Toms markets shoes using an espadrille design and a one for one business model — where with one purchase of a pair of shoes, the company also gives one pair to a child without shoes. With eyewear purchases, part of the profit is used to save or restore eyesight for those in developing countries. The company launched TOMS Roasting Co. in 2014, and with each purchase of TOMS Roasting Co. coffee, the company works with other organizations, referred to as "giving partners", to provide 140 liters of safe water, equal to a one week supply, to a person in need. In 2015, TOMS Bag Collection was launched to help contribute to advancements in maternal health. Purchases of TOMS Bags help provide training for skilled birth attendants and distribute birth kits containing items that help women practice safe childbirth.
Toms' business model is known as the "one for all concept" model, which is referring to the company's promise to deliver a pair of free shoes to a child in need for every sale of their retail product. The countries involved have included Argentina, Ethiopia, Guatemala, Haiti, Mexico, Rwanda, South Africa and the United States. The business has grown beyond producing shoes and has included eyewear and apparel in Toms product lines. The company uses word-of-mouth advocacy for much of its sales, centering its business focus on corporate social responsibility. Part of this model originally involved a non-profit arm called "Friends of Toms" that recruited volunteers to help in the shoe distributions in foreign countries. Toms trademarked the phrase "One for One" to describe its own business model. Toms has received criticism from the international development community  who have stated that Toms' model is designed to make consumers feel good rather than addressing the underlying causes of poverty. Criticisms have also included whether or not the shoe donation is as effective as a monetary donation to other charities. Toms responded to this criticism by moving 40% of its supply chain for shoe donation to countries they actively give in. Toms presently manufactures shoes in Kenya, India, Ethiopia and Haiti.