AI Summary & Key Takeaways
AI InsightConsequently, it offers actionable, sector-specific recommendations for multiple stakeholders—including manufacturers, brands, and policymakers—to bridge the gap between theoretical frameworks and on-the-ground application.
📌 3 Key Takeaways
Abstract
This study provides a critical analysis of the implementation of double materiality within the textile and apparel industry, focusing on the practical challenges, implementation gaps, and strategic recommendations that arise from its application. With the enactment of the Corporate Sustainability Reporting Directive (CSRD), this principle has evolved into a regulatory requirement, yet its operationalization within the sector’s complex and globally dispersed supply chains remains a significant hurdle. The paper moves beyond a mere conceptual comparison of the GRI, SASB, and ESRS frameworks, employing an interpretive and critical-synthesis approach to examine the structural and procedural obstacles hindering effective reporting. Key challenges identified include financial and resource constraints, technical and operational limitations, complexities in data collection, and a lack of supply chain transparency . The study's original contribution is its distinctive perspective that links regulatory design with practical realities, filling a gap by specifically addressing double materiality from an implementation, gap, and policy perspective within the textile and apparel industry. Consequently, it offers actionable, sector-specific recommendations for multiple stakeholders—including manufacturers, brands, and policymakers—to bridge the gap between theoretical frameworks and on-the-ground application.