uujfe Uludağ Üniversitesi Mühendislik Fakültesi Dergisi 2148-4155 Bursa Uludağ University 10.17482/uumfd.1804908 Textile Sciences and Engineering (Other) Tekstil Bilimleri ve Mühendisliği (Diğer) DOUBLE MATERIALITY AND SUSTAINABILITY REPORTING IN THE TEXTILE AND APPAREL SECTOR Tekstil ve Hazırgiyim Sektöründe Çifte Önemlilik ve Sürdürülebilirlik Raporlaması https://orcid.org/0009-0003-5178-9224 Hossain Md Riaz PAMUKKALE ÜNİVERSİTESİ https://orcid.org/0000-0003-1294-7106 Özkal Ayşe PAMUKKALE ÜNİVERSİTESİ 04 10 2026 31 1 407 426 10 19 2025 01 22 2026 Copyright © 2002, Uludağ University Journal of The Faculty of Engineering 2002 Uludağ University Journal of The Faculty of Engineering

This paper provides a critically examine double materiality in the textile and apparel sector, an industry with significant environmental and social impacts. Double materiality refers to a dual assessment perspective in sustainability reporting that considers both the impacts of corporate activities on environmental and social systems (impact materiality) and the financial risks and opportunities that sustainability-related issues pose to firm value (financial materiality). With the introduction of the European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD), double materiality has become a mandatory reporting principle. The paper compares ESRS with earlier frameworks such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), highlighting key convergences and divergences. Unlike descriptive reviews, this study provides a critical and comparative analysis and synthesizes textile and apparel sector specific material topics across these global frameworks. The originality of this article lies in its identification, mapping, and critical evaluation of the three major reporting standards, combined with a textile and apparel sector-focused synthesis of frameworks. To the best of our knowledge, no comparable study has specifically examined double materiality in the textile and apparel sector; this paper fills that gap through critical comparative analysis and synthesis across ESRS, GRI, and SASB.

Bu makale, önemli çevresel ve sosyal etkileri olan bir sektör olan tekstil ve konfeksiyon sektöründe çifte önemliliği (Double Materiality) eleştirel bir bakış açısıyla incelemektedir. Çifte önemlilik, sürdürülebilirlik raporlamasında hem kurumsal faaliyetlerin çevresel ve sosyal sistemler üzerindeki etkilerini (etki önemliliği) hem de sürdürülebilirlikle ilgili konuların işletme değeri üzerinde oluşturduğu finansal risk ve fırsatları (finansal önemlilik) dikkate alan çift yönlü bir değerlendirme perspektifini ifade eder. Kurumsal Sürdürülebilirlik Raporlama Direktifi (CSRD) kapsamında Avrupa Sürdürülebilirlik Raporlama Standartları (ESRS) getirilmesiyle, çifte önemlilik zorunlu bir raporlama ilkesi haline gelmiştir. Makale, ESRS'yi Küresel Raporlama Girişimi (GRI) ve Sürdürülebilirlik Muhasebe Standartları Kurulu (SASB) gibi önceki çerçevelerle karşılaştırarak, temel benzerlikleri ve farklılıkları vurgulamaktadır. Standart derleme makalelerinden farklı olarak bu çalışma eleştirel ve karşılaştırmalı bir yaklaşım benimsemekte ve bu üç küresel çerçeveden tekstil ve hazır giyim sektörüne özgü önemlilik başlıklarını sentezlemektedir. Bu makalenin özgünlüğü, üç ana raporlama standardının tanımlanması, haritalandırılması ve eleştirel değerlendirilmesinin, sektör odaklı bir çerçeve senteziyle birleştirilmesinde yatmaktadır. Bilgimiz dahilinde, tekstil ve giyim sektöründe çift önemliliği özel olarak inceleyen benzer bir çalışma bulunmamaktadır; bu makale, ESRS, GRI ve SASB arasında eleştirel karşılaştırmalı analiz ve sentez yoluyla bu boşluğu doldurmaktadır.

