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Published: 21 April 2025

Recently, The European Union reviewed some of the major points of the Green deal. Waiting for both the European Parliament and Council to approve those changes, brands and suppliers are still working on collecting data to adapt to the new reporting vision. What are the typical elements to manage CSRD/CSDDDin 2025? And how to still work on double materiality waiting for validation of the regulation adaptation?

If you want to be well positioned in 2025, you should start reviewing structures, data processes and responsibilities today - and adapt them to future requirements. From 30 NOV. - 02 DEC. at ISPO 2025 in Munich, you will find out how to make your brand fit for a sustainable future while complying with legal requirements. Get practical insights and learn from experts how to position your company sustainably.

Directly to the contents:

• Make the first move
• ERP – real time collaborative tool
• SRM and supplier relationship
• Traceability as the holistic graal
• Key data compliance to CSRD & CSDD
• SME’s second chance to start
• Double skills analysis
• The most important takeaways at a glance

MAKE THE FIRST MOVE

To effectively manage an omnibus data organisation, the following key data points and considerations are essential: no need to start over but to capitalize on all the work already done. Although we must wait for The European Coucncil & Parliament to approve or to modify it, This is the time to adapt and to rethink data management.  There are also other ways to adapt and to rethink processes by moving a little thing around. This is what Tim Brown did when he decided to leave the CEO position of All birds™ to focus on his new job of Chief Innovation Officer. We might also suppose that as a good leader, he wanted to work on a lack of understanding to go further and to anticipate next steps. 

We ran the business through the first seven years as co CEOs and, and then now I’m, Chief Innovation Officer, focused on, looking a little bit further or trying to look a little further ahead, about the future of what we create and, and having a great deal of fun doing it. - Tim Brown , Cofounder & Chief Innovation Officer at All birds ™

The first move and the little thing to move around first, if not already started, is to  structure and to digitalize the supply chain data management with the appropriate IA’s tools and training the key people in your company.

ERP - REAL TIME COLLABORATIVE TOOL

An ERP (Enterprise Resource Planning) is a real time collaborative tool used to gather,  manage and analyse information related to purchasing, supplier, leadtime, deliveries, logistics, sales … In the luxury industry, a lot of ERP are available. Among them, Trimit, World Fashion Exchange,  ZE DONK, they are managing both production & customers data from planning, fabrics management, product development, PIM (Product Information Management) PLM (product life management), costing to showroom management. They can be linked to the WMS (Warehouse Management System) for the stock allocation & to all sales customer contacts. As a brand you can for instance understand what are the best sellers in terms of fabrics and factory MOQ reach. The role of this tool is to support 360 degrees vision to improve intern performance and operational efficiency in production and stock management. It will support a less waist and decrease range strategy which are key points of DMA (Double Materiality Analysis) requested by the CSRD regulation. By the way, in France there is a dedicated grant to ERP available  from June 2025. Key criteria to choose an ERP are to be discussed with the key role people. For instance, raw material managment, multi currency capacity management and included reporting. Even if the landmarks of those softwares can seem hazy, there is a real logic and strategy to design choosing key systems to adapt. A seamless system reduces the error margins and is flexible to adapt the company size. Also, it shows potential investors how the brand is built. Then, as we know, the only way to achieve a strong data collection and to be internally organized is to get the best of the supplier relationship, including reverse supply chain. In 2025, according to SAAS Launch R:

66% of apparel companies are increasing tech investments to improve operational efficiency and can reduce operational costs by up to 23%.

SRM AND SUPPLIER RELATIONSHIP

A SRM is a Supplier Relationship Management tool. It brings digital, centralized and synchronized information concerning all supplying activities. At a supplier level, it helps to better understand the production, lead time and to better communicate with them during the production time. The main information that the SRM is able to deal with are the supplier information, transaction information and strategic partnership information. According to E-SMI SRM supplier, key suppliers data are as percentage of orders delivered on time, average production lead times, percentage of change requests and all compliance systems dats…Therefore, it helps in developing a good supplier relationship and in knowing the impacts a brand can have on. Especially for the supplier onboarding & qualification or risk management. 

Beyond their role in reporting, this data constitutes key indicators for managing procurement. Their collection and analysis should be seen as a strategic opportunity, enabling optimized control of the value chain and strengthening the competitiveness of companies. - Pantxika Ospital, E-SMI consultant &  traceability & transparency PHD

TRACEABILITY AS THE HOLISTIC GRAAL

Although the full scope of the omnibus is not yet fully known.The initial information we have today,  is that the quantitative data will likely persist. In addition, some raw material costs are already spiraling out of control due to environmental issues.This is a major economic sustainability issue for both companies and the financial sector that deserve strong & reliable traceability data in order to work on risk analysis. According to Valerie Tiersen, CEO & founder of Green score capital, a traceability SAAS mapping tool: $3 trillion is the loss in global GDP within 10 years if measures to protect biodiversity and ecosystems are not implemented, and this figure is likely an underestimate (World Bank 2021). Moreover: 75% of business loans granted in Europe are made to companies that rely heavily on the proper functioning of biodiversity (United Nations Finance Initiative). Green score capital approach is based on the five pressures exerted on biodiversity in order to provide a holistic view of environmental impacts in a geospatial manner using satellite data. The  goal is to map the environmental risks affecting supply chains and production sites, risks that are leading to increasingly significant financial impacts on companies operating accounts.

