Theory

Theory is owned by Fast Retailing.

Its environment rating is 'not good enough'. It uses some eco-friendly materials including recycled materials. There is no evidence it minimises textile waste. It has set a science-based target to reduce greenhouse gas emissions generated from its own operations and supply chain but there is no evidence it is on track to meet its target. There is no evidence it has a policy to protect biodiversity in its supply chain.

Its labour rating is 'not good enough'. Some of its supply chain is certified by FLA Workplace Code of Conduct. It received a score of 41-50% in the 2021 Fashion Transparency Index. There is no evidence it implements practices to support diversity and inclusion in its supply chain. There is no evidence it ensures payment of a living wage in most of its supply chain. It does not disclose any policies or safeguards to protect suppliers and workers in its supply chain from the impacts of COVID-19.

Its animal rating is 'not good enough'. It has a formal animal welfare policy aligned with Five Freedoms but has no clear mechanisms to implement. It uses leather, exotic animal hair and down. It has a policy to source wool from non-mulesed sheep but does not provide evidence on how it is implemented. It does not use fur, angora or exotic animal skin. It traces some animal products to the first stage of production.

Theory is rated 'Not good enough' overall.