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The top 10 Global Reporting Initiative (GRI) aspects that were determined to be material by the managements of reporting organizations in the Textiles & Apparel Sector according to Governance & Accountability Institute's Louis Coppola are:
- Transport
- Prevention of Forced and Compulsory Labor
- Child Labor
- Investment and Procurement Practices
- Freedom of Association and Collective Bargaining
- Customer Health and Safety
- Security Practices
- Customer Privacy
- Diversity and Equal Opportunity
- Non-Discrimination