This scientific framework serves as the basis for the new standards; even if these are reduced in the future, this will have only a marginal impact on the reports we provide. The  goal is to map the environmental risks affecting supply chains and production sites, risks that are leading to increasingly significant financial impacts on companie’s operating accounts. - Valerie Tiersen Ceo & founder of Green score capital

Not forgetting that a lack of transparency is a kind of communication that might be misinterpreted by the customs and the customers. At the end, traceability from fiber to end of life is a new norm which includes fabric composition, component details and all supply data until the recycling contributors.

KEY DATA COMPLIANCE TO CSRD & CSDD

In order to create a focus on key data, set up data families : Environnemental, supply chain due diligence, gouvernance stake, business model alignment or redirection. And then work on causes, process and consequences with an improvement target for each of them.

CSRD

 Greenhouse Gas Emissions

• Scope 1, 2, and 3 emissions
• Carbon footprint of products and operations from raw material to end of life

Resource Usage

• Water consumption and pollution levels
• Energy usage throughout the supply chain

Materials Information

• Origin of materials used in production
• Percentage and type of recycled content
• Environmental impact of each material
• Synthetics microparticles releases 
• Material & design ecoconception rates 

Supply Chain Traceability

• Detailed production line information from raw materials to manufacturing
• Supplier compliance with environmental and social standards
• ISO’s compliance 
• Reverse supply chain opportunities

Sustainability Targets and improvement 

• Biodiversity targets for environmental improvement
• Baseline measurements and progress reports

CSDDD

As Emilie Carasso, director of sustainability and policy at the European company 2B Policy,  recently shared:

As the CSDDD framework evolves, companies may question whether their early efforts were in vain. However, the recent omnibus changes have not altered the key social adverse impacts that must be addressed—such as child labour, forced labour, discrimination, occupational health and safety, trade union rights, and fair wages. Addressing issues like workplace injuries, inadequate wages, and the right to collective bargaining remains essential, particularly for companies operating in complex supply chains.

Due Diligence Information

• Identified actual or potential adverse environmental and human rights impacts
• Risk mitigation measures implemented
• Action plans and timelines for addressing identified risks (office work,  production, retails, competitions ) 

Gouvernance risk’s stake

• Grievance mechanisms for workers and stakeholders
• Records of issues raised and resolutions

Business Model Alignment

• Strategies to align with the 1.5°C target of the Paris Agreement.
• At large regenerative solutions for innovation stage
• At large circularity opportunities to reduce waste 
• Benchmark range of product & service changes 

By prioritising transparency, risk assessments, and strong compliance mechanisms, businesses can not only meet upcoming regulatory requirements but also build long-term resilience and reinforce responsible business practices. - Emilie Carasso, director of sustainability and policy at the European company 2B Policy

SME’S SECOND CHANCE TO START

The very happy news is about VSME (Voluntary Sustainability Reporting Standard for non-listed SME. Indeed, SME’s have the chance to be able to get ready with reporting. To Noel Bauza CEO of ZEI, a ESG data specialist platform, by regulation or by market all companies are concerned by ESG’s data. In a two years time, all ESG’s data could be accessible on open source. So if a company is not publishing its report, banks, insurance and a more painful market might detach itself from the brand. So for the SME’s that haven’t yet initiated ESG & CSR’s policies. Start small but start by writing a CSR road map, gathering info through a supplier mapping, carbon footprint for instance.

DOUBLE SKILLS ANALYSIS

Human resource wise, skill in understanding, practicing or anticipating audit & compliance are strong assets. Collaborating with the appropriate consultant, federation and professionals are making market differences to have a head start on the market. Training intern resources to achieve double competencies can really be an added value to gather & to translate the collecting data and gap analysis.

At ISPO 2025 from 30 NOV. - 02. DEC. in Munich, you will gain practical insights into how to prepare your brand for the new sustainability requirements of the CSRD and CSDDD. Find out how ERP and SRM systems can help you create transparency in your supply chain and implement your sustainability goals. Take the opportunity to exchange ideas with experts and transform your company sustainably.

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Published: 10 April 2025

At the end of January 2025, the European Union and Stéphane Séjourné, Executive Vice-President of the European Commission responsible for Prosperity and Industrial Strategy, announced an imminent review of corporate reporting obligations.

The details of this reform were unveiled on February 26, 2025 in Brussels, as part of a wide-ranging "omnibus" legislative directive designed to simplify the regulatory constraints on European companies. Here are the main points & changes to bear in mind as a company in the outdoor sports industry.

