Opportunities & challenges in EU due diligence policy implementation for the textile sector
摘要
The introduction of the Corporate Sustainability Due Diligence Directive (CS3D) marks a milestone in the European Union’s approach to responsible business conduct, particularly within the textile sector. The Directive seeks to harmonise human rights and environmental due diligence practices across EU Member States, transforming voluntary expectations into enforceable legal obligations. By integrating these into corporate strategies, CS3D aims to level competition, enhance supply chain transparency, and foster sustainable practices. However, challenges arise in market fragmentation, in supply chain traceability, and in engaging diverse stakeholders. This paper explores the CS3D’s impact on the textile sector and its implications for EU and global companies.