At Theory, we prioritize the usage of preferred materials and natural fibers. We define ‘Preferred’ materials as materials that offer reduced Greenhouse Gas emissions and a lower impact across eight sustainable benchmarks including climate change, water usage, animal welfare, chemical, land use, biodiversity, resources/wastage, and human rights.

The primary raw materials we use in product manufacturing come from sources such as farms, forests, and fossil fuels, and their production processes have a wide range of environmental impacts—you can read more about our sourcing policy here.

Our company goal is to switch approximately 50% of all materials used to low-Greenhouse Gas (GHG) materials by 2030.

At Theory, we are committed to understanding as much as we can about our supply chains and pursuing traceability throughout the entire supply chain; in 2025, we achieved 98% traceability across all signature fabrics.

In order to improve sustainability across our supply chain, we work to manage the entire supply chain by applying our own standards throughout the entire production process with respect to quality.

The Supply Chain: Traceability allows us to understand the people and materials within our supply chain. By knowing who the factories, mills, and growers are, we can more easily support them in effecting better environmental management and sourcing. We work across our full supply chain engaging with our suppliers across all our tiers:

From fabric to fit, every element of a Theory garment is meticulously considered and crafted step-by-step inside our atelier in New York City. At Theory, quality, timelessness, and longevity sit at the heart of every item we create and are meant to transcend trends and last a lifetime.

Our goal is to transition approximately 50% of all materials used to low-GHG* materials by 2030.

*Low GHG materials are any raw materials that reduce GHG emissions by approximately 30% compared to conventional materials (think Organic or Regenerative Cotton)

Carbon Footprint Reduction: Theory is calculating emissions according to the GHG Protocol, the standard guidelines used worldwide and audited by a Third party on an annual basis. Through annual carbon accounting, we are able to strategically address our emissions in every step of our supply chain.

Decarbonization

Regenerative agriculture is an integral way for us to decarbonize our Tier 4, or farm level, emissions. We look to regenerative agriculture, as a way of holistically managing land, decreasing emissions, and improving soil health and biodiversity to support our sourcing of natural resources. At Theory, our focus is to source certified regenerative fibers and to support our farm and grower partners in their transition into regenerative agriculture practices.

Diverting Fabric Waste From Landfills: We partner with FABSCRAP to divert fabric samples, swatches and scraps resulting from the design process from landfills. FABSCRAP is a NYC-based nonprofit organization focused on reducing textile waste by collecting and recycling fabric scraps from the fashion industry.

Sustainable Packaging Efforts: From certified recycled paper products and shoe boxes crafted from responsibly managed forest products, we’re dedicated to maximizing our use of sustainable materials and reducing our impact on the environment.

Our Boxes: 100% certified recycled content

Our Paper Mailers: 100% certified recycled content

Our Tissue Paper: 100% certified recycled content

Our Shoeboxes: 100% certified recycled content

Our Hangtags: Responsibly sourced wood pulp

Polybag Recycling: Recycling polybag waste with NYC based stores We’ve implemented additional ciruclarity in our NYC stores by collecting all polybag waste and repurposing it into new materials through partnership with Trex.

To step beyond style, we need to understand the entire life cycle of our clothing and how it can empower our communities, especially the next generation. From our resume workshop with The Fresh Air Fund to educational tours hosted at our Design and Innovation center, we encourage everyone at Theory to participate in community outreach.

At Theory, we champion respect, inclusion, and opportunity. We are passionate about uplifting our teams’ individual and collective voices while fostering a culture rooted in education, learning, and mutual connection. Our D&I initiatives are designed to engage our teams by creating space for listening, training, and shared understanding across the entire organization. We believe that when people feel respected and that they belong, they can truly thrive.

We respect the basic human rights of all people who work in our supply chain. One of our most important duties is to protect the physical and mental health, as well as the security and safety, of these people. We achieve this by: