Company reporting · United StatesCalifornia SB 261California SB 261 (Climate-Related Financial Risk Act) remains adopted law, but a Ninth Circuit injunction currently prevents enforcement. CARB did not enforce the 1 January 2026 deadline and treats submissions as voluntary while litigation continues; it will set an alternate deadline if the stay is lifted.TimingEnforcement stayedAdoptedTrack textile laws before they become deadlines.
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Regulatory landscape
Corporate Sustainability Reporting Directive (CSRD) Requirements for Fashion and RetailEuropean Union · In effectAdoptedEcodesign for Sustainable Products Regulation (ESPR)European Union · In effectAdopted
French AGEC Law Decree 2022-748France · In effectAdoptedCalifornia SB 253: Greenhouse Gas Emissions Reporting for Fashion BrandsUnited States · Nov 2026AdoptedRequirement guides for fashion and retailBrowse all
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Company reporting · United StatesCalifornia SB 261California SB 261 (Climate-Related Financial Risk Act) remains adopted law, but a Ninth Circuit injunction currently prevents enforcement. CARB did not enforce the 1 January 2026 deadline and treats submissions as voluntary while litigation continues; it will set an alternate deadline if the stay is lifted.TimingEnforcement stayedAdoptedCompany reporting · European UnionCorporate Sustainability Reporting Directive (CSRD) Requirements for Fashion and RetailThe CSRD (Directive (EU) 2022/2464) remains in force, but Omnibus I (Directive (EU) 2026/470) replaced the old 250-employee / €40m / €20m tests. Mandatory scope now generally requires exceeding both more than 1,000 employees and more than €450 million net turnover. Listed SMEs are out. Later waves report on financial years beginning on or after 1 January 2027 (reports in 2028). The Commission estimates the reform cuts the in-scope population by roughly 85%.TimingIn effectAdoptedEnvironmental claims · European UnionEU Green Claims DirectiveThere is no adopted Green Claims Directive and no 2024/2025/2026 Green Claims compliance deadline. COM(2023) 166 remains formally pending but stalled after the Commission’s June 2025 withdrawal signal and cancelled trilogue. Treat the file as uncertain; rely on the Empowering Consumers Directive from 27 September 2026 for near-term anti-greenwashing rules.TimingOn holdProposedCompany reporting · United StatesNew York Fashion Environmental Accountability ActNew York’s Fashion Environmental Accountability Act (e.g. A4631B / related bills) would require large fashion sellers to conduct environmental due diligence across apparel, footwear and fashion bags. As of 2026 the bill remains proposed/pending and has not been enacted.TimingProposedProposed
Sustainability operations · United KingdomUK Textiles Extended Producer ResponsibilityThe UK does not yet have a mandatory textiles EPR law. In early 2026 industry groups published a Textiles EPR Blueprint via WRAP’s UK Textiles Pact calling for legislation this Parliament. Treat this as an emerging policy to watch alongside EU textile EPR.TimingUnder developmentDraft proposalCompany reporting · United StatesUS SEC Climate-Related Disclosures RuleThe SEC’s March 2024 climate disclosure rules are not an active compliance regime today. They remain stayed; the SEC stopped defending them in March 2025 and in May 2026 proposed rescinding them entirely (File S7-2026-19). Do not describe 2024 as the start of mandatory SEC climate reporting.TimingStayedIn reviewProduct requirements · FranceFrench Textile EPR (Refashion / TLC)France’s extended producer responsibility scheme for clothing, household linen and footwear (TLC) is operated through the accredited eco-organism Refashion. Any producer placing covered textiles on the French market must register, declare volumes and pay eco-contributions—distinct from AGEC consumer-information rules.TimingIn effectAdoptedProduct requirements · European UnionEU Textile Labelling RegulationRegulation (EU) No 1007/2011 sets mandatory textile fibre names and fibre-composition labelling/marking rules for textile products sold in the EU. It remains the baseline consumer-information law for apparel and is being considered for future revision alongside ESPR information requirements.TimingIn effectAdoptedCompany reporting · United KingdomUK SECR Compliance for Fashion BrandsUK Streamlined Energy and Carbon Reporting (SECR) remains in force. Quoted and large unquoted companies / LLPs must continue reporting energy use and greenhouse gas emissions in their annual reports.TimingIn effectAdoptedCompany reporting · European UnionSustainable Finance Disclosure Regulation (SFDR): Compliance for Fashion BrandsSFDR (Regulation (EU) 2019/2088) remains in force for financial market participants and advisers. Fashion brands are affected mainly when seeking sustainable finance or when investors request product- and entity-level ESG data to meet SFDR disclosures.TimingIn effectAdoptedCompany reporting · United KingdomUK FCA Listing Rules & TCFD Compliance for Fashion CompaniesFCA climate-related disclosure rules for listed companies remain in force. In-scope commercial companies must include TCFD-aligned climate disclosures in their annual financial report on a comply-or-explain basis under the FCA Handbook.TimingIn effectAdoptedCompany reporting · European UnionEU TaxonomyThe EU Taxonomy Regulation (EU) 2020/852 remains in force as the classification system for environmentally sustainable economic activities. In-scope companies continue to report Taxonomy eligibility and alignment alongside CSRD/Accounting Directive disclosures, subject to Omnibus simplifications for smaller reporters.TimingIn effectAdoptedCompany reporting · United KingdomUK Climate-related Financial Disclosure (CFD) RegulationsThe UK Companies (Strategic Report) (Climate-related Financial Disclosure) Regulations 2022 remain in force for large UK companies and LLPs, requiring TCFD-aligned climate disclosures in the annual report.TimingIn effectAdoptedCompany reporting · United StatesUS Uyghur Forced Labor Prevention Act (UFLPA)The UFLPA establishes a rebuttable presumption that goods produced wholly or in part in Xinjiang, or by listed entities, are made with forced labour and cannot enter the United States. Apparel, footwear and textiles remain a major CBP enforcement category.TimingIn effectAdopted
Sustainability operations · NetherlandsDutch EPR for Textiles: Compliance & Sustainability ReportingThe Dutch Extended Producer Responsibility scheme for textiles remains in force. Producers placing clothing, household textiles and certain textile products on the Dutch market must register, report and finance collection and processing through an approved producer organisation.TimingIn effectAdoptedProduct requirements · FranceFrench AGEC Law Decree 2022-748France’s AGEC Decree 2022-748 consumer information duties for waste-generating products, including textiles, remain in force. Fashion brands must provide required product environmental/quality information (tracability, hazardous substances, recyclability and related fields) according to the decree’s staged application schedule.TimingIn effectAdopted
Company reporting · GermanyGerman Supply Chain Act (LkSG)Germany’s Supply Chain Due Diligence Act (LkSG) remains in force for core human-rights and environmental due diligence duties. Annual BAFA reporting has been suspended in practice since late 2025, and Parliament is advancing amendments while Germany prepares to align with the EU CSDDD by 2028–2029.TimingIn effectAdoptedProduct requirements · European UnionREACH Restriction on Intentionally Added MicroplasticsCommission Regulation (EU) 2023/2055 restricts synthetic polymer microparticles intentionally added to products. Most finished textile articles are outside scope, but loose glitter and certain detachable decorative microplastics used with fashion products can be banned—important for accessories and embellishments.TimingIn effectAdoptedProduct requirements · European UnionEU General Product Safety Regulation (GPSR)Regulation (EU) 2023/988 (GPSR) has applied since 13 December 2024. It modernises EU general product safety rules for consumer products—including apparel and footwear—covering risk assessments, traceability, responsible-person obligations for non-EU sellers and online marketplace duties.TimingIn effectAdoptedProduct requirements · European UnionEcodesign for Sustainable Products Regulation (ESPR)ESPR (Regulation (EU) 2024/1781) is already law and in force since 18 July 2024. It is a framework regulation: fashion-specific ecodesign and Digital Product Passport details come later via a textiles delegated act. The Commission’s current indicative target for that act is Q4 2027. Do not describe ESPR as still “in review”, as a blanket 2026 compliance start for all fashion products, or as requiring full product-level LCA / DPP compliance for every garment by 2028.TimingIn effectAdoptedProduct requirements · FranceFrench Loi Climat: Understanding the Eco-Score for Fashion ComplianceFrance’s textile environmental cost display (affichage du coût environnemental) is live under Decree No 2025-957. Participation is currently voluntary (launched 1 October 2025). Prefer “environmental cost / coût environnemental” over a blanket mandatory “Eco-Score.” From 1 October 2026, third parties may publish scores without brand consent, and brands that communicate other environmental scores must also show the official environmental cost.TimingIn effectAdoptedCompany reporting · United StatesCalifornia SB 253: Greenhouse Gas Emissions Reporting for Fashion BrandsCalifornia SB 253 (Climate Corporate Data Accountability Act) remains adopted and active. For the first 2026 cycle, CARB has moved the Scope 1 and Scope 2 filing target to 10 November 2026 (not 1 January 2026). Scope 3 is not required for that first 2026 reporting year under CARB’s first-year approach. Do not swap Scope 1/2 with value-chain emissions or human-rights due diligence.TimingNov 2026AdoptedProduct requirements · United StatesCalifornia SB 707: Responsible Textile Recovery ActCalifornia’s Responsible Textile Recovery Act (SB 707) creates the first US statewide extended producer responsibility programme for apparel and textiles. CalRecycle approved Landbell USA as the PRO in early 2026; covered producers were required to join by 1 July 2026.TimingIn effectAdoptedProduct requirements · European UnionESPR Ban on Destruction of Unsold TextilesUnder ESPR (Regulation (EU) 2024/1781) Article 25 and Annex VII, large enterprises have been prohibited from destroying unsold consumer apparel, clothing accessories and footwear since 19 July 2026 (medium-sized enterprises from 2030). Disclosure duties on discarded unsold goods already apply to large companies; the Commission’s standardised reporting format begins applying in February 2027.TimingIn effectAdoptedProduct requirements · European UnionEU Deforestation Regulation (EUDR)Regulation (EU) 2023/1115 (EUDR) requires due diligence for commodities linked to deforestation. Following the Commission’s 13 July 2026 Delegated Act removing cattle hides, skins and leather—and several rubber products—from Annex I, EUDR has limited direct applicability to fashion. Large and medium operators apply from 30 December 2026; most micro and small operators from 30 June 2027.Timing30 Dec 2026AdoptedSustainability operations · European UnionEU Waste Shipment Regulation: Compliance for Fashion BrandsRegulation (EU) 2024/1157 on shipments of waste was adopted in April 2024 and entered into force on 20 May 2024. Most operational provisions apply from 21 May 2026, with stricter export rules phasing in through 2027. Fashion brands that move textile waste across borders must use digital procedures and meet tighter documentation and environmentally sound management rules.TimingIn effectAdoptedEnvironmental claims · European UnionEmpowering Consumers DirectiveDirective (EU) 2024/825 on empowering consumers for the green transition was adopted in 2024. Member States must apply the new unfair commercial practices and consumer rights rules from 27 September 2026, including bans on generic environmental claims and unreliable sustainability labels.Timing27 Sep 2026AdoptedProduct requirements · FranceFrance Anti-Fast-Fashion LawFrance’s 2026 law to reduce the environmental impact of the textile industry targets ultra-fast fashion with higher EPR eco-contributions from September 2026, platform consumer disclosures, and advertising restrictions from 2027—alongside removal of tax incentives for unsold-goods donations.TimingIn effectAdoptedSustainability operations · European UnionPackaging and Packaging Waste Regulation (PPWR)Regulation (EU) 2025/40 (PPWR) is adopted and in force; it entered into force on 11 February 2025 and has applied since 12 August 2026. Status is not “in review.” Recyclability, recycled content, reuse, labelling and EPR duties phase in over multiple years through 2030 and beyond—do not compress the regime into a single “all packaging reusable or recyclable by 2030” slogan.TimingIn effectAdoptedCompany reporting · European UnionEU Forced Labour RegulationRegulation (EU) 2024/3015 bans placing, making available or exporting products made with forced labour on the EU market. It is adopted and applies from 14 December 2027 to all products and economic operators, with no SME exemption—highly relevant for apparel cotton and textile supply chains.TimingDec 2027AdoptedSustainability operations · European UnionEU Member State Textile EPR SchemesBeyond the Netherlands and France, Directive (EU) 2025/1892 requires every EU Member State to establish operational textile and footwear EPR schemes—generally by 17 April 2028. Brands selling across the EU must track national PRO registration, reporting and eco-modulated fees as schemes go live.Timing2028AdoptedSustainability operations · European UnionWaste Framework Directive Revision (WFD)Directive (EU) 2025/1892 amending the Waste Framework Directive entered into force on 16 October 2025. It requires every Member State to establish extended producer responsibility (EPR) schemes for textiles and footwear, generally operational by 17 April 2028 (micro-enterprises by April 2029).Timing2028AdoptedCompany reporting · European UnionCorporate Sustainability Due Diligence Directive (CSDDD)The Corporate Sustainability Due Diligence Directive (CSDDD), Directive (EU) 2024/1760, entered into force on 25 July 2024. Omnibus I (Directive (EU) 2026/470) narrowed its scope to the largest companies and set first application for 26 July 2029, with Member State transposition due by 26 July 2028.Timing2029AdoptedNo matching regulations
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Practical context on environmental claims, product rules and reporting expectations shaping fashion and retail.
Eco-score, Environmental Cost, Global Standards, Textile Regulations
Can an NGO Rate Your Sustainability Efforts and Environmental Cost?
If the new French Textile Environmental Cost law (a.k.a. the France Textile Eco-Score) is to be seen, then yes, anyone can publish the official Environmental Cost scores for your textiles if you don't yourself disclose them by the end of the voluntary phase. Control your brand's sustainability narrative, before someone…
Global Standards
Decoding the Digital Product Passport (DPP) for Textiles
Introduction to the Digital Product Passport (DPP) The Digital Product Passport (DPP) is a groundbreaking initiative by the European Union (EU) aimed at improving sustainability and transparency in the textile industry. Introduced under the Ecodesign for Sustainable Products Regulation (ESPR), which came into effect on…
Global Standards
Carbon Footprint of Fast Fashion vs. Slow Fashion
What is Fast Fashion? Fast fashion is the production of clothes that are trendy, and affordable and begin to fade out as soon as a newer fashion emerges. Stores such as Zara and H&M are perfect examples of this model, as they make a majority of their clothes at cheap prices to make customers buy more. However, this…