Textile regulatory dictionary, in plain language.
The European regulatory framework for textile sustainability, with editorial context, an example applied to the textile sector and numbered official sources.
Term catalog
Accounting Directive — Directive 2013/34/EU (normative host of the CSRD)Accounting Directive
Directive 2013/34/EU, of 26 Jun 2013, on annual and consolidated financial statements. The normative host where the CSRD and the 2026 Omnibus insert Arts. 19a, 29a and 40a on sustainability.
Affected stakeholders in the ESRS framework
People or groups affected positively or negatively, actually or potentially, by the company's activities or by its products and services. A canonical concept of ESRS 1 §22-25.
amfori BSCIBSCI
A private supply-chain social compliance programme managed by amfori (Brussels). 2021 Code of Conduct based on the ILO fundamental Conventions and the UN Guiding Principles on human rights.
B Corp Certification
A Benefit corporation certification managed by B Lab Company (Berwyn, Pennsylvania). Standards V2.2 published on 20 February 2026 with a binding compliance system across eight axes.
B Impact Assessment (BIA)BIA
B Lab Company's official digital platform hosting the B Lab Standard. The only route to B Corp certification under Standards V2.2, published on 20 February 2026.
Ban on the destruction of unsold products (ESPR Art. 25)Art. 25 ESPR prohibition
The ban under ESPR Art. 25 ((EU) 2024/1781) on destroying unsold textiles-footwear (Annex VII). Large companies from 19 Jul 2026; medium-sized from 19 Jul 2030. Given concrete shape by Del. Reg. (EU) 2026/73.
Bluesign — A holistic chemical, water and energy management system for textiles
A Swiss private standard (Bluesign Technologies AG, 2000) that combines management of chemical substances (BSSL), water, energy and air emissions in textile wet processing. An upstream, pre-market reference.
Carbon Border Adjustment MechanismCBAM
European carbon border adjustment mechanism that applies a cost to imports of carbon-intensive goods. Regulation (EU) 2023/956, with full application from 1 January 2026.
Certification scheme — ECGT certification scheme
A system for verifying compliance with public criteria, awarded by an independent certification body with periodic auditing. A canonical ECGT requirement for substantiating any sustainability label.
CIRPASS-2 — EU pilot for the Digital Product Passport
EU pilot (DIGITAL-2021-TRUST-01 · GA 101083432) preparing the deployment of the DPP from 2023, defining a reference architecture, vocabularies and prototypes in electronics, batteries and textiles.
CLP hazard classesClases CLP
Categories of types of hazard standardised by the CLP Regulation Annex I. 28 classes divided into physical, human-health, environmental and EU-supplementary hazards in accordance with the UN GHS.
CLP Regulation on Classification, Labelling and PackagingCLP
European regulation that adopts the UN GHS system to classify, label and package hazardous chemical products. Regulation (EC) 1272/2008, published in OJEU L 353.
Commercial guarantee of durability — Commercial guarantee of durability
An extended commercial guarantee that the trader voluntarily offers regarding the product's durability under the ECGT Directive (EU) 2024/825. Substantiable with verifiable criteria (ISO, EN).
Common EU data platform on chemicals — Regulation (EU) 2025/2455
Regulation (EU) 2025/2455, of 26 Nov 2025, creating a common EU data platform on chemicals with FAIR principles. A cross-regulatory layer between REACH, CLP, SCIP and biocides.
Corporate Sustainability Due Diligence DirectiveCSDDD
European directive imposing mandatory human-rights and environmental due diligence over a company's own operations and chain of activities. Directive (EU) 2024/1760 published in the OJEU on 5 July 2024.
Corporate Sustainability Reporting DirectiveCSRD
European directive requiring large companies to report sustainability information under the ESRS standards, with limited external assurance. Directive (EU) 2022/2464 published in the OJEU on 16 December 2022.
Cradle to Cradle Certified — A multi-category circularity framework
A cross-sector private circularity framework from the Cradle to Cradle Products Innovation Institute. Current standard v4.0. Five levels (Basic-Platinum) across five assessment categories.
CSRD Omnibus 2026 — Directive (EU) 2026/470 recalibrating CSRD/CSDDD thresholdsOmnibus I
Directive (EU) 2026/470, of 24 Feb 2026, reducing the subjective scope of the CSRD and the CSDDD to a DOUBLE AND CUMULATIVE threshold: more than 1,000 employees AND net turnover above EUR 450,000,000.
Datapoint — the minimum unit of information in the ESRS sustainability statement
The granular unit of information that the company must report under CSRD. More than 1,100 potential datapoints in the ESRS Set 1, subject to the double-materiality matrix documented in IRO-1.
Digital Product PassportDPP
A structured, verifiable electronic record containing the canonical information of a product throughout its life cycle. Regulated by Regulation (EU) 2024/1781 (ESPR), Chapter III.
Disclosure format for discarded stock (Impl. Reg. (EU) 2026/2)Reg. Ejec. 2026/2
Impl. Reg. (EU) 2026/2 setting the details and format for the annual disclosure of discarded unsold products (ESPR Art. 24). Mandatory reporting from March 2027 on the 2026 financial year.
Double materiality
The canonical CSRD/ESRS principle whereby a company reports impacts on people and the environment as well as financial risks and opportunities. Codified in ESRS 1 §3 (Delegated Regulation (EU) 2023/2772).
Ecodesign Directive 2009/125/EC (predecessor of the ESPR)Ecodesign Dir.
Directive 2009/125/EC of 21 Oct 2009, a framework of ecodesign requirements for energy-related products. Predecessor of the ESPR ((EU) 2024/1781), which repeals it.
Ecodesign for Sustainable Products RegulationESPR
Binding European framework for ecodesign and the Digital Product Passport for products marketed in the EU. Regulation (EU) 2024/1781 published in the OJEU on 28 June 2024.
EIR — Environmental Implementation Review (biennial review by Member State)
A biennial Commission instrument that diagnoses compliance with EU environmental law by Member State. Fourth edition COM(2025) 420 final. Soft law, an official reference for regulatory risk.
Empowering Consumers for the Green Transition DirectiveECGT
European directive that prohibits greenwashing in B2C commercial practices by amending Directives 2005/29/EC and 2011/83/EU. Directive (EU) 2024/825 published in the OJEU on 6 March 2024.
EPCIS — Electronic Product Code Information ServicesEPCIS
Official GS1 standard for the capture and exchange of visibility events in supply chains. EPCIS 2.0 was ratified in June 2022 with native JSON-LD support and a REST API.
ESPR textile delegated act — Specific regulatory instrument (expected 2026-2027)Acto delegado textil
A sectoral act of ESPR Art. 4 ((EU) 2024/1781) that will set binding ecodesign, information and DPP requirements for textile-apparel. Status anticipated; indicative adoption 2027 per COM(2025) 187.
ESPR Working Plan 2025-2030 — Programme of sectoral delegated actsWorking Plan ESPR
The Commission's multiannual plan (COM(2025) 187, 16 Apr 2025) prioritising products for the ESPR delegated acts 2025-2030. Textile-apparel takes first place; indicative adoption 2027.
EU Bioeconomy framework — Natural and bio-based fibres COM(2025) 960
EU bioeconomy framework 2025-2030 formalised in COM(2025) 960 final, which places natural fibres and bio-based materials (Tencel, Lyocell, regenerated cellulosics) as a vector of industrial policy.
EU Deforestation RegulationEUDR
European regulation prohibiting the placing on the EU market of products linked to deforestation after 31 December 2020, covering 7 commodities including leather. Regulation (EU) 2023/1115.
EU Ecolabel
Official voluntary scheme of the European Commission that recognises products with excellent environmental performance throughout their life cycle. Regulation (EC) 66/2010, with textile criteria in Decision 2014/350.
EU Regulation on products made with forced labour
A European regulation that prohibits placing and making available on the EU market, or exporting from the EU market, products made with forced labour. Regulation (EU) 2024/3015 published on 13 December 2024.
EU Strategy for Sustainable and Circular Textiles
A strategic communication from the European Commission that defines the EU 2022-2030 roadmap to make the textile sector more durable, repairable, reusable and recyclable. COM(2022) 141 final of 30 March 2022.
