An independent subsidiary of Luxottica, Oakley is an American corporation with its headquarters located in Foothill Ranch, California. They offer sunglasses, safety glasses, eyeglasses, sports visors, ski/snowboard goggles, watches, clothing, backpacks, shoes, optical frames, and other accessories, which are among the lifestyle items and sports performance gear that the firm designs, develops, and produces. Some countries have exclusive designs that are relevant to their market.

Although the majority of things are designed internally at their head office. At the moment, Oakley has over 600 patents for sports gear, materials, and eyewear. In 1983, Oakley began selling ski goggles. Most of Oakley's technological designs, fashion pieces, gear, etc., were developed with extensive athlete input and testing in the field—including extreme conditions. Oakley also maintains US Standard Issue, which provides US military and law enforcement eye protection.