2027 or later
Company
In review
The Corporate Sustainability Due Diligence Directive (CSDDD) aims to enhance sustainability and human rights accountability in corporate supply chains across the EU. This directive mandates companies to identify, prevent, and mitigate adverse environmental and human rights impacts, particularly in sectors such as fashion. Fashion businesses are required to provide comprehensive disclosures regarding their due diligence processes, supply chain transparency, and sustainability practices.
Fashion brands must adhere to specific sustainability reporting obligations under the CSDDD, including:
The directive applies to all large fashion companies operating in the EU, as well as small and medium-sized enterprises (SMEs) that meet specific thresholds. Generally, the CSDDD targets businesses with over 250 employees and/or a turnover exceeding €40 million, alongside companies operating in high-risk sectors, including textiles.
Key deadlines for compliance include:
Companies must start integrating due diligence into their business models by 2024.
The first set of disclosures under the CSDDD is expected to be published by 2025.
What is the Corporate Sustainability Due Diligence Directive?
The CSDDD is a legislative initiative aimed at ensuring that companies conduct due diligence to identify and mitigate adverse impacts on human rights and the environment within their supply chains.
Who needs to comply with the CSDDD?
Large fashion companies with over 250 employees and/or €40 million in turnover, along with certain SMEs in high-risk sectors, must comply with the directive.
What are the main obligations under the CSDDD?
Companies must conduct risk assessments, implement mitigation measures, report on their due diligence processes, and engage with stakeholders.
When do companies need to start reporting?
Fashion brands are required to begin integrating due diligence processes by 2024, with the first annual report due by 2025.
How can Carbon Trail assist my fashion brand?
Carbon Trail offers a range of services including data collection, risk assessments, and sustainability reporting to help brands meet compliance requirements.
What resources are available for more information on the CSDDD?
For more detailed information, companies can refer to the following reliable government resources.
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If you make or sell apparel in France, the new “environmental cost” or France Textile Eco-Score label is about to touch everything from your bills of materials to your product pages. This guide cuts through the noise: what’s required, when, how the score is calculated, where it must be shown, and how to prepare without derailing your team.
France has finalized the France Textile Eco-Score (coût environnemental) label for textiles — a single score based on life cycle assessment that aggregates 16 environmental indicators (e.g., greenhouse gas emissions, water use, fossil resource use, microfibre release) into consumer‑facing “environmental points.” Basically, the higher the points, the higher the impact. The methodology is coordinated by the Ministry of Ecological Transition with ADEME, aligned with the EU’s Product Environmental Footprint (PEF), and tailored to textiles (official methodology and decree).
Summarising, France notified the European Commission of the framework; the Commission validated the methodology earlier this year. Final regulatory texts are approved, with entry into force on October 1, 2025.
Milestone | What it means for brands |
Sept 15, 2025 | Public declaration portal opens for data submissions (official portal) |
Oct 1, 2025 | Voluntary period begins; brands can publish environmental cost |
Oct 2026 | Mandatory phase begins; third parties may publish Textile Eco-Score if brands don’t |
For example, independent reporting has shown large gaps between lower‑impact and higher‑impact garments: e.g., a France‑made jean at 1,125 points vs. a typical fast‑fashion jean at 4,435 points; an organic cotton T‑shirt at 443 points vs. 1,005 points for conventional cotton (Le Monde coverage).
Basically, sooner or later a score will be published for your brand. The question remains whether you will be the one controlling it or not.
Summarising the decree, you will require a list of data points which may vary slightly depending on the category o the product as well as the processes used to manufacture and finish it. To illustrate, the team at Carbon Trail has studied the regulation and presented an example below:
Data Point | Description | Example | Portal Field Name (Ecobalyse) |
Product definition | Core identification of the garment, including reference code, type, and variants | T-shirt/Polo | Catégorie de produit |
Weight of product | Final weight of the product | 150g | Masse du produit fini |
Accessories | Any accessories used within the product - description and count of accessories | Plastic button x3 | Accessoires |
Price of product | Retail price of the new product | €10 | Prix neuf |
Number of references | Sample size used to calculate | 100,000 | Nombre de références |
Type of company | Type of company manufacturing the garment and whether repair is provided | Large company without repair service | Entreprise |
Material used | Composition of the materials used in product along with geographical origins for each | 80% cotton - Asia Pacific, 10% recycled cotton (post-consumer waste) - France, 10% recycled cotton (post-production waste) - Spain & France | Matières premières |
Step 2 - Spinning Yarn | Process and location of spinning the yarn used | China - conventional | Transformation - Filature |
Step 3 - Weaving/Knitting | Process and location of the weaving/knitting | Cambodia - straight knitting | Transformation - Tissage / Tricotage |
Step 4 - Finishing | Processes and location of the finishing (treatment/dyeing/printing) | Myanmar - batch dyeing & 20% pigment | Transformation - Ennoblissement |
Step 5 - Tailoring | Processes and location of the final assembly | India - medium complexity, 15% material loss, 15% dormant stock, 100% aerial transport | Transformation - Confection |
Distribution, Usage, End of Life | Parameters that reflect environmental cost of these attributes | Cannot be modified | Distribution, Utilisation, Fin de vie |
Carbon Trail is built for textile supply chain data complexity and regulatory‑grade traceability. Here’s how we streamline your path to the French environmental cost label while giving you levers to reduce it:
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