Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses

Ayşe Özkal; Md Riaz Hossain

doi:10.61112/jiens.1834030

Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses

Öz

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.

Anahtar Kelimeler

Etik Beyan

In this article, the ethical use of artificial intelligence has been considered in line with the framework set by the Council of Higher Education (YÖK, 2024) in its publication “Ethical Guide for the Use of Generative Artificial Intelligence in Scientific Research and Publication Activities of Higher Education Institutions” and the European Union’s Artificial Intelligence Act (Regulation - EU - 2024/1689) AI tools (ChatGPT, OpenAI GPT-4o model) were used exclusively for grammar checking, improving language clarity, and enhancing textual coherence. No conceptualization, critical insights, or original contributions of the study were generated by AI. All scientific content, analyses, interpretations, sector-specific topic identification, critical evaluations of ESRS–GRI–SASB frameworks, and the recommendations and conclusions presented in this paper are entirely the authors’ own work. The originality of this article lies in its critical review and synthesis of reporting frameworks, the identification of implementation challenges, and the development of tailored, sector-specific recommendations for the textile and apparel industry. These insights, analyses, and contributions are the result of the authors’ own intellectual effort, literature engagement, and professional expertise. After using AI tools, the authors carefully reviewed and edited the full manuscript and take complete responsibility for its content and accuracy.

Kaynakça

European Commission (2019) Fashion and the circular economy. Ellen MacArthur Foundation. https://archive.ellenmacarthurfoundation.org/explore/fashion-and-the-circular-economy. Accessed 25 March 2025
Dumitru VF, Chersan IC, Gorgan C (2023) Early disclosure of the double materiality concept in a European oil and gas company. 9th BASIQ International Conference on New Trends in Sustainable Business and Consumption, Constanța, Romania, Jun. 8-10. https://doi.org/10.24818/basiq/2023/09/006
Gonçalves A, Silva C (2021) Looking for sustainability scoring in apparel: A review on environmental footprint, social impacts and transparency. Energies 14:3032. https://doi.org/10.3390/en14113032
Peramunugama S (2024) Assessing the impact of global sustainability standards on compliance strategies among Sri Lankan apparel manufacturers. Dissertation, JAMK University of Applied Sciences. https://www.theseus.fi/bitstream/handle/10024/891789/Peramunugama_Samudra.pdf?sequence=2&isAllowed=y Accessed 25 March 2025
Christensen HB, Hail L, Leuz C (2021) Mandatory CSR and sustainability reporting: Economic analysis and literature review. Rev Account Stud 26:1176-1248. https://doi.org/10.1007/s11142-021-09609-5
Samak J (2024) CSRD implementation: Data collection and value creation challenges. Dissertation (Master's thesis), KTH Royal Institute of Technology, Stockholm. https://www.diva-portal.org/smash/get/diva2:1901055/FULLTEXT01.pdf Accessed 25 March 2025
Global Reporting Initiative (2022) Mission & history. https://www.globalreporting.org/about-gri/mission-history/. Accessed 25 March 2025
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. Accessed 25 March 2025

Alder A (2022) The materiality madness: Why definitions matter. The GRI Perspective. https://www.globalreporting.org/media/r2oojx53/gri-perspective-the-materiality-madness.pdf. Accessed 25 March 2025
EFRAG (2024) EFRAG IG 1: Materiality Assessment Implementation Guidance. https://www.efrag.org/sites/default/files/sites/webpublishing/SiteAssets/IG%201%20Materiality%20Assessment_final.pdf. Accessed 25 March 2025
Global Reporting Initiative (2024) Sector Program. https://www.globalreporting.org/standards/sector-program/. Accessed 25 March 2025
Calace D (2021) Double and dynamic: Understanding the changing perspectives on materiality. SASB. https://sasb.ifrs.org/blog/double-and-dynamic-understanding-the-changing-perspectives-on-materiality/. Accessed 25 March 2025
Lehner OM, Harrer T, Silvola H, Weber O (2024) The Routledge handbook of green finance. Routledge, London. https://doi.org/10.4324/9781003345497
SASB (2024) ESG reporting – Getting started with SASB. https://sasb.ifrs.org/implementation-primer/. Accessed 25 March 2025
Global Reporting Initiative (2021) A practical guide to sustainability reporting using GRI and SASB standards. https://sasb.ifrs.org/wp-content/uploads/2021/04/GRI-SASB-V4-040721.pdf. Accessed 25 March 2025
Pizzi S, Principale S, De Nuccio E (2022) Material sustainability information and reporting standards: Exploring the differences between GRI and SASB. Meditari Account Res 31:1654-1674. https://doi.org/10.1108/medar-11-2021-1486
Pizzi S, Caputo F, De Nuccio E (2024) Do sustainability reporting standards affect analysts’ forecast accuracy? Sustain Account Manag Policy J 15:330-354. https://doi.org/10.1108/sampj-04-2023-0227
EFRAG (2024) ESRS workstreams. https://www.efrag.org/en/sustainability-reporting/esrs-workstreams. Accessed 25 March 2025
Publications Office of the European Union (2023) C/2023/5303, Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards. https://op.europa.eu/en/publication-detail/-/publication/98029000-a070-11ee-b164-01aa75ed71a1/. Accessed 25 March 2025
EYGM Limited (2023) EU sustainability developments: European Sustainability Reporting Standards (ESRS). EYGM Limited.https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/ifrs-technical-resources/documents/ey-pov-esrs-august-2023.pdf Accessed 25 March 2025
CarbonNewture (2025) Overview of EU textile low-carbon transition regulations: How should exporting enterprises prepare? https://www.carbonnt.com/en/news/55a901dc-d161-408f-a0a0-baa9a8e528db. Accessed 25 March 2025
CDP (2024) Why disclose environmental data? https://www.cdp.net/en/disclose/why-disclose. Accessed 25 March 2025
Karademir T (2024) 29 million dollar investment from Eren Tekstil for renewable energy. E-Textile Magazine. https://www.etextilemagazine.com/29-million-dollar-investment-from-eren-tekstil-for-renewable-energy.html. Accessed 25 March 2025
Turkish Exporters Assembly (2022) Türk hazır giyim ve konfeksiyon sektörü sürdürülebilirlik stratejisi ve eylem planı (Yönetici özeti). https://www.tim.org.tr/files/downloads/T%C4%B0M%20S%C3%BCrd%C3%BCr%C3%BClebilirl. Accessed 25 March 2025
Sustainability Online (2025) Increasing EU textile recycling rates could slash carbon emissions. https://sustainabilityonline.net/research/increasing-eu-textile-recycling-rates-could-slash-carbon-emissions/. Accessed 25 December 2025
Textile Exchange (2023) Materials market report 2023. https://textileexchange.org/knowledge-center/reports/materials-market-report-2023/. Accessed 25 March 2025
Filofibra Pazarlama AŞ (2021) İSO’dan tekstil ürünleri ve giyim eşyaları sanayi için sürdürülebilirlik yol haritası. https://www.filofibra.com.tr/tr/blog/iso-dan-tekstil-urunleri-ve-giyim-esyalari-sanayi-icin-surdurulebilirlik-yol-haritasi. Accessed 25 March 2025
Fang Z (2023) Assessing the impact of renewable energy investment, green technology innovation, and industrialization on sustainable development: A case study of China. Renew Energy 205:772-782. https://doi.org/10.1016/j.renene.2023.01.014
Huang Y, Xue L, Khan Z (2021) What abates carbon emissions in China: Examining the impact of renewable energy and green investment. Sustain Dev 29:823-834. https://doi.org/10.1002/sd.2177
Wahlgren J, Md Hossain A (2023) The future of sustainability reporting in emerging economies: A case study of the clothing industry in Bangladesh.Dissertation (Master's thesis), Karlstad University. http://www.diva-portal.org/smash/record.jsf?pid=diva2:1791799 Accessed 25 March 2025
Uusi-Kokko EE (2024) Auditing sustainability in global supply chains: Exploring challenges and solutions in the Finnish fashion industry. Dissertation (Master's thesis), University of Vaasa. https://osuva.uwasa.fi/server/api/core/bitstreams/9f975b0e-5584-4d48-90a6-56ee4098c29e/content Accessed 25 March 2025
Antonini C, Beck C, Larrinaga C (2020) Subpolitics and sustainability reporting boundaries: The case of working conditions in global supply chains. Account Audit Account J 33:1535-1567. https://doi.org/10.1108/AAAJ-09-2019-4167
Saygili E, Saygili AT, Gören Yargi S (2019) An analysis of sustainability disclosures of textile and apparel companies in Turkey. Tekst Konfeksiyon 29:189-196. https://doi.org/10.32710/tekstilvekonfeksiyon.471049
Setyaningsih S, Widjojo R, Kelle P (2024) Challenges and opportunities in sustainability reporting: A focus on small and medium enterprises (SMEs). Cogent Bus Manag 11:2298215. https://doi.org/10.1080/23311975.2023.2298215
Skrzypek K, Rewers P, Dabrowski K, Zywicki K, Mierzwiak R (2024) A literature review of sustainability reporting by manufacturing companies. Eur Res Stud J XXVII:582-599. https://doi.org/10.35808/ersj/3717
Luoma P, Penttinen E, Tapio P, Toppinen A (2022) Future images of data in circular economy for textiles. Technol Forecast Soc Change 182:121859. https://doi.org/10.1016/j.techfore.2022.121859
Luoma P, Penttinen E, Tapio P, Toppinen A (2023) Paradoxical tensions in exploiting data to implement circular economy in the textile industry. Ambio 52:1400-1413. https://doi.org/10.1007/s13280-023-01865-w
Mutambo N, Peirson-Smith A, KeChi-Okafor C, Irving-Munro A, Sheridan KJ, Prendergast-Miller MT, Namdeo A, Stanton T, Gallidabino MD, James A (2024) Mapping the environmental impact assessment landscape in the fashion and textile industries: critical gaps and challenges. Sustainability 16:8377. https://doi.org/10.3390/su16198377
Dissanayake D (2021) Sustainability key performance indicators and the global reporting initiative: Usage and challenges in a developing country context. Meditari Account Res 29:543-567. https://doi.org/10.1108/MEDAR-08-2019-0543
Koskelainen M (2024) Study of the novel European sustainability reporting standards (ESRS) – Changes and impact on the case company.Dissertation, Häme University of Applied Sciences. https://www.theseus.fi/bitstream/handle/10024/856196/Koskelainen_Maria.pdf?sequence=5 Accessed 25 March 2025
Ahmed WAH, MacCarthy BL (2021) Blockchain-Enabled supply chain traceability in the textile and apparel supply chain: a case study of the fiber producer, Lenzing. Sustainability 13:10496. https://doi.org/10.3390/su131910496
Muñoz-Torres MJ, Fernández-Izquierdo MÁ, Rivera-Lirio JM, Ferrero-Ferrero I, Escrig-Olmedo E (2020) Sustainable supply chain management in a global context: a consistency analysis in the textile industry between environmental management practices at company level and sectoral and global environmental challenges. Environ Dev Sustain 23:3883-3916. https://doi.org/10.1007/s10668-020-00748-4
Limbach C (2022) Sustainability reporting in the fashion industry: A tool towards environmentally and socially just textile production? Dissertation, Lund University. https://lup.lub.lu.se/luur/download?func=downloadFile&recordOId=9081499&fileOId=9081503 Accessed 25 March 2025
Marta HA (2021) What led the apparel sector to become transparent? A deeper analysis of the determinants of sustainability reporting. Dissertation, Lund University.https://lup.lub.lu.se/luur/download?func=downloadFile&recordOId=9055471&fileOId=9055475 Accessed 25 March 2025
Süvaorg S (2024) The Corporate Sustainability Reporting Directive in textile industry. Dissertation, Haaga-Helia University of Applied Sciences. https://www.theseus.fi/bitstream/handle/10024/871428/Suvaorg_Stiina.pdf?sequence=2 Accessed 25 March 2025
Virtanen A (2020) Corporate social responsibility reporting in the European apparel industry: The challenge of pursuing greater accountability and transparency. Dissertation, Lappeenranta-Lahti University of Technology (LUT). https://lutpub.lut.fi/handle/10024/160845 Accessed 25 March 2025
Adams CA, Abhayawansa S (2021) Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Crit Perspect Account 82:102309. https://doi.org/10.1016/j.cpa.2021.102309
Leal Filho W, Wall T, Williams K, Dinis MAP, Martin RMF, Mazhar M, Gatto A (2025) European sustainability reporting standards: An assessment of requirements and preparedness of EU companies. J Environ Manage 380:125008. https://doi.org/10.1016/j.jenvman.2025.125008
Ilori O, Lawal CI, Friday SC, Isibor NJ, Eke ECC (2023) A framework for environmental, social, and governance (ESG) auditing: Bridging gaps in global reporting standards. Int J Soc Sci Except Res 2:231-248. https://doi.org/10.54660/ijsser.2023.2.1.231-248

Ayrıntılar

Birincil Dil

İngilizce

Konular

Tekstil Bilimleri ve Mühendisliği (Diğer)

Bölüm

İnceleme Makalesi

Yazarlar

Ayşe Özkal ^*
0000-0003-1294-7106
Türkiye

Md Riaz Hossain
0009-0003-5178-9224
Türkiye

Yayımlanma Tarihi

30 Temmuz 2026

Gönderilme Tarihi

1 Aralık 2025

Kabul Tarihi

13 Mayıs 2026

Yayımlandığı Sayı

Yıl 2026 Cilt: 6 Sayı: 2

DOI

https://doi.org/10.61112/jiens.1834030

IZ

https://izlik.org/JA29KC73YR

Kaynak Göster

RIS / Bibtex

APA

Özkal, A., & Hossain, M. R. (2026). Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses. Journal of Innovative Engineering and Natural Science, 6(2), 626-645. https://doi.org/10.61112/jiens.1834030

AMA

1.Özkal A, Hossain MR. Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses. JIENS. 2026;6(2):626-645. doi:10.61112/jiens.1834030

Chicago

Özkal, Ayşe, ve Md Riaz Hossain. 2026. “Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses”. Journal of Innovative Engineering and Natural Science 6 (2): 626-45. https://doi.org/10.61112/jiens.1834030.

EndNote

Özkal A, Hossain MR (01 Temmuz 2026) Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses. Journal of Innovative Engineering and Natural Science 6 2 626–645.

IEEE

[1]A. Özkal ve M. R. Hossain, “Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses”, JIENS, c. 6, sy 2, ss. 626–645, Tem. 2026, doi: 10.61112/jiens.1834030.

ISNAD

Özkal, Ayşe - Hossain, Md Riaz. “Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses”. Journal of Innovative Engineering and Natural Science 6/2 (01 Temmuz 2026): 626-645. https://doi.org/10.61112/jiens.1834030.

JAMA

1.Özkal A, Hossain MR. Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses. JIENS. 2026;6:626–645.

MLA

Özkal, Ayşe, ve Md Riaz Hossain. “Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses”. Journal of Innovative Engineering and Natural Science, c. 6, sy 2, Temmuz 2026, ss. 626-45, doi:10.61112/jiens.1834030.

Vancouver

1.Ayşe Özkal, Md Riaz Hossain. Implementing double materiality in the textile and apparel industry: challenges, gaps and strategic responses. JIENS. 01 Temmuz 2026;6(2):626-45. doi:10.61112/jiens.1834030