This document provides guidelines for establishing proper sanitation facilities in factories. It recommends providing an adequate number of toilets for both men and women that are separate and equipped with soap, water, and toilet paper. Toilets should be cleaned daily and have lockable doors, lighting, waterproof surfaces, and proper drainage. Maintaining clean and hygienic sanitation facilities contributes to lower illness and absenteeism among employees, improving morale and productivity while also making a positive impression on buyers.