We aimed to develop a biodegradable and compostable material that could be used as a leather alternate for the footwear industry, which leads to reduce the negative impact of this industry to the environment. This experimental study was conducted to develop a multi-layered cellulosic material (cellulosic fiber mat + denim + hemp) and examine its material properties – thermal comfort, air permeability, tensile strength, and wettability – compared with those of two-layered leather (calf skin + pig skin) often used when making shoes. We hypothesized that these two materials would have similar properties. This study presented the effectiveness of a multi-layered cellulosic material to be used as a leather alternate when developing shoes. The results also provided a better understanding of the influence of a multi-layered cellulosic material on the wearers' thermal comfort. Further research is suggested identifying solutions to reduce water absorbency of this multi-layered cellulosic material.