Environmental

DECK’s environmental profile is mixed because low disclosed R&D intensity limits evidence of product eco-innovation, while peers with technical footwear investments often show clearer transition initiatives.

The company’s footwear and apparel manufacturing footprint likely creates upstream material and energy impacts, but relative positioning appears manageable versus peers with heavier industrial process emissions.

No disclosed capital structure data indicates environmental liabilities or transition financing stress, which supports a neutral-to-better stance versus peers with more carbon-intensive supply chains.

Limited public metrics on waste, water, and recycled-material use constrain confidence, leaving DECK behind peers that provide more granular environmental targets and reporting.

Social

DECK’s very low stock-based compensation to revenue suggests restrained dilution, which can support employee alignment and retention relative to peers with more aggressive equity pay.

The company’s consumer-facing brands depend heavily on product quality and customer trust, and this typically rewards stronger labor and sourcing controls than peers with broader controversy exposure.

Absence of disclosed leverage pressure reduces the risk of social cost-cutting, which can help preserve workforce stability versus more financially constrained peers.

Limited disclosed social metrics on diversity, safety, and supply-chain labor standards prevent a top-tier score, even though the available indicators do not suggest peer-level weakness.

Governance

DECK’s low debt-to-equity ratio indicates conservative balance-sheet governance, which generally lowers creditor pressure and supports board flexibility versus more levered peers.

Negative net debt to EBITDA suggests net cash positioning, reducing refinancing risk and limiting governance strain from covenant or liquidity concerns relative to peers.

Minimal stock-based compensation implies less shareholder dilution, which is a favorable governance signal compared with peers that rely more heavily on equity incentives.

The lack of detailed disclosure on board independence, shareholder rights, and ESG oversight keeps governance below top-tier peers with more transparent reporting.

Overall Score

DECK ranks above average on ESG relative to peers because conservative capital structure and limited dilution support governance and social resilience, while environmental disclosure remains less developed.

Score Driver: Conservative Balance-Sheet Governance With Low Leverage And Net Cash Positioning