Underground work with leather, vegan friendly leather substitutes and fabrics to produce their footwear uppers. The leathers are sourced from tanneries in Europe and from specialist UK tanneries such as Charles F. Stead. All of their Authentic Tartan is sourced from from family-owned mills in the UK and specialist fabric from suppliers such as British Velvet in Lancashire and Linton Tweed in Cumbria.

The entire design process is carried out in the UK. Being a brand that draws on British subculture it is essential that they remain in the centre of that culture and through the engagement with designers, creators, and collaborators we can give back to the culture itself. All creative aspects of the brand are carried out inhouse including digital asset creation, graphic design and photography and working with independent local partners.

Underground products are manufactured by selected manufacturers in the UK and Europe. Underground is committed to its role in sustaining British subculture and has recently released an entire "Made in the UK" range working with local family-owned manufacturers and skilled British craftspeople.