Member Roundtable Explores CSRD Implementation In Practice

Data infrastructure, assurance, proportionality, and supplier engagement key topics following Omnibus I adoption Corporate Sustainability Reporting Directive (CSRD) framed as a shift from voluntary sustainability reporting toward financial-grade reporting Alignment crucial between Higg Brand & Retail Module (Higg BRM) and European Sustainability Reporting Standards (ESRS), as well as upcoming mapping of Higg Facility Environmental Module (Higg FEM) for facility-level data use Ongoing industry uncertainty exists around value-chain cap and Voluntary Sustainability Reporting Standard for non-listed SMEs (VSMEs)

Recently, Cascale convened members for a follow-up roundtable on the EU's Corporate Sustainability Reporting Directive (CSRD) to explore practical implementation challenges for complex global value chains. Building on insights from the 2025 Annual Meeting in Hong Kon, the discussion focused on translating regulatory requirements into workable, proportionate reporting practices.

The session was held in Brussels, Belgium, and was titled“CSRD in Practice: Bridging Policy Expectations and Supply Chain Realities.” Held under Chatham House rules, participants representing the textile and apparel value chain - from manufacturers to brands, retailers, and service providers - shared perspectives on implementation questions following the adoption of Omnibus I, including topics such as data infrastructure, assurance expectations, proportionality, and supplier engagement.

“CSRD transforms sustainability reporting from a voluntary activity into something closer to financial reporting,” said Gabriele Ballero, public affairs manager at Cascale.“Our goal is to help members navigate these requirements using practical tools like the Higg Index, while conveying industry perspectives to policymakers.”

Cascale highlighted early structural alignment work between the Higg Brand & Retail Module (Higg BRM) and the first iteration of European Sustainability Reporting Standards (ESRS), along with planned mapping of the Higg Facility Environmental Module (Higg FEM) to support responsible use of verified facility data for CSRD-related reporting.

The roundtable also emphasized interoperability and shared infrastructures as enablers of proportionality, helping reduce duplicative data requests and support reliable reporting across supply chains-particularly as questions continue to emerge around the value-chain cap and the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME).

Cascale synthesized non-attributed discussion themes into an internal summary to support member learning and inform future implementation-focused engagement. Cascale members can access related resources and ongoing updates in the Policy & Public Affairs Knowledge Hub on Cascale Connect, an online member-exclusive community.

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