Code of Conduct


Essential Layer Inc.(ELI), the B CORPORATION and GOTS CERTIFIED parent Company of Cottonique, is committed to conducting all aspects of its business responsibly, ethically, and sustainably. This policy sets out the principles that guide our operations and decision-making to ensure that our manufacturing practices respect human rights, uphold labor standards, protect the environment, and contribute positively to the communities in which we operate.

Our goal is not only to produce safe, hypoallergenic, and high-quality apparel, but to do so in a way that reflects integrity, fairness, and accountability across our entire value chain.

Key Commitments

Governance & Ethics

  • Operate with transparency, honesty, and accountability in all business dealings.
  • Maintain compliance with all applicable laws, regulations, and international standards.
  • Uphold the highest ethical standards in anti-corruption, anti-bribery, fair competition, and data privacy.
  • Ensure that Directors, Managers, and Employees act with integrity and avoid conflicts of interest.
  • Maintain clear grievance mechanisms to address employee concerns.

Fair Labor & Social Responsibility

  • Provide safe and healthy working conditions for all employees
  • Ensure fair wages that meet or exceed legal and ethical standards
  • Respect workers’ rights to equal opportunity and non-discriminatory employment.
  • Encourage employee development, skill training, and fair career advancement opportunities
  • Prohibit child labor, forced labor, and all forms of modern slavery

Environmental Stewardship

  • Use responsibly sourced, natural, and organic materials that are free from harmful chemicals, dyes, and finishes
  • Continuously explore sustainable alternatives (e.g., scent-free components, zero-microplastic materials)
  • Reduce our environmental footprint by implementing water harvesting, energy efficiency (solar panels, inverter systems), and waste reduction initiatives
  • Continuously reduce waste through recycling, circular practices, and responsible packaging
  • Minimize energy and water usage across manufacturing operations and invest in cleaner technologies
  • Monitor and mitigate carbon emissions while exploring opportunities for renewable energy adoption
  • Commit to continuous improvement in reducing our environmental footprint

Product Integrity & Customer Well-Being

  • Design and manufacture products that are safe, hypoallergenic, and beneficial for sensitive skin
  • Guarantee that all products meet strict quality assurance standards and are free from toxic substances
  • Provide clear, accurate, and transparent information about our materials and production processes
  • Protect customer privacy and respect consumer rights in all interactions.

Governance & Transparency

  • Maintain accurate and up-to-date records for compliance, subject to regular internal audits.
  • Adhere strictly to PEZA labor, trade, and tax regulations while aligning with global standards such as GOTS and B-Corp requirements.
  • Conduct fair business dealings with suppliers, buyers, and stakeholders, ensuring that sourcing practices support sustainability and ethical labor

Community & Stakeholder Engagement

  • Build strong, positive relationships with the communities where we operate by creating jobs and supporting local development
  • Partner with suppliers and stakeholders who share our values of ethical and sustainable business practices
  • Encourage feedback from employees and customers, and integrate their input into decision-making
  • Support initiatives that promote health, sustainability, and allergy awareness

Implementation & Accountability

  • Integrate this policy into all operational manuals, employee handbook, and supplier agreements
  • Conduct regular training for management and staff to ensure understanding and compliance
  • Establish measurable goals and monitor progress annually, reporting results to stakeholders
  • Perform audits and reviews of supply chain and manufacturing practices to verify compliance
  • Take corrective actions when violations occur, including suspension or termination of supplier relationships

Continuous Improvement

Essential Layer Inc. recognizes that responsible business conduct is an ongoing journey. We commit to periodically reviewing this policy to align with evolving global standards, stakeholder expectations, and best practices in ethical and sustainable manufacturing.