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In page International Labor Rights Forum:

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Designed to hold companies around the world accountable to worker safety in sweatshop conditions, ILRF created the Accord on Fire and Building Safety in 2012. As of July 2017, the accord has been signed by over 200 apparel companies.[1] A list of 14 U.S. companies refused to sign the accord: Walmart, Gap, Macy's, Sears/Kmart, J. C. Penney, VF Corp., Target, Kohl's, Cato Fashions, Carter's, Nordstrom, American Eagle Outfitters, The Children's Place, and Foot Locker.