustainability priorities with the United Nations Sustainable Development Goals (SDGs), focusing on 15 priority SDGs that are most relevant to its operations and value chain.
These are integrated within the Group’s material topics and strategic focus areas.
PRODUCTS CHANGED FOR GOOD
Decent Work and Economic Growth
Industry, Innovation and Infrastructure
Reduced Inequalities
Responsible Consumption and ProductionLIVES CHANGED FOR GOOD
Good Health and Well-being
Quality Education
Gender EqualityDecent Work and Economic GrowthReduced Inequalities
Sustainable Cities and Communities
Peace, Justice and Strong Institutions
Partnerships for the GoalsOUR PLANET CHANGED FOR GOOD
Clean Water and Sanitation
Affordable and Clean EnergyResponsible Consumption and Production
Climate Action
Life Below Water
Life on LandMAS FOUNDATION FOR CHANGE
Clean Water and SanitationLife Below WaterLife on LandMemberships
We engage with a range of industry bodies and collaborative platforms that support alignment, knowledge sharing, and the advancement of responsible practices across the apparel value chain.
These memberships enable us to contribute to industry dialogue, stay aligned with evolving standards, and collaborate with peers and stakeholders on shared priorities.
CASCALE
Global Industry Platform
We are a member of Cascale, an industry-wide alliance representing stakeholders across the global apparel value chain. Through this platform, we engage in collaborative efforts to advance sustainability standards, share best practices, and contribute to the development of industry tools and frameworks.
Joint Apparel Association Forum Sri Lanka (JAAFSL)
Industry Body – Sri Lanka
We engage with the Joint Apparel Association Forum Sri Lanka (JAAFSL), contributing to collective industry efforts that support the growth, competitiveness, and responsible development of Sri Lanka’s apparel sector.
Global Compact Network Sri Lanka
UN-Linked Network
We actively participate in the Global Compact Network Sri Lanka, including its Board, Steering Committee, and Working Groups on Diversity & Inclusion, Business & Human Rights and Climate Action. This engagement supports alignment with UNGC principles while contributing to local dialogue and initiatives that advance sustainable business practices.
Zero Discharge of Hazardous Chemicals (ZDHC)
Global Industry Platform
ZDHC is a multi-stakeholder organisation comprising over 320 signatories from across the industry including Brands, Suppliers, Solution Providers and Chemical Suppliers. The Roadmap to Zero Programme, by ZDHC, leads the fashion industry to eliminate harmful chemicals from its global supply chain by building the foundation for more sustainable manufacturing to protect workers, consumers and our planet’s ecosystems.of industry tools and frameworks.
Fashion Product Collective (FPC)
Global Industry Platform
Runs with a vision of “We imagine a world where producers are co-creators of sustainability, not just its implementers.” as they see Fashion’s sustainability strategies are failing because they were not co-created with meaningful input from the entities tasked with delivering them: manufacturers. Most sustainability strategies are designed without the people expected to deliver them. Producers are handed roadmaps and plans they had no role in shaping, filtered through systems that rarely reflect their reality. The Fashion Producer Collective exists to change that.
Advocacy
Achieving the targets set out in our Plan for Change and driving change at scale require collective action. This calls for active engagement in shaping industry standards, policies, and practices.
We contribute to industry dialogue through participation in global and local platforms, sharing implementation insights and supporting the adoption of responsible practices across key environmental and social areas. This includes contributing perspectives through forums, panels, and collaborative initiatives, supporting broader thought leadership across the apparel value chain.
Through these engagements, we support evolving approaches across the apparel value chain, contributing to greater alignment, transparency, and sustainable change. Key advocacy engagements during the year are outlined on the following pages.
