The use of waste as a resource is gaining momentum in environmental sustainability literature. Although previous studies have confirmed the existence of a significant amount of solid leather waste, there is limited understanding of why these offcuts get disposed as waste. This study uses the Theory of Waste Management as a lens to investigate how footwear producers classify leather offcuts as waste or resource and the implications of this for environmental sustainability. Using a qualitative approach and an exploratory design, the study collected data through semi-structured interviews from 20 and 17 footwear producers in Kumasi and Tamale respectively. Data was analysed thematically using open and axial coding strategies. Findings from the study revealed that leather offcut value was determined by perceived functionality and practical considerations like production demands and storage space. The study concludes that leather offcuts become waste because perceptions of value are shaped by existing production practices; and this constrains perceived use case possibilities within an operational environment that discourages retention and reuse. This shifts attention to the social and practical contexts in which value is assigned to materials. The study recommends awareness creation workshops on use pathways for leather offcuts, exhibitions to showcase successful resource recovery stories, and workspace redesign support through Kaizen principles.