Our commitment to inspire sustainable change for 2025
The MAS Plan for Change is an ambitious roadmap to inspire sustainable change within our business, amongst our customers, people and communities, and within our planet at large.
Launched in 2020, with a five-year horizon leading to 2025, this comprehensive plan outlines three pillars of focus and specific commitments for 2025. Achieving our ambitious targets requires collaboration, innovation, and strong alignment between our internal teams, partners, and supply chain.
As a company, the MAS Plan for Change extends our commitment to stakeholders beyond responsible business conduct to embrace the prospect of positive change that is ingrained in our DNA.
While our immediate focus is realising the ambitious goals outlined in our current Plan for Change by 2025, we have already begun laying the groundwork to expand and advance this strategy to 2030.
50% revenue generated through sustainable products by 2025
Innovate & Disrupt
Source Sustainably
Pioneer Circularity at Scale
Empowering Women
Meaningful Employment
World-class Workplaces
Thriving Communities
Limit Emission
Transform Waste
Responsible Chemical Use
Safeguard Water
Champion Biodiversity
We envision a future with net-zero emissions, minimised waste, and maximised resource efficiency achieved through the integration of circular economic principles into our products, sourcing, and manufacturing. Innovation and collaboration will continue to be cornerstones of our efforts, coupled with strong advocacy for policy reforms that support responsible business practices and human rights protections within our sector.
MAS’ journey over almost four decades in business has always involved driving change. Throughout our journey, we have been guided by the question – how and what can we do better. This process of continuous learning and improvement has informed our identification of priority areas of focus.
Building on early-adoption of the 10 Principles of the United Nations Global Compact (UNGC), and our Communication on Progress since the early 2000s; MAS’ efforts to identify issues that were material to both our business and our stakeholders, took form as early as 2014. We began by asking the big questions – how was MAS creating value, and what change would the Group like to see in ten years? Initial mapping by sustainability practitioners and MAS decision-makers was validated with leadership, and presented to the Board. In 2016, our work with external consultants to identify stakeholder expectations expanded this discussion: Bringing in the voice of our employees, and vital inputs from suppliers, local communities, and regulatory bodies. This exercise drilled down on SBU-specific or facility-level issues, and identified broader material issues for the business with regard to social and environmental sustainability.
In 2020, when we launched the MAS Plan for Change, the world was facing a plethora of challenges, from climate disasters, ecosystem degradation, poverty, inequality, wars, and pandemics, or incidents from the apparel industry itself that revealed glaring social and environmental issues within the supply chain.
As we developed a new sustainability strategy, the MAS Plan for Change, we drew from the comprehensive, involved, and organic process that had always enabled us to determine and prioritise the issues that matter most for our partners, people, and planet.
Monitoring of the regulatory environment, study of consumer trends, and consultation with our customers, business partners, and peers, enabled MAS to take into account a variety of different insights and inputs in deciding our areas of focus. These insights included global and industry trends, the types of commitments our customers were making, guidance of the Science Based Targets initiative, regulations and frameworks coming into effect across the geographies in which we operate, and analysis from sustainability experts, among others. Based on these insights and feedback received from stakeholders exposed to our strategies, we prioritised the focus areas in Our Plan for Change. Since then, continuous feedback from our internal and external stakeholders has helped refine our focus, and inspired us to redouble our efforts to achieve these ambitious targets.
At MAS, we believe that sustainable systemic change requires concerted collaboration across our entire ecosystem. Many of our stakeholders, from employees to customers, play a key role in the MAS Plan for Change and our strategies to create collective impact. In turn, MAS has long been a critical stakeholder in the industry and supply chain, and amongst our communities. Our engagement, support, and collaboration help them to thrive and flourish.
Engagement with stakeholders begins with comprehensive mapping that helps us identify priority groups. We consider our specific business model and the stakeholders who play a crucial role in our operations and value chain; then we assess the operating landscape we occupy; and benchmark ourselves against industry standards and regulatory requirements. Thereafter, we utilise an Impact-Influence Matrix to ascertain our sphere of impact: identifying significant stakeholders who are affected by the business, and those who can influence our operations. This analysis guides our actions, interventions, channels, and frequency of engagement with stakeholders. Which in turn leads to strategising and structuring of proactive, formal, and informal interactions and engagements, which are implemented at various levels within the Group.