Global Platforms & Industry Leadership
Cascale Forums (Worldly Summit, Full Member Meeting, Scope 3 Forum)
Nature of Engagement
Panels, keynote, technical engagementOpening keynote given by CEO at 2025 Cascale Full Member meeting
Topics Covered
- Sustainability measurement and management, supplier-led social impact
- Business longevity, leadership and innovation
Global Fashion Agenda (GFA)
Nature of Engagement
Panel participation
Topics Covered
- Carbon transition pathways and electrification, addressing barriers and enabling solutions for decarbonisation across the apparel value chain
M&S Summit
Nature of Engagement
Industry engagement
Topics Covered
- Net zero roadmap across the supply chain
Sourcing Journal
Nature of Engagement
Speaking engagement
Topics Covered
- Industry perspectives on sourcing and sustainability
Raisina Dialogue 2025 (India)
Nature of Engagement
Panel participation
Topics Covered
- Women, entrepreneurship, economic participation
2025 ZDHC Annual Event
Nature of Engagement
Event Participation
Topics Covered
- Sustainable Chemical Management in Action , Finance & the Future of Sustainability, Systemic Solutions at Scale
Social Impact, Inclusion & Workforce Advocacy
UN Global Compact Platforms (Compass 2025, Regional Webinar – Bangladesh)
Nature of Engagement
Panels, working groups
Topics Covered
- Gender equality, corporate sustainability
UNGC Gender & Diversity Platforms (Sri Lanka Working Group, Pride Panel)
Nature of Engagement
Panels, hosting, working group leadership
Topics Covered
- Gender equality, LGBTQIA+ inclusion
UNFPA MoU
Nature of Engagement
Strategic partnership
Topics Covered
- Sexual and reproductive health, workforce wellbeing
Equal Pay Roundtable (UNGC Sri Lanka)
Nature of Engagement
Roundtable participation
Topics Covered
- Pay equity
Asia Foundation Panel – Unpaid Care Work
Nature of Engagement
Panel participation
Topics Covered
- Care economy and workforce participation
UNDP Panel on Economic Independence
Nature of Engagement
Panel participation
Topics Covered
- Gender-based violence and economic empowerment
Menopause Society of Sri Lanka Conference
Nature of Engagement
Panel participation
Topics Covered
- Women’s health and workforce participation
SLASSCOM Women in Tech Event
Nature of Engagement
Panel participation
Topics Covered
- Women in leadership
Roar Global Women’s Day Event
Nature of Engagement
Speaking engagement
Topics Covered
- Employee engagement and empowerment
Multi-Stakeholder Childcare Consortium (World Bank, ILO)
Nature of Engagement
Consortium participation
Topics Covered
- Childcare systems and female workforce participation
National Policy & Industry Engagement
Commercial Bank Sustainability Summit / ComBank “Forward Together” Summit
Nature of Engagement
Panel participation / speaking
Topics Covered
- Sustainable finance and the role of banking in sustainability
Verité Research Forum
Nature of Engagement
Panel discussion
Topics Covered
- Sri Lanka’s global competitiveness
Ceylon Chamber of Commerce – Steering Committee on Climate Action
Nature of Engagement
Committee representation
Topics Covered
- Climate policy and industry coordination
Public Utilities Commission of Sri Lanka (PUCSL)
Nature of Engagement
Consultative committee participation
Topics Covered
- Energy regulation and renewable integration
JAAF Sustainability Council
Nature of Engagement
Industry council participation
Topics Covered
- Sector-wide sustainability priorities
Partnerships, Capacity Building & Thought Leadership
Centre for Smart Futures
Nature of Engagement
Thought leadership engagement
Topics Covered
- Corporate environmental reporting
Innovation Island Summit Sri Lanka
Nature of Engagement
Panel participation
Topics Covered
- Innovation, sustainability, governance
UNGC Network Sri Lanka (MoU, Board & Advisory Roles)
Nature of Engagement
Leadership and advisory engagement
Topics Covered
- Gender, diversity, corporate responsibility
Target Gender Equality Accelerator (UNGC Global)
Nature of Engagement
Programme participation
Topics Covered
- Women in leadership
Thought Leadership Piece: Threads of Equity
Nature of Engagement
Published article
Topics Covered
- Diversity and inclusion
Podcast – “Beyond the Labels”
Nature of Engagement
Media engagement
Topics Covered
- Inclusive workplace policies
NIBM Lecture
Nature of Engagement
Lecture / knowledge sharing
Topics Covered
- Ethical leadership
ITC – GTEX Circularity Training
Nature of Engagement
Training participation
Topics Covered
- Circularity practices
CASCALE
Nature of Engagement
Thought leadership & advisory engagement
Topics Covered
- Product Impact Calculation and Scope 3
- CASCALE’s Public Policy & regulatory strategy
ZDHC
Nature of Engagement
Thought leadership & advisory engagement
Topics Covered
- Enhance ZDHC strategy & deliverables
Tools for Transparency
Strengthening Accountability Through Recognised Standards
Achieving meaningful and lasting change requires robust systems to measure, validate, and transparently communicate progress. At MAS, we leverage a suite of internationally recognised standards, certifications, and disclosure platforms to strengthen accountability across our operations and value chain.
