Materiality
Materiality Prioritizing what matters most
We integrate sustainability deeply into our business to create greater impact across our value chain.
Within sustainability, materiality refers to the areas of heightened concern from internal and external stakeholders compared to relevant environmental, social and governance issues. Our material issues, viewed alongside our value chain, demonstrate focus areas where we can develop programs more directly targeted to the areas of greatest impact.

We are prioritizing the opportunities and challenges in sustainability that matter most to our
stakeholders and business.
We use our materiality assessment to:
- Identify the most material sustainability issues for Gap Inc. in terms of business value, risks and opportunities for long-term planning.
- Understand how sustainability and key business issues intersect.
- Inform future sustainability commitments and resource allocation.
- Support Gap Inc.’s engagement with external stakeholders.
Our materiality assessments defined 15 sustainability-related aspects that guide our strategy and grouped them into three categories: Governance & Operating Context; Human Rights & Social Impact; and Resource Use, Scarcity & Impacts. The chart below shows these aspects and where they occur within and outside of Gap Inc.
Gap Inc. Global Sustainability Materiality Assessment
Aspect Boundary | ||||
Materiality Category & Aspect | Within Gap Inc. | Outside Gap Inc. | ||
---|---|---|---|---|
Governance & Operating Context | ||||
Corporate Governance | Global Operations | Customers, Supply Chain, Communities | ||
Country/Regional Legal & Economic Conditions | Global Operations | Supply Chain | ||
Transparency | Global Operations | Customers, Supply Chain, Communities | ||
Technology & Product Innovation | Global Operations | Supply Chain | ||
Resiliency | Global Operations | Supply Chain | ||
Human Rights & Social Impact | ||||
Worker Rights & Well-being | Global Operations | Supply Chain | ||
Income, Wages & Inequality | Global Operations | Customers, Supply Chain, Communities | ||
Human Capital & Development | Global Operations | Supply Chain | ||
Diversity & Inclusion | Global Operations | Supply Chain, Communities | ||
Reputation & Consumer Engagement | Global Operations | Customers, Supply Chain, Communities | ||
Resource Use, Scarcity & Impacts | ||||
Water Stewardship | Global Operations | Customers, Supply Chain, Communities | ||
Chemicals Management & Compliance | Global Operations | Customers, Supply Chain, Communities | ||
Energy & Climate Stewardship | Global Operations | Customers, Supply Chain, Communities | ||
Waste & Circularity | Global Operations | Customers, Supply Chain | ||
Sustainable Materials Sourcing | Global Operations | Supply Chain, Communities |
*Materiality on this site refers to the definition from the Global Reporting Initiative (GRI) Standards, and is not the definition of materiality used for filings with the U.S. Securities and Exchange Commission (SEC). Issues deemed material in this report may not be considered material for SEC reporting purposes