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New GRI Standard Set to Transform Textile & Apparel Sustainability Reporting

The Global Reporting Initiative (GRI) has announced the release of its highly anticipated Textiles and Apparel Sector Standard exposure draft. This new standard aims to significantly enhance how companies across the textile, apparel, footwear, and jewelry industries report on their most critical sustainability impacts, particularly in areas concerning human rights and the environment. 

Developed by the Global Sustainability Standards Board (GSSB), GRI Standards are globally recognized for enabling consistent and transparent sustainability reporting. This new sector-specific standard is part of GRI’s strategic initiative to develop standards for 40 high-impact sectors, following previous releases for oil and gas, coal, agriculture, and mining. The textile and apparel sector was prioritized due to its inherent complexities, fragmented global supply chain, and considerable exposure to negative impacts on labor, human rights, and greenhouse gas emissions. 

Key Areas of Focus: The new draft standard identifies 18 topics that are “likely material” for most organizations in this sector, representing their most significant impacts on the economy, environment, and people. Companies reporting under this standard would be expected to disclose information on these topics or provide a clear explanation if a topic is deemed not material to their specific business. 

These likely material topics include a wide range of critical issues: 

  • Environmental: Climate change, Biodiversity, Water and effluents, Hazardous chemicals, Waste, materials, and circular economy. 
  • Social & Human Rights: Rights of Indigenous Peoples, Child labor, Forced labor and modern slavery, Freedom of association and collective bargaining, Non-discrimination, equal opportunity, and gender, Occupational health and safety, Employment, Remuneration and working time. 
  • Governance & Supply Chain: Procurement practices, Anti-corruption, Marketing and labeling, Conflict-affected and high-risk areas, and crucially, Supply chain traceability. 

The standard aims to enhance accountability and transparency for their environmental, social, and economic impacts, fostering more responsible business practices throughout the supply chain. 

Next Steps and Public Consultation: The draft standard was meticulously developed by a 21-member working group comprising diverse representatives from business, civil society, investment, and labor organizations. It is now open for a crucial public comment period until September 28, 2025, allowing stakeholders worldwide to provide feedback. The final standard is anticipated to be released in Q2 2026. 

What This Means for Businesses

The introduction of the GRI Textiles and Apparel Sector Standard marks a pivotal moment for companies operating in these industries: 

  • Increased Reporting Expectations: Businesses, particularly those in manufacturing and retail, will face more specific and granular reporting requirements tailored to their unique impacts. This will necessitate a deeper understanding of their value chain. 
  • Focus on Materiality: The standard clearly outlines 18 likely material topics. Companies will need to rigorously assess their own materiality to ensure they are reporting on the most relevant issues, or be prepared to explain why certain topics are not material. 
  • Enhanced Supply Chain Transparency: With topics like ‘Forced labor and modern slavery’, ‘Procurement practices’, and ‘Supply chain traceability’ explicitly listed, companies will need to significantly enhance their due diligence and data collection across their complex, global supply chains. 
  • Risk Mitigation & Reputation Management: Proactive adoption of these standards can help mitigate risks associated with labor abuses, environmental damage, and non-compliance, thereby protecting brand reputation and fostering consumer trust. 
  • Investor & Stakeholder Confidence: Adhering to a globally recognized sector-specific standard will provide clearer, more comparable data, boosting confidence among investors, lenders, and other stakeholders who are increasingly scrutinizing ESG performance in high-impact sectors. 
  • Opportunity for Leadership: Companies that engage early with the public comment period and prepare for the standard’s finalization can position themselves as leaders in responsible and sustainable practices, gaining a competitive advantage in the market. 

This new GRI standard underscores the growing imperative for the textile and apparel sector to move towards greater accountability and transparency, driving a more ethical and sustainable industry from fiber to fashion. 

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