These frameworks provide a structured basis to:
- ensure consistency and comparability of data
- enable independent verification of performance
- enhance transparency in disclosures to stakeholders
- track progress against the goals outlined in our Plan for Change
Importantly, many of these standards extend beyond our own operations to our supplier ecosystem, supporting alignment on responsible practices across the apparel value chain.
Enabling Verifiable Measurement and Transparent DisclosureStandards and measurement tools play a critical role in translating commitments into measurable outcomes. They enable us to:
- monitor environmental and social impacts through standardised methodologies
- benchmark performance across facilities, divisions, and peers
- support data integrity through structured validation processes
- strengthen disclosures through credible, externally recognised platforms
This approach ensures that sustainability performance is not only tracked internally but also communicated in a manner that is transparent, decision-useful, and aligned with global expectations.
Driving Credibility Through Global Frameworks and CertificationsGlobal certifications and disclosure frameworks reinforce the credibility of our sustainability journey by embedding recognised best practices into our operations. They:
- provide assurance to stakeholders on the integrity of our processes
- align our practices with evolving regulatory and customer expectations
- facilitate continuous improvement through periodic assessments and audits
- support industry-wide harmonisation and comparability
Through active participation in these frameworks, MAS contributes to shaping more transparent, accountable, and responsible practices across the apparel sector.
Key Tools and Platforms Supporting Transparency
LCP Gateway & Converged Assessment Framework (CAF)
A centralised industry platform that enables standardised collection, validation, and sharing of environmental and social data across facilities. Supports alignment with brand requirements and reduces audit duplication.
Sedex Members Ethical Trade Audit (SMETA)
A globally recognised ethical audit methodology covering labour standards, health and safety, environment, and business ethics, supporting responsible supply chain practices.
Carbon Disclosure Project (CDP)
A leading global disclosure platform through which we report climate and water-related impacts, risks, and opportunities, enhancing transparency for investors and stakeholders.
Carbon Disclosure Project Performance (2025)
ZDHC Gateway
A global platform that enables brands, suppliers and chemical companies to share verified data on safer chemicals and wastewater compliance, supporting improved chemical management and industry-wide transparency.
BHive
A digital platform that supports chemical tracking, compliance monitoring and supply chain transparency by enabling facilities to manage and share chemical-related data more efficiently.
Higg Index and Industry Measurement Tools
Embedding Standardised Impact Measurement
As a founding member of the Sustainable Apparel Coalition (now Cascale), MAS has played an active role in the development and adoption of the Higg Index — a globally recognised suite of tools designed to measure environmental and social performance across the apparel and footwear industry.
Our Design and Merchandising teams also utilise the Higg Materials Sustainability Index (MSI) and Higg Product Module (PM) to evaluate product-level impacts, supporting more sustainable material selection and product development.
Higg Index Performance Overview (2025)
During the year, 41 facilities were covered under the Higg Index assessment framework, reflecting continued expansion of standardised impact measurement across our operations.
An average Facility Environmental Module (FEM) score of 89 was achieved, indicating sustained performance in managing environmental impacts, including energy, emissions, water, and waste.
Key Outcomes:
Consistent, facility-level assessment of environmental and social impacts
Data-driven decision-making across design, sourcing, and operations
Enhanced transparency for customers and stakeholders
Alignment on a common measurement framework across the industry
Average FEM score (%)
Higg FEM
* 2025 FEM status is presented as of 15 May 2026. The verification process is ongoing and is expected to continue until November 2026.