We consider our primary stakeholders – customers, employees, suppliers, and communities, as critical enablers in driving our plan for change. As such, our engagements take an approach of partnership that incorporates continuous communication, collaboration, learning, and sharing.
We strive to maintain strong relationships with regulatory authorities, civil society organisations, and other institutions who share our commitment to transforming systems, communities, society, and the planet, for good. Where required, we provide timely and accurate information on our initiatives, business developments, compliance, risks, and financial position, and work to strengthen the systems and institutions around us. We also advocate for positive transformation to champion change in areas and spaces where collective effort is essential.
Since incorporation almost four decades ago, MAS has grown to encompass an innovative and vertically integrated ecosystem beyond needlepoint. While we have minimal engagement with end-consumers of the products we manufacture, we work with leading brands who are closely aligned with the needs and aspirations of a wide-ranging consumer base. When partnering with our customer brands, from concept-to-delivery, we exercise a duty of care and incorporate the precautionary principle in all our dealings; maintaining stringent standards for product quality that ensure consumer safety.
In 2023, we have expanded the conversation around Our Plan for Change; mapping the spirit and focus of our sustainability commitments against topics for responsible business conduct and industry-specific disclosures recommended by leading international bodies. The section on Background to the Report details reporting standards we have adopted, and describes the evolution of MAS’ sustainability disclosure.
| MAS Plan for Change | Material topics | GRI/SASB alignment | |
1.0 Products
Changed
for Good  |
Innovate and Disrupt | Product and Process Innovation | |
| Source Sustainably | Responsible and Ethical Sourcing
Supply Chain Management
Sustainable Materials |
GRI 204: Procurement Practices
GRI 308: Supplier Environmental Assessment
GRI 414: Supplier Social Assessment
SASB CG-AA-430: Environmental Impacts in
the Supply Chain, Labour Conditions in the Supply Chain
SASB CG-AA-440: Raw Materials Sourcing
GRI 301: Materials
GRI 408: Child Labour
GRI 409: Forced or Compulsory Labour |
|
| Pioneer Circularity at Scale | Circularity | ||
2.0 Lives
Changed
for Good  |
Empowering Women | Empowering Women | GRI 405: Diversity and Equal Opportunity |
| Meaningful Employment | Sustainable Compensation
Diversity, Equity, and Inclusion
Learning and Development |
GRI 401: Employment
GRI 404: Training and Education
GRI 406: Non-Discrimination |
|
| World-class Workplaces | Health, Safety, and Well-being
Engaging and Purposeful Culture |
GRI 402: Labour Management Relations
GRI 403: Occupational Health and Safety
GRI 407: Freedom of Association and
Collective Bargaining |
|
| Thriving Communities | Community Development | GRI 413: Local Communities | |
3.0 Our Planet
Changed
for Good  |
Limit Emissions | Energy and Emissions Management | GRI 302: Energy
GRI 305: Emissions |
| Transform Waste | Waste Management | GRI 306: Waste | |
| Responsible Chemical Use | Chemicals Management
Product Stewardship |
GRI 303: Water and Effluents
GRI 416: Customer Health and Safety
SASB CG-AA-250: Management of
Chemicals in Products |
|
| Safeguard Water | Water Stewardship | GRI 303: Water and Effluents | |
| Champion Biodiversity | Biodiversity Conservation | GRI 304: Biodiversity | |
The highest governing bodies at MAS, our Boards of Directors, alongside senior executives, played an active role in shaping Our Plan for Change. They are also involved in developing, approving, and updating the Group’s policies, goals, and the overall sustainability purpose.
Guided by ongoing materiality assessments, strategic leadership of Governing Boards, and consultancy from our Sustainability Advisory Council (SAC), we prioritise sustainability initiatives that address the most critical environmental and social issues. The effectiveness of these processes is also reviewed regularly, to deliver measurable results.
Clear goals are communicated across the Company, and cascaded down from our CEOs. These goals encompass Hoshin KPIs (strategic objectives) and Foundational KPIs (core performance metrics), covering sustainability in relation to the three Plan for Change pillars focused on Product, Lives, and Planet. Sustainability KPIs are reviewed periodically alongside the Company’s broader KPIs.