Directly to content :

• European Green Pact Update 2025
• Navigating Sustainability: a major challenge for fashion brands in 2025
• Reduced reporting obligations
• Changes for CSRD & CS3D
• Impacts on the textile and action sports industry
• SMEs and reporting
• Concerns and challenges
• Timetable & outlook
• Green Deal 2025: The main changes at a glance

European Green Pact Update 2025

The Omnibus Directive, adopted by the European Commission, brings significant changes to several existing regulations, notably the CSRD (Corporate Sustainability Reporting Directive) and the CSDD (Corporate Sustainability Due Diligence Directive). However, double materiality remains, reporting thresholds and frequencies evolve, and essential quantitative indicators are retained. With these changes, only 20% of European companies are concerned.

It is based on the principle that large companies have :

• a greater impact on society and the environment
• A greater capacity to collect and analyze complex data
• Greater influence over their value chains

This redesign aims to optimize the effectiveness of CSRD by targeting the players most likely to positively influence large-scale sustainability practices.

We are taking concrete steps to cut red tape and make EU rules more accessible and effective for citizens and businesses. The package of measures presented today is the first step in our considerable simplification efforts in all areas of legislation...

Stéphane Séjourné, Executive Vice-President for Prosperity and Industrial Strategy

Navigating Sustainability: a major challenge for fashion brands in 2025

Reduced reporting obligations

To date, and if the European Parliament and Council approve the directive, here are the changes planned:

• The threshold for application of the Directive on Corporate Sustainability Reporting (CSRD) has been raised to 1,000 employees (previously 250) and sales of 50 million euros or a balance sheet of 25 million euros.
• Other companies still have the option of voluntary reporting.
• The volume of data to be reported has been reduced, with the aim of simplifying procedures for companies. The estimated reduction in the administrative burden is around 25% for large companies, and around 35% for SMEs wishing to report voluntarily.
• The entry into force of the obligations is delayed by one year to July 26, 2028.
• Compliance processes and communication with the authorities will be facilitated, notably through greater use of digital tools. In addition, the reporting templates to be used will be reduced by around 70%.

Monitoring - How to track circular supply chains

Changes for CSRD & CS3D

Main changes to the CSRD:

• Postponement of entry into force: The application of reporting obligations is postponed by two years, until 2028.
• A significant reduction in the volume of data to be reported under the European Sustainability Reporting Standards (ESRS). This simplification is characterized by a significant reduction in narrative and semi-narrative indicators, in order to focus on quantitative indicators.
• Removal of sector-specific reporting standards, reduction of mandatory data for certain standards & a focus on quantitative data and key metrics. This is not unanimously supported in the textile sector, as it makes certain key points unclear, particularly in the area of sourcing.
• The focus on quantified and verifiable data is preferred to declarations of actions to be taken to reduce negative impacts. We mustn't underestimate the areas for improvement, as this will enable us to stay one step ahead of the competition and scale them up.

The changes introduce limitations on the information that the companies concerned can request from their SME suppliers... the textile and clothing sector would have been the preferred one for the development of sectoral standards, being a high-risk sector. However, this is highly unlikely.

Natalia Yerashevich, Head of Transparency and Supply Chain at Ohana Public Affair

Main changes to CS3D & due diligence:

• Due diligence obligations now focus solely on direct suppliers (rank 1), and not on the entire value chain. It is therefore limited to the company's direct suppliers, barring exceptions and cases of proven risk.
• The European civil liability of companies for breaches of their duty of care obligations has been abolished, as have the associated financial penalties.
• Audits and reporting obligations will be required every 5 years, rather than annually, to ensure compliance with these requirements.

The postponement follows concerns expressed by various stakeholders, including member states such as Germany and Italy, that the original timetable imposed excessive administrative burdens on companies.

Sustainable transformation: the sports and outdoor industry needs to improve on these points

Impacts on the textile and action sports industry

The simplification of regulations could facilitate innovation in sustainable materials, a key area for the outdoor industry. However, the industry must remain vigilant and watch out for forthcoming decrees as sector-specific standards are abolished. Outdoor brands may have to justify their environmental claims more rigorously, which could stimulate the adoption of truly sustainable practices. With regard to CS3D, by definition, a commitment restricted to rank 1 could lead to reduced transparency in supply chains. And could slow down efforts to improve production conditions in countries like Bangladesh, Vietnam and India, for example. Whereas potential scandals & bad publicity don't slow down when problems arise.

On the other hand, as part of the omnibus directive's "New Deal for Consumers" initiative, outdoor companies will have to review their pricing processes to comply with the new restrictions on price manipulation. For example, they will have to ensure that advertised discounts are based on reference prices that have been stable for at least a month. The increased transparency demanded on online marketplaces will oblige outdoor brands to provide more detailed information on their products and services.

Sustainable development on the move: why companies need to change their mindset by 2025

SMEs and reporting

To date, with the omnibus directive, SMEs are no longer concerned by