#Due Diligence

EURATEX proposes simplifying sustainability standards and due diligence to facilitate compliance for SMEs in the textile sector.

La European Confederation of Textiles and Clothing (EURATEX) has expressed its support for the European Commission's initiative to simplify the European Sustainability Reporting Standards (ESRS) and reduce the regulatory burden arising from the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D).

As part of the public consultation led by EFRAG in April 2025, EURATEX presented a series of technical recommendations aimed at making regulatory compliance more accessible, effective, and proportionate, especially for small and medium-sized enterprises in the textile sector.

Among the main proposals are:

• Modular and simplified templates, adapted to the operational reality of SMEs.
• Gradual implementation of disclosure obligations in the value chain, taking into account current limitations in traceability.
• Clearer guidelines on materiality thresholds and reporting priorities.
• Elimination of unnecessary reporting requirements that do not add real value to decision-making.
• Greater coherence between the different European regulations in terms of sustainability.
• Practical interoperability with international standards such as GRI, ISSB or CDP.

EURATEX emphasizes that due diligence standards must reflect the business reality of the textile sector and believes it is essential that SMEs can adapt without jeopardizing their competitiveness. Therefore, it reiterates its commitment to defending the sector's interests and ensuring that its voice is taken into account in European legislative processes.

Read the official document: