DOUBLE MATERIALITY AND SUSTAINABILITY REPORTING IN THE TEXTILE AND APPAREL SECTOR

Abstract

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.

Keywords

• Double Materiality
• Textile Industry
• Sustainability Reporting
• GRI
• SASB
• ESRS
• Sustainability

Tekstil ve Hazırgiyim Sektöründe Çifte Önemlilik ve Sürdürülebilirlik Raporlaması

Abstract

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.

Keywords

• Çifte Önemlilik
• Tekstil Sanayii
• Sürdürülebilirlik Raporlaması
• GRI
• SASB
• ESRS
• Sürdürülebilirlik

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