Gap is committed to improving cotton farming practices globally, mostly through its membership of the Better Cotton Initiative. The company seeks to source 100% of its cotton from more sustainable sources by 2025 - this includes actively sourcing recycled cotton and using more post-consumer cotton in its collections. The company has a Human Rights policy in place committing to respect internationally recognized human rights (not specific to cotton cultivation). The company has no policies addressing biodiversity issues, the elimination of Highly Hazardous Pesticides, or for reducing water use in cotton cultivation.

Gap have started reporting the percentage of sustainable cotton they sourced. In 2018, the company sourced 40.2% sustainable cotton, the majority of it being Better Cotton. In total, the company used 116,000 metric tonnes of sustainable cotton.

Gap publishes information on all its finished goods manufacturers, but does not provide information on its fabric and yarn suppliers; nor does it publish information on the absolute volume and origin of the cotton used in its products.