This report provides the first publicly available evaluation of compliance programs of 15 of the apparel companies with the highest market capitalization traded on U.S. bond and equity exchanges including Wal-Mart Stores, Target Corp., Nordstrom Inc., Gap Inc., and Levi Strauss & Co.  The report focuses on overall resources that companies are employing on core compliance activities such as: factory auditing, remediation, continuous improvement, collaboration, company management accountability, and transparency.  Companies that scored highest demonstrated they have committed significant resources toward meeting their compliance responsibilities by  undertaking a variety of actions aimed at permanently reducing levels of non-compliance.