Reference
·Primary source
EU CSRD Fashion Traceability Phase-in Window 2026-2027
First-wave large undertakings FY2025 reporting (2026), listed SMEs FY2026 reporting (2027)
EU Corporate Sustainability Reporting Directive (CSRD) phases in for first-wave large undertakings in 2026 (FY2025 reporting) and for listed SMEs in 2027 (FY2026 reporting). For textile importers the binding requirement is Scope 3 supply chain disclosure under European Sustainability Reporting Standards (ESRS) E1 (climate) and S2 (workers in the value chain). EURATEX implementation guidance confirms most luxury department store and e-tailer buyers (Lane Crawford EU, Selfridges, Browns, Galeries Lafayette, Matches) push the substantiation requirement upstream to brand partners via revised supplier-onboarding questionnaires from 2025. Thai designers with Royal Project silk, Sakon Nakhon GI indigo and Phang Nga lotus-fibre supply chain audit trail are the structural beneficiaries.
Figure in context
EU Corporate Sustainability Reporting Directive (CSRD) phases in for first-wave large undertakings in 2026 (FY2025 reporting) and for listed SMEs in 2027 (FY2026 reporting). For textile importers the binding requirement is Scope 3 supply chain disclosure under European Sustainability Reporting Standards (ESRS) E1 (climate) and S2 (workers in the value chain). EURATEX implementation guidance confirms most luxury department store and e-tailer buyers (Lane Crawford EU, Selfridges, Browns, Galeries Lafayette, Matches) push the substantiation requirement upstream to brand partners via revised supplier-onboarding questionnaires from 2025. Thai designers with Royal Project silk, Sakon Nakhon GI indigo and Phang Nga lotus-fibre supply chain audit trail are the structural beneficiaries.
EU Corporate Sustainability Reporting Directive (CSRD) phases in for first-wave large undertakings in 2026 (FY2025 reporting) and for listed SMEs in 2027 (FY2026 reporting). For textile importers the binding requirement is Scope 3 supply chain disclosure under European Sustainability Reporting Standards (ESRS) E1 (climate) and S2 (workers in the value chain). EURATEX implementation guidance confirms most luxury department store and e-tailer buyers (Lane Crawford EU, Selfridges, Browns, Galeries Lafayette, Matches) push the substantiation requirement upstream to brand partners via revised supplier-onboarding questionnaires from 2025. Thai designers with Royal Project silk, Sakon Nakhon GI indigo and Phang Nga lotus-fibre supply chain audit trail are the structural beneficiaries.
Time scope
CSRD phase-in 2026-2027
Source basis
Primary source
Interpretation notes
What this tells you
EU Corporate Sustainability Reporting Directive (CSRD) phases in for first-wave large undertakings in 2026 (FY2025 reporting) and for listed SMEs in 2027 (FY2026 reporting). For textile importers the binding requirement is Scope 3 supply chain disclosure under European Sustainability Reporting Standards (ESRS) E1 (climate) and S2 (workers in the value chain). EURATEX implementation guidance confirms most luxury department store and e-tailer buyers (Lane Crawford EU, Selfridges, Browns, Galeries Lafayette, Matches) push the substantiation requirement upstream to brand partners via revised supplier-onboarding questionnaires from 2025. Thai designers with Royal Project silk, Sakon Nakhon GI indigo and Phang Nga lotus-fibre supply chain audit trail are the structural beneficiaries.
What not to do with it
Use the linked report for interpretation and keep basis differences explicit.
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