In the wake of the Rana Plaza building collapse in Bangladesh, which claimed the lives of 1,129 garment workers, many clothing retailers—including H&M and Zara signed the Accord on Fire & Building Safety in Bangladesh. Several U.S.-based retailers, including Gap and Walmart refused to sign the Accord as the agreement to ensure worker safety would be legally binding. In response, these companies have created an Alliance for Bangladesh Worker Safety as a non-enforceable “alternative” to the Accord on Fire & Building Safety.