 Double Materiality Textile Industry Sustainability Reporting GRI SASB ESRS Sustainability Çifte Önemlilik Tekstil Sanayii Sürdürülebilirlik Raporlaması GRI SASB ESRS Sürdürülebilirlik There are no supporting organisations Abhayawansa, S. (2022). Swimming against the tide: back to single materiality for sustainability reporting. Sustainability Accounting Management and Policy Journal, 13(6), 1361–1385. https://doi.org/10.1108/sampj-07-2022-0378 Adams, C. A., & Abhayawansa, S. (2021). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting, 82, 102309. https://doi.org/10.1016/j.cpa.2021.102309 Adhikari, T. B., Sigsgaard, T., Kallestrup, P., & Kurmi, O. (2024). Reshaping the fabric of health: a call for improving the respiratory health of textile workers in low- and middle-income countries. European Respiratory Journal, 63(1), 2301803. https://doi.org/10.1183/13993003.01803-2023 Akter, T., Protity, A. T., Shaha, M., Mamun, M. A., & Hashem, A. (2023). The Impact of Textile Dyes on the Environment. In Nanohybrid Materials for Treatment of Textiles Dyes (pp. 401–431). https://doi.org/10.1007/978-981-99-3901-5_17 Alder, A. (2022). The materiality madness: why definitions matter. In The GRI Perspective: Vol. Issue 3 [Article]. https://www.globalreporting.org/media/r2oojx53/gri-perspective-the-materiality-madness.pdf Ali, A., Qamer, S., Shahid, M., Tomkova, B., Khan, M. Z., Militky, J., Wiener, J., & Venkataraman, M. (2024). Micro- and Nanoplastics Produced from Textile Finishes: A Review. Langmuir. https://doi.org/10.1021/acs.langmuir.4c00552 Amin, H., Kadri, M. H., & Ahmad, R. a. R. (2024). The Influence of Sustainability Reporting in Enhancing Firm Value. Information Management and Business Review, 16(3(I)), 257–266. https://doi.org/10.22610/imbr.v16i3(i).3803 Amjad, A. I., & Kumar, R. (2022). Sustainable Production and Performance Analysis of Cotton Melange Fabrics. Journal of Natural Fibers, 19(15), 11831–11844. https://doi.org/10.1080/15440478.2022.2044963 Annapoorani, S. G. (2016). Social Sustainability in Textile Industry. In Textile science and clothing technology (pp. 57–78). https://doi.org/10.1007/978-981-10-2639-3_4 Anner, M. (2020). Squeezing workers’ rights in global supply chains: purchasing practices in the Bangladesh garment export sector in comparative perspective. Review of International Political Economy, 27(2), 320–347. https://doi.org/10.1080/09692290.2019.1625426 Baumüller, J., & Sopp, K. (2022). Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications. Journal of Applied Accounting Research, 23(1), 8–28. https://doi.org/10.1108/jaar-04-2021-0114 Berg, J., Cooney, S., & Ananian, S. (2023). How to strengthen the institutions of work. World Employment and Social Outlook, 2023(2), 353–390. https://doi.org/10.1002/wow3.197 Busse, C., Schleper, M. C., Niu, M., & Wagner, S. M. (2016). Supplier development for sustainability: contextual barriers in global supply chains. International Journal of Physical Distribution & Logistics Management, 46(5), 442–468. https://doi.org/10.1108/ijpdlm-12-2015-0300 Chan, C. K., Lo, C. K., & Kan, C. (2024). A Systematic Literature Review for Addressing Microplastic Fibre Pollution: Urgency and Opportunities. Water, 16(14), 1988. https://doi.org/10.3390/w16141988 Chowdhury, D. S. (2017). Women’s Rights and Voice in the Ready-Made Garments Sector of Bangladesh: Evidence from Theory and Practice. Journal of International Women’s Studies, 18(2), 118–133. https://paperity.org/p/84288892/womens-rights-and-voice-in-the-ready-made-garments-sector-of-bangladesh-evidence-from Correa-Mejía, D.A.,Correa-García, J.A. and García-Benau, M.A. (2024), "Analysis of double materiality in early adopters. Are companies walking the talk?", Sustainability Accounting, Management and Policy Journal, Vol. 15 No. 2, pp. 299-329. https://doi.org/10.1108/SAMPJ-07-2023-0469 De Oliveira Neto, G. C., Pinto, L. F. R., De