MAS established the Sustainability Advisory Council (SAC), which is made up of members of the MAS Capital Board, including the CEO. The SAC advises the Director – Group Sustainable Business and plays a pivotal role in the implementation of our sustainability strategy. Mandatory council meetings are held quarterly, outside of which, members are contactable for consultation when the need for guidance on sustainability topics arises.
CEOs personally review key reports, including MAS’ Communication on Progress (CoP) to the UN Global Compact (UNGC), and the Impact Review report that provides stakeholders with a comprehensive picture of how the Group is managing impacts, responding to sustainability-related risks and opportunities, and progressing against sustainability commitments.
Ongoing formal training conducted by experts, as well as the Centre for Creative Leadership, ensures our Directors and Senior Leadership are equipped with up-to-date information and requisite knowledge to make informed decisions regarding sustainability. Internal and external stakeholder concerns, queries, and feedback are also escalated to Senior Leadership through designated channels and code officers – such as the Director – Group Human Resources, who sits on both the Sustainability Advisory Council (SAC) and the Apparel Board. In fulfilling their role, the Director – Group Human Resources has the authority to inform our CEOs of any critical issues. Additionally, an independent Audit Committee with direct access to the Chairman and shareholders, provides an additional layer of oversight, and ensures transparency and accountability throughout our enterprise.
These systems constitute a robust framework, wherein we gain knowledge and awareness of applicable laws and regulations impacting MAS, globally. We periodically review applicable legal requirements, and ensure internal monitoring processes are in place to evaluate compliance against the same; with outcomes of compliance evaluations being presented to the Board.
Moreover, the Group’s governance process is empowered with adequate resources, robust policies, standardised procedures, and integrated KPIs that are cascaded across operations.
We have an established formal escalation mechanism for labour-related compliance issues and violations, where plant or SBU-level Compliance Teams identify violations, if any, through either self-audits, government and regulatory audits, or customer audits. Such violations are escalated to the respective Divisional Compliance Team who, together, would design a corrective action plan to address the same. These issues would also be reported to the Director –Group HR; either on a quarterly basis or immediately, where seriousness of the issue required timely attention and action. As such, there have been no significant cases of labour compliance violations reported; and no incidents of child labour or forced or compulsory labour within Company operations during the reporting year.
At MAS, we believe that achieving real change requires not only ambitious targets, but also a commitment to rigorous standards, verifiable measurements, and transparent disclosure.
We leverage a range of internationally recognised standards, certifications, accreditations, and tools to uphold accountability across our interactions with regulators, customers, suppliers, and employees. They also provide clarity and credibility as we track progress against the ambitious goals of Our Plan for Change, and strive for real sustainability across the industry.
These standards and commitments extend to our suppliers in the apparel value chain, an area discussed in detail under Products Changed for Good – Source Sustainably.
Our Plan for Change is the culmination of MAS’ comprehensive approach to sustainability. It is aligned with commitments and initiatives that are inspiring and aligning action toward achieving change at a global scale.
As a partner in the manufacturing-side of the apparel value chain, these are also important nexuses of collaboration where we share learnings, amplify the voice of our stakeholders, and add to discourse that is shaping the industry; ultimately advocating for systemic change that can only be achieved, together.
