GRI Releases Draft Sector Standard for Textile and Apparel Sustainability Reporting

The Global Reporting Initiative has released an exposure draft of its Textiles and Apparel Sector Standard, covering sustainability impacts across the textile, apparel, footwear and jewellery industries, with 18 topics identified as likely material for most organisations. A public comment period runs until September 28, 2025, with the final standard expected in the second quarter of 2026.

The draft standard was developed by a 21-member working group appointed by the Global Sustainability Standards Board in early 2024, with representatives from business, civil society, investment institutions, labour organisations and mediating institutions. Likely material topics listed in the standard cover a comprehensive range of environmental, social and governance issues including climate change, biodiversity, water and effluents, hazardous chemicals, waste and circular economy, child labour, forced labour and modern slavery, freedom of association, non-discrimination, occupational health and safety, procurement practices and supply chain traceability. GRI identified the textiles and apparel sector as a priority due to its complex and fragmented supply chain with significant exposure to labour and human rights risks in producing countries.

The new draft standard marks the latest in GRI's planned series of 40 sector standards, following earlier publications covering oil and gas, coal, agriculture, aquaculture and fishing, and mining. GRI sector standards identify sectors' most significant impacts and reflect stakeholder expectations for sustainability reporting, providing a foundation for more targeted and comparable disclosures than universal standards alone can achieve. For the global textile and apparel industry, which is considered one of the largest contributors to global waste and carbon emissions, a sector standard enables more consistent disclosure of supply chain impacts by companies of different sizes and geographies.

India is among the world's largest textile and apparel exporters, with the sector employing millions of workers across spinning, weaving, dyeing, finishing and garment manufacturing. The GRI Textiles and Apparel Sector Standard will directly affect Indian companies in the sector that report under GRI, and will inform the sustainability due diligence expectations of European brand customers subject to the CSRD and CSDDD. The standard's focus on supply chain traceability, procurement practices and labour rights reflects areas where Indian textile exporters face increasing scrutiny from international buyers committed to responsible supply chain management.

Key figure — 18 topics identified as likely material for most organisations in the textile and apparel sector