The ACT Accountability and Monitoring Report 2023 is a detailed document highlighting the collaborative efforts of brands and retailers to design, measure, and monitor transformative practices. ACT is a collaborative effort between global brands, retailers and IndustriALL Global Union to achieve living wages for workers through collective bargaining at industry level by working towards responsible purchasing practices.

The ACT surveyed 19 signatory brand employees, suppliers, and manufacturers in the global garments, textiles, and footwear industry for the report. The results provide insights into suppliers' perceptions and help measure key performance indicators for achieving the five ACT Global Purchasing Practices Commitments agreed upon by ACT signatory brands.

The results of the progress measurement and reporting on ACT Global Purchasing Practices Commitments, comparing 2023 with 2021, show "mostly positive progress" in the implementation of the Global ACT Purchasing Practices Commitments 1 (including wages as itemised costs), 2 (fair terms of payment), 4 (undertaking training), and 5 (responsible exits), with constant results on commitment 3 (planning and forecasting), however some areas were highlighted as needing improvement.

These included: price quotations as suppliers responded to the survey that brands should be more aware of increased costs of labour and materials, and take this into account when setting targets; transparency on sales data disclosed to suppliers, training and awareness delivered to suppliers on labour costing; and, incentivising good compliance.