European Sustainability Reporting StandardsESRS
Binding European sustainability reporting standards under the CSRD. 12 Set 1 standards adopted as Commission Delegated Regulation (EU) 2023/2772, in force since 1 January 2024.
Extended Producer ResponsibilityEPR / RAP
EU waste-policy instrument that requires producers to finance and manage the end-of-life of the products they place on the market. Codified in the Waste Framework Directive 2008/98/EC, Article 8a.
Extended Producer Responsibility for textiles in SpainRAP textil
The Spanish Extended Producer Responsibility regime for textiles established by Law 7/2022 (BOE-A-2022-5809). Implementing Royal Decree pending, estimated application 2026-2027 via a sectoral SCRAP.
Generic environmental claim
Environmental statement with no verifiable substance ("eco", "green", "sustainable") banned as an automatically unfair commercial practice under Annex I §4 of Directive 2005/29/EC as amended by the ECGT.
GHS pictogram — CLP hazard pictogramsPictograma GHS
Visual diamond-shaped symbol with a red border and white background that conveys the type of hazard of a substance or chemical mixture. Established by the CLP Regulation Annex V according to the UN GHS system.
GOTS — Global Organic Textile StandardGOTS
The reference private standard for organic textile certification, managed by Global Standard gemeinnützige GmbH (Stuttgart). Version 7.0 in force since 1 March 2024.
Green Claims Directive — Proposal COM(2023) 166 final (verifiable explicit environmental claims)GCD
Proposal COM(2023) 166 final (22 Mar 2023) on the substantiation of explicit environmental claims. It adds independent prior verification; it operates as lex specialis relative to the ECGT.
Greenwashing
Unfair commercial practice consisting of communicating environmental characteristics in a false, exaggerated or unverifiable manner. Prohibited by the ECGT Directive (EU) 2024/825.
GRS, RCS and OCS
Three private Textile Exchange standards that verify recycled content (GRS, RCS) or organic content (OCS) in textile products through a documented chain of custody with per-batch Transaction Certificates.
GS1 Digital Link
Official GS1 standard v1.1.1 that represents GS1 identifiers (GTIN, SSCC, GLN) as resolvable https web URLs. Canonical technical backbone of the Digital Product Passport under the ESPR.
H and P statements (Hazard / Precautionary Statements)H y P · CLP
Canonical codes of the CLP Regulation that describe the nature of the chemical hazard (H) and the prevention and response measures (P). Annexes III and IV with an official translation into the 24 EU languages.
Harmonised label durability — Harmonised commercial guarantee of durability label
A European harmonised label for communicating the commercial guarantee of durability to the consumer. Defined in Regulation (EU) 2025/1960 Annex II as an ECGT instrument.
Higg Materials Sustainability IndexHigg MSI
Cradle-to-gate tool from Cascale (formerly the Sustainable Apparel Coalition) that assesses the environmental impacts of textile materials across 5 LCIA indicators. Internal use for design decisions.
Horizontal DPP — Extension of the Digital Product Passport beyond the ESPRDPP horizontal
A policy vector extending the ESPR Digital Product Passport into a cross-cutting layer of the single market. Aligned in COM(2025) 500, COM(2025) 504, COM(2026) 100 and Resolution P10_TA(2025)0242.
IRO-1 — Processes to identify and assess material impacts, risks and opportunitiesIRO-1
Cross-cutting disclosure requirement of ESRS 2 that documents the process to identify and assess material impacts, risks and opportunities under the CSRD double materiality principle.
JRC 145830 — Methodology for the Textile Digital Product Passport
Joint Research Centre report (JRC 145830 · EUR 40660 · 2026) with the official methodology for defining the DPP data requirements under the ESPR framework. Technical basis of the delegated acts.
Legal responsible person in extra-EU e-commerce (responsible person)
Legal figure requiring an economic operator established in the EU for every product sold (including extra-EU e-commerce). Anchored in Art. 4 of Reg. (EU) 2019/1020 and Art. 16 GPSR.
Life cycle assessmentLCA
A standardised methodology for quantifying the environmental impacts of products across their life cycle. Defined by the ISO 14040:2006 and ISO 14044:2006 standards and applied in the EU via the PEF method.
LkSG — Lieferkettensorgfaltspflichtengesetz (German Supply Chain Act)
German Supply Chain Act (LkSG · BGBl. I 2021 Nr. 46), in force since 1 Jan 2023. It applies by headcount threshold in Germany. The national precursor of the EU CSDDD.
MDR — Minimum Disclosure Requirements (Policies, Actions, Metrics, Targets)MDR
The four cross-cutting minimum requirements of ESRS 2 (policies, actions, metrics and targets) applicable to each material matter in the Sustainability Statement under CSRD.
Multi-tier traceability
The ability to trace the origin and processes of a textile product beyond the immediate supplier, reaching Tier 2 (fabric mills), Tier 3 (spinning) and Tier 4 (raw material). Implicitly required by the CSDDD, the ESPR and the EUDR.
National Article 114(4) TFEU notification — Measures stricter than EU harmonisation
A mechanism under Art. 114(4) TFEU by which a Member State notifies the Commission of its intention to maintain national provisions stricter than EU harmonisation. The Commission decides within 6 months.
New Consumer Agenda 2030 — COM(2025) 848 (EU consumer empowerment plan)Consumer Agenda 2030
Communication COM(2025) 848 final (19 Nov 2025) that frames EU action on consumer protection towards 2030. Soft law on sustainable consumption, digital fairness and enforcement.
OEKO-TEX
A system of certification standards managed by OEKO-TEX Service GmbH (Zurich) that verifies that textile products are free of substances harmful to human health. Edition 03.2025 in force.
PEFCR Apparel & FootwearPEFCR A&F
European sectoral rules for calculating the environmental footprint of clothing and footwear under the PEF method. Version 3.1 released on 25 June 2025 at the conclusion of the LIFE Supporting Studies PEF A&F project.
PPWR — Regulation (EU) 2025/40 on packaging and packaging wastePPWR
Regulation (EU) 2025/40, of 19 Dec 2024, on packaging and packaging waste. It harmonises recyclability, recycled content, labelling and EPR; it repeals Directive 94/62/EC. It applies to textile packaging.
REACHREACH
The European chemical control framework that regulates the registration, evaluation, authorisation and restriction of chemicals. Regulation (EC) 1907/2006 managed by the European Chemicals Agency (ECHA).
REACH Annex XIV authorisationAnnex XIV REACH
Prior administrative procedure under Articles 56-64 REACH to use substances from Annex XIV. Without individual authorisation from the Commission, the substance cannot be used in the EU market after its sunset date.
REACH Annex XVII — Restrictions on manufacture, placing on the market and useAnnex XVII REACH
Annex of the REACH Regulation with more than 70 entries of mandatory restrictions on the manufacture, placing on the market or use of hazardous substances in the EU market. Automatic application without individual authorisation.
Recognised excellent environmental performance — Recognised excellent environmental performance ECGT
A canonical condition of the ECGT Directive (EU) 2024/825 for using excellence environmental claims. It requires a recognised seal (EU Ecolabel) or a validated comparative study proving top-tier performance.
Reparability score — Reparability score
An indicator of a product's reparability provided for in the ESPR as an aspect regulable by sector-specific delegated acts. Textile application estimated for 2027.
Right to Repair Directive — Directive (EU) 2024/1799RtR Directive
Directive (EU) 2024/1799 of 13 June 2024 on common rules promoting the repair of goods. Grants the consumer the right to request post-sale repair, complementing the ESPR and the ECGT.
SA8000
An auditable international standard on workers’ rights and working conditions, managed by Social Accountability International (SAI). Fourth edition SA8000:2014 in force, certification by specific site.
SBM-3 — Material impacts, risks and opportunities and their interaction with strategy and business modelSBM-3
ESRS 2 disclosure requirement that connects the material impacts, risks and opportunities with the company's strategy, business model and value chain under CSRD.
SBTi — Science Based Targets initiative (science-based climate targets)
An international initiative that validates corporate GHG-reduction targets aligned with climate science (Paris Agreement, 1.5 degrees). A reference for ESRS E1 datapoints under CSRD.