Silva, D., Rodrigues, F. L., Flausino, F. R., & De Oliveira, D. E. P. (2023). Industry 4.0 Technologies Promote Micro-Level Circular Economy but Neglect Strong Sustainability in Textile Industry. Sustainability, 15(14), 11076. https://doi.org/10.3390/su151411076 Delaney, A., & Connor, T. (2016). Forced labour in the textile and garment sector in Tamil Nadu South India: Strategies for redress. SSRN Electronic Journal. https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2889125_code2111116.pdf?abstractid=2889125&mirid=1 Delaney, A., & Tate, J. (2015). Forced Labour and Ethical Trade in the Indian Garment Industry. In Palgrave Macmillan UK eBooks (pp. 244–255). https://doi.org/10.1057/9781137460417_18 Delgado-Ceballos, J., Ortiz-De-Mandojana, N., Antolín-López, R., & Montiel, I. (2023). Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality. BRQ Business Research Quarterly, 26(1), 2-10. https://doi.org/10.1177/23409444221140919 Devi, O. R., & Devi, L. J. (2024). Water Consumption and Microfibers: The Biggest Threat. In Climate Action Through Eco-Friendly Textiles (pp. 73–90). https://doi.org/10.1007/978-981-99-9856-2_6 Dhameliya, K., & Ambasana, C. (2023). Assessment of Wastewater Contaminants Caused by Textile Industries. Journal of Pure and Applied Microbiology, 17(3), 1477–1485. https://doi.org/10.22207/jpam.17.3.09 Dhodhi, Gautam. "Double Materiality Assessment, Implications for the Oil and Gas Sector." Paper presented at the SPE International Health, Safety, Environment and Sustainability Conference and Exhibition, Abu Dhabi, UAE, September 2024. doi: https://doi.org/10.2118/220418-MS Dragomir, V. D., Dumitru, M., Chersan, I. C., Gorgan, C., & Păunescu, M. (2024). Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities. Accounting in Europe, 1–38. https://doi.org/10.1080/17449480.2024.2339264 Dumitru, V., Chersan, I., & Gorgan, C. (2023). Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company. New Trends in Sustainable Business and Consumption. https://doi.org/10.24818/basiq/2023/09/006. Dutta, S., Adhikary, S., Bhattacharya, S., Roy, D., Chatterjee, S., Chakraborty, A., Banerjee, D., Ganguly, A., Nanda, S., & Rajak, P. (2024). Contamination of textile dyes in aquatic environment: Adverse impacts on aquatic ecosystem and human health, and its management using bioremediation. Journal of Environmental Management, 353, 120103. https://doi.org/10.1016/j.jenvman.2024.120103 EFRAG. (2024). EFRAG IG 1: Materiality Assessment Implementation Guidance. Fashion and the circular economy. (2019, September 16). https://archive.ellenmacarthurfoundation.org/explore/fashion-and-the-circular-economy Filho, W. L., Perry, P., Heim, H., Dinis, M. a. P., Moda, H., Ebhuoma, E., & Paço, A. (2022). An overview of the contribution of the textiles sector to climate change. Frontiers in Environmental Science, 10. https://doi.org/10.3389/fenvs.2022.973102 Fukunishi, T., & Yamagata, T. (2014). Introduction: The Dynamism of the Garment Industry in Low-income Countries. In Palgrave Macmillan UK eBooks (pp. 1–37). https://doi.org/10.1057/9781137383181_1 Garcia, V. S. G., De Freitas Tallarico, L., Rosa, J. M., Suzuki, C. F., Roubicek, D. A., Nakano, E., & Borrely, S. I. (2021). Multiple adverse effects of textile effluents and reactive Red 239 dye to aquatic organisms. Environmental Science and Pollution Research, 28(44), 63202–63214. https://doi.org/10.1007/s11356-021-15115-7 Gauzès, J.-P., European Financial Reporting Advisory Group, & De Cambourg, P. (2021). FINAL REPORT PROPOSALS FOR A RELEVANT AND DYNAMIC EU SUSTAINABILITY REPORTING STANDARD-SETTING. https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/EFRAG%20PTF-NFRS_MAIN_REPORT.pdf Global Reporting Initiative. (2021). A Short Introduction to the GRI Standards. https://www.globalreporting.org/media/wtaf14tw/a-short-introduction-to-the-gri-standards.pdf Gomes, S., Pinho, M., & Lopes, J. M. (2023). From environmental sustainability practices to green innovations: Evidence from small and medium‐sized manufacturing companies. Corporate Social Responsibility and Environmental Management, 31(3), 1677–1687. https://doi.org/10.1002/csr.2657 GRI - GRI Standards. (2024). https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-english-language/ GRI - Mission & history. (2022). Retrieved December 22, 2024, from https://www.globalreporting.org/about-gri/mission-history/ GRI - Sector Program. (2024). https://www.globalreporting.org/standards/sector-program/ Guo, Y., Zhu, L., Ye, X., Wang, X., Xu, Y., Qian, G., & Wang, L. (2023). Toxicity Impact Assessment of Nitrogen Oxide and Sulfur Dioxide Emissions in China’s Textile Industry With Chemical Footprint Method. AATCC Journal of Research, 10(4), 232–240. https://doi.org/10.1177/24723444231161744 Haque, M. N., & Liu, C. (2024). Trends and Forms of Greenwashing in the Fashion Industry: A Systematic Review. Bridging the Divide. https://doi.org/10.31274/itaa.17331 Islam, S. (2020). A Study on the Solutions of Environment Pollutions and Worker’s Health Problems Caused by Textile Manufacturing Operations. Biomedical Journal of Scientific & Technical Research, 28(4). https://doi.org/10.26717/bjstr.2020.28.004692 Kumar, K. A., Prasadini, P. P., Lakshmipathi, R., Trimurthulu, N., & Rao, G. R. (2017). Effect of Textile Sludge Application on Soil Microbial Properties. International Journal of Current Microbiology and Applied Sciences, 6(12), 2006–2012. https://doi.org/10.20546/ijcmas.2017.612.230 Lacasse, K., & Baumann, W. (2004). The textile chain (from raw materials to finished goods). In Springer eBooks (pp. 70–83). https://doi.org/10.1007/978-3-642-18898-5_3 Liu, T., Wang, X., Hu, Q., Deng, W., Zhang, Y., Ding, X., Fu, X., Bernard, F., Zhang, Z., Lü, S., He, Q., Bi, X., Chen, J., Sun, Y., Yu, J., Peng, P., Sheng, G., & Fu, J. (2016). Formation of secondary aerosols from gasoline vehicle exhaust when mixing with SO<sub>2</sub> Atmospheric Chemistry and Physics, 16(2), 675–689. https://doi.org/10.5194/acp-16-675-2016 Magalhães, S., Paciência, D., Rodrigues, J. M. M., Lindman, B., Alves, L., Medronho, B., & Da Graça Rasteiro, M. (2024). Insights on Microplastic Contamination from Municipal and Textile Industry Effluents and Their Removal Using a Cellulose-Based Approach. Polymers, 16(19), 2803. https://doi.org/10.3390/polym16192803 Mezzanotte, F. E. (2023). Corporate sustainability reporting: double materiality, impacts, and legal risk. Journal of Corporate Law Studies, 23(2), 633–663. https://doi.org/10.1080/14735970.2024.2319058 Michaelides, E. E. (2023). Decarbonization of the electricity generation sector and its effects on sustainability goals. Sustainable Energy Research, 10(1). https://doi.org/10.1186/s40807-023-00080-1 Mio, C., Fasan, M., & Costantini, A. (2020). Materiality in integrated and sustainability reporting: A paradigm shift? Business Strategy and the Environment, 29(1), 306–320. https://doi.org/10.1002/bse.2390 Ng, A. W., Yorke, S. M., & Nathwani, J. (2022). Enforcing Double Materiality in Global Sustainability Reporting for Developing Economies: Reflection on Ghana’s Oil Exploration and Mining Sectors. Sustainability, 14(16), 9988. https://doi.org/10.3390/su14169988 Niinimäki, K., Peters, G., Dahlbo, H., Perry, P., Rissanen, T., & Gwilt, A. (2020). The environmental price of fast fashion. Nature Reviews Earth & Environment, 1(4), 189–200. https://doi.org/10.1038/s43017-020-0039-9 Patra, A. K., & Pariti, S. R. K. (2022). Restricted substances for textiles. Textile Progress, 54(1), 1–101. https://doi.org/10.1080/00405167.2022.2101302 Pizzi, S., Caputo, F., & De Nuccio, E. (2024). Do sustainability reporting standards affect analysts’ forecast accuracy? Sustainability Accounting Management and Policy Journal, 15(2), 