| UN Global Compact (UNGC) Principles | From strategies, to policies and procedures, we uphold ethical business practices, respect human rights, labour standards, environmental protection, and anti-corruption measures; in line with the 10 principles of the UN Global Compact (UNGC). |
| UN Women’s Empowerment Principles | We endorse and incorporate the principles in our Group-wide efforts to drive women’s empowerment and gender equality. MAS’ exemplary Women Go Beyond programme, which is enshrined in Our Plan for Change and closely aligned with the seven principles, serves as our roadmap to fostering a diverse and inclusive workforce where women can thrive. |
| Business for Peace (B4P) Platform | MAS endorsed the B4P initiative in 2013, as one of its founding participants, recognising Sri Lanka’s unique context and the opportunity for our initiatives to advance peace – in the workplace and the wider community. |
| Better Work Programme | We actively participate in, and comply with, the Better Work Programme; as part of MAS’ broader commitment to employees that is outlined in Our Plan for Change – working towards empowering women, providing meaningful employment, and creating world-class workplaces. |
| Caring for Climate (C4C) Initiative | Since engaging with the Caring for Climate (C4C) initiative in 2008, we began implementing systematic changes at strategy, policy, and activity-level; to ensure MAS is positioned to address the challenges presented by climate change. These foundational steps have informed our Plan for Change and culminated in MAS setting ambitious Science Based Targets for emissions reduction. |
| Science-Based Targets Initiative (SBTi) | In 2020, we signed up to SBTi; setting and validating ambitious targets for absolute emission reduction within our operations, and committing to drive climate response across MAS’ supply chain. |
| Sustainable Apparel Coalition | An industry-wide non-profit alliance representing the global value chain; including brand retailers, manufacturers, supply chain partners, and others. |
| Joint Apparel Association Forum Sri Lanka (JAAFSL) | The apex body presenting a common front for Sri Lanka’s apparel industry, its representative associations, and businesses. |
| Global Compact Network SL: Board, Steering Committee, and Working Groups (Human Rights, Climate Action, Gender Equality) | Local network contact point for the United Nations Global Compact (UNGC), which is working to mainstream sustainable business practices in Sri Lanka. |
SLCP Gateway and Converged Assessment Framework (CAF)
Sedex Members Ethical Trade Audit (SMETA)
Carbon Disclosure Project
Overall climate action rating – C
Supply chain engagement rating – C
As a founding member of the Sustainable Apparel Coalition – SAC (now Cascale), since 2011, MAS has actively participated in developing and utilising the Higg Index – a standardised set of tools for measuring environmental and social impact at facility-level.
Our Design and Merchandising teams also utilise the Higg Materials Sustainability Index (Higg MSI) and Higg Product Module (Higg PM) for a data-driven approach to evaluating impacts of the products we manufacture; thereby enabling teams, customers, and end-consumers to make more sustainable choices.
| Higg FEM | ||||||
| 2019 | 2020 | 2021 | 2023 | 2023 – To date | ||
| Number of facilities with verified assessments | 18 | 32 | 41 | 41 | 43 | 28 |
| Number of facilities with self-assessments | 22 | 9 | 1 | 1 | 4 | 11 |
| Average FEM score |
71 | 78 | 79 | 85 | Score sharing is prohibited due to partial verification in 2023 | |
| Certification/Accreditation | Percentage of facilities compliant/ certified in 2023* |
|
| Sustainable Operations | ||
| ISO 14001 Environmental Management | 42 | 85% |
| ISO 450001 Occupational Health and Safety | 22 | 45% |
| ISO 9001 Quality Management | ||
| ISO 14064 GHG Emissions Measurement and Reporting |
49 | 100% |
| ISO 50001 Energy Management | 2 | 4% |
| Ethical Manufacturing | ||
| Worldwide Responsible Accredited Production (WRAP) | An independent global body promoting ethical manufacturing in the apparel sector, through internationally recognised audits and certification. | |
| OEKO-Tex | Independent certification body providing certification on a variety of indicators including product safety, chemical compliance, and environmental and social conditions in the supply chain. | 13 facilities |
| Safer Chemicals and Products | ||
| Bluesign | 1 | |
| Zero Discharge of Hazardous Chemicals (ZDHC) | All MAS wet operations follow the ZDHC programme. There are several certificates as per different programme within the programme |
| Number of Facilities that have got this certification on passed this audit in 2023 (if they have a continuing certification this counts as well) | ||||||||
| Intimates | Kreeda | Active | Bodyline | Matrix | Noyon | Linea Aqua | Total | |
| BSCI | 1 | 1 | ||||||
| Carbon Conscious | 3 | 3 | ||||||
| C-TPAT | 6 | 10 | 6 | 1 | 3 | 26 | ||
| Hazardous Waste Licence | 9 | 10 | 3 | 1 | 1 | 24 | ||
| ISO 45001 | 1 | 10 | 1 | 1 | 13 | |||
| ISO 14001 | 5 | 10 | 7 | 3 | 1 | 1 | 4 | 31 |
| ISO 50001 | 1 | 1 | 2 | |||||
| SCOPE – GOTS | 13 | Yes | 1 | 14 | ||||
| SMETA [ETI (SEDEX)] | 15 | 3 | 18 | |||||
| Water Neutral | 1 | 1 | ||||||
| FSLM (SLCP) | 15 | 7 | 2 | 3 | 1 | 4 | 32 | |
| WRAP | 15 | 7 | 3 | 4 | 29 | |||
| ETI | 15 | 3 | No | 18 | ||||
| Zero waste to landfill | 15 | 3 | 1 | 19 | ||||
| Oeko-tex | 15 | 1 | 3 | 1 | 1 | 3 | 24 | |
| ZDHC waste water | 15 | 1 | 3 | 1 | 1 | 21 | ||
| GRS | 8 | 6 | 3 | 1 | 1 | 4 | 23 | |
| ISO 14064 | 15 | 10 | 7 | 3 | 1 | 3 | 39 | |
| OSH Transformational Leadership- IOSH, UK | 10 | 10 | ||||||
| Global Responsible Care Certification | 6 | 6 | ||||||
| ILO Better Work Program | 3 | 1 | 4 | |||||
| OCS | 13 | 6 | 1 | 1 | 21 | |||
| Fair Trade | 4 | 1 | 5 | |||||
| GSV – Global Security Verification | 1 | 1 | 2 | |||||
Clarivate South Asia Innovation Award
MAS received the prestigious award for the third consecutive year, recognising consistent excellence in innovation.
ISPO Award 2023 – Men’s Customisable Boxer Briefs by Twinery
Boxer briefs that focus on functionality, aesthetics, comfort, and consumer-customisation. Supported by a manufacturing platform that offers digital integration for customisability and order management. Contributes to zero-waste production by reducing waste at both manufacturer and retailer level.
ISPO Award 2023 – Femography (Become) Absorbent Menopause Leggings
Built-for-purpose leggings for a new, previously untapped, segment of consumers: women experiencing menopause. A functional solution that directly addresses the number one symptom of menopause – hot flashes, and alleviates other side effects. Developed with user feedback and through a rigorous process of scientific testing and validation.
ISPO Textrends Award (Fall/Winter 2025/26) – Best Product – Male Absorbent Underwear
Lululemon Vendor Awards: Changing the Game Award – Be Well, & Be Planet – Trischel Fabric (Pvt) Ltd.
Lululemon Vendor Awards: Innovation Award – MAS Amity Pte. Ltd.
Bodyline secured four accolades at the Just Style Excellence Awards in the Diversity, Environmental and Social categories
MAS KREEDA secured two Gold awards in the Achievement Category of RoSPA (Royal Society for the Prevention of Accidents)
Linea Aqua shortlisted as Biodiversity Champion Finalist at Reuters Responsible Business Awards 2023
Bodyline – Gold Awards in Apparel Industries Category for their commitment to environmental sustainability – Presidential Environment Awards 2021/22
Presidential Environment Awards, Sri Lanka (2021/22)
MAS Al Safi recognised as a Top Exporter for Jordan in 2022, by the Amman Chamber of Industries
MAS Active (Active and MAS KREEDA Divisions) adjudged Exporter of The Year for 2021/22 and 2022/23 at Sri Lanka’s Presidential Export Awards. MAS’ divisions take home a total of 16 awards.
Recognition as one of the Top10 Champions of Diversity, Women in Management and IFC
Mahesh Amalean, Co-founder and Chairman of MAS Holdings
Presentation at the UN Global Compact Academy Changemaker Series: Bringing more Women into the Boardroom
Dinali Peiris, Director – Group Human Resources
Representing Femography at the Women Deliver Conference 2023
Thanuja Jayawardene, Head of Women Go Beyond
Presentation at the Global Fashion Summit, Boston: The Global Approach to Circularity
Nemanthie Kooragamage, Director – Group Sustainable Business
Representing MAS Eco Go Beyond at COP 28 – UNESCO Greening Education Pavilion
Amanthi Perera, Head of Social Sustainability