SCIP databaseSCIP
A European database operated by ECHA where SVHC present in articles must be notified when placing them on the EU market. Operational since 5 January 2021 under Waste Framework Article 9.1.i.
Severity — Severity of impacts in ESRS double materiality
Magnitude of the adverse impact assessed by scale, scope and irremediable character of the harm. Codified in ESRS 1 §45 and EFRAG IG 1 as the central dimension of impact materiality.
SLCP — Social & Labor Convergence Program (industry social-compliance standard)SLCP
A multistakeholder initiative that operates the Converged Assessment Framework for social and labour assessment in textile factories, replacing redundant audits. It complements BSCI and SA8000.
SSbD — Safe and Sustainable by Design (Recommendation (EU) 2026/510)SSbD
Recommendation (EU) 2026/510 of 6 Mar 2026 on the assessment of «safe and sustainable by design» substances and materials. Methodological ex-ante soft-law, distinct from REACH/CLP (ex-post).
Stop-the-Clock — Directive (EU) 2025/794 deferring CSRD/CSDDD application datesStop-the-Clock
Directive (EU) 2025/794 deferring CSRD and CSDDD application dates for entities with first reporting in 2025-2026. In force from 17 Apr 2025. It does NOT amend the ESRS, only the dates.
Substances of Very High ConcernSVHC
A Substance of Very High Concern identified under Article 57 of REACH. It meets CMR 1A/1B, PBT, vPvB criteria or is a substance of equivalent concern. Listed in ECHA’s Candidate List.
Sustainability label — Sustainability label under the ECGT
A label, mark or seal that communicates the sustainability characteristics of a product to the consumer. Under the ECGT Directive (EU) 2024/825 it is only allowed if based on a verifiable certification scheme.
Sustainability statement — ESRS sustainability statement
Sustainability statement integrated into the management report under CSRD, carrying ESRS information, XBRL tagging and limited external assurance. It replaces the prior voluntary sustainability report.
SVHC Candidate ListCandidate List
Public list managed by ECHA of substances identified as SVHC under Article 59 REACH. Updated half-yearly in June and December. Over 250 substances in force in 2026.
Tier 1, Tier 2 and Tier 3
A textile-industry convention for categorising the levels of the supply chain by type of transformation: Tier 1 garment-making, Tier 2 fabric mills, Tier 3 spinning, Tier 4 raw material.
Tightly defined exemptions to the destruction ban (Del. Reg. (EU) 2026/177 + 2026/296)Derogaciones Art. 25.5 ESPR
A closed catalogue of circumstances in which destroying unsold Annex VII ESPR products remains lawful despite Art. 25. Given concrete shape by Del. Reg. (EU) 2026/177 and 2026/296.
UCPD — Directive 2005/29/EC on unfair commercial practices (parent Directive of the ECGT)UCPD
Directive 2005/29/EC of 11 May 2005 on unfair B2C commercial practices. The EU framework norm against misleading or aggressive practices and the parent Directive of the ECGT against greenwashing.
Value chain — The value chain in the European sustainability regulatory framework
The comprehensive scope of CSRD reporting, encompassing upstream, own operations and downstream, with a principle of proportionality based on influence. Codified in ESRS 1 §39-41.
Verifiable CredentialsW3C VC
Standard W3C format for expressing cryptographically verifiable, machine-readable and privacy-respecting credentials. The Verifiable Credentials Data Model 2.0 was published as a W3C Recommendation in 2024.
Voluntary Sustainability Reporting Standard for non-listed SMEsVSME
A simplified voluntary sustainability reporting standard for non-listed SMEs. European Commission Recommendation C(2025)4984 of 30 July 2025.
Water Efficiency First principle — Recommendation (EU) 2025/1179
EU principle adopted by Recommendation (EU) 2025/1179 of 4 June 2025, which prioritises water efficiency before exploiting additional resources. The water-related counterpart of Energy Efficiency First.
ZDHC MRSL — Manufacturing Restricted Substances List (wet-processing chemical restrictions list)
A private closed list of chemical substances prohibited in textile wet processing, administered by the ZDHC Foundation (v3.1). Unlike the SVHC (final product), the MRSL regulates the production process.