330–354. https://doi.org/10.1108/sampj-04-2023-0227 Plakantonaki, S., Kiskira, K., Zacharopoulos, N., Chronis, I., Coelho, F., Togiani, A., Kalkanis, K., & Priniotakis, G. (2023). A Review of Sustainability Standards and Ecolabeling in the Textile Industry. Sustainability, 15(15), 11589. https://doi.org/10.3390/su151511589 Publications Office of the European Union. (2023, December 22). C/2023/5303, Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards. Publications Office of the EU. https://op.europa.eu/en/publication-detail/-/publication/98029000-a070-11ee-b164-01aa75ed71a1/ Qaisar, M. H., & Bilal, M. (2022). Energy Conservation in Processing Area of Textile Industry. 2022 5th International Conference on Energy Conservation and Efficiency (ICECE), 1–4. https://doi.org/10.1109/icece54634.2022.9758967 Radhakrishnan, S. (2021). Circular Economy in Textiles and Fashion. In Environmental footprints and eco-design of products and processes (pp. 163–202). https://doi.org/10.1007/978-981-16-3698-1_6 Radukić, S., Petrović-Ranđelović, M., & Kostić, Z. (2023). Implementation of the circular economy principles in the textile industry. Economics of Sustainable Development, 7(1), 1–14. https://doi.org/10.5937/esd2301001r Remmer, S., & Gilbert, D. U. (2019). Applying Materiality Assessment in Strategic Management: The Implicit Coating of the Materiality Lens. In CSR, sustainability, ethics & governance (pp. 267–291). https://doi.org/10.1007/978-3-030-06014-5_13 Sodhi, J. S. (2024). Situation of Freedom of Association & Collective Bargaining in Factories in India & BD. INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT, 08(09), 1–6. https://doi.org/10.55041/ijsrem37618 Subramaniam, S., Raju, N., Ganesan, A., Rajavel, N., Chenniappan, M., Stonier, A. A., Prakash, C., Pramanik, A., & Basak, A. K. (2024). Impact of cotton dust, endotoxin exposure, and other occupational health risk due to indoor pollutants on textile industry workers in low and middle- income countries. Journal of Air Pollution and Health. https://doi.org/10.18502/japh.v9i1.15080 Sukalova, V., & Ceniga, P. (2021). Gender equality management in modern company management in era of globalization. SHS Web of Conferences, 92, 07060. https://doi.org/10.1051/shsconf/20219207060 Sustainability Accounting Standard Apparel, Accessories & Footwear. (2023). In Sustainability Accounting Standard. https://d3flraxduht3gu.cloudfront.net/latest_standards/apparel-accessories-and-footwear-standard_en-gb.pdf Szalacha, P. (2024). Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports. ZTR, 48(4), 133-154. https://doi.org/10.5604/01.3001.0054.8692. Uddin, M. A., Begum, M. S., Ashraf, M., Azad, A. K., Adhikary, A. C., & Hossain, M. S. (2023). Water and chemical consumption in the textile processing industry of Bangladesh. PLOS Sustainability and Transformation, 2(7), e0000072. https://doi.org/10.1371/journal.pstr.0000072 Vänskä, A., Rauti, S., Heino, T., Carlsson, R., Mickelsson, S., & Särmäkari, N. (2024). Fair Data is the New Black: Online Shopping, Data Leaks, and Broadening the Understanding of Sustainable Fashion. Fashion Theory, 28(3), 305–333. https://doi.org/10.1080/1362704x.2024.2339251 Vlahović, M., Žarković, D., Đorđević, N., Mihajlović, S., Vlahović, M., & Vušović, N. (2024). An overview on the viable methods for textile wastewater treatment. 7th International Scientific Conference Contemporary Trends and Innovations in Textile Industry – CT&ITI 2024, 510–521. https://doi.org/10.5937/ct_iti24057v Wang, X. (2013). The determinants of textile and apparel export performance in Asian countries [Thesis, Iowa State University]. http://lib.dr.iastate.edu/etd Yacout, D. M., El-Kawi, M. A., & Hassouna. (2014). Applying Energy Management in Textile Industry, Case Study: An Egyptian Textile Plant. International Energy Journal, 14(2). http://www.rericjournal.ait.ac.th/index.php/reric/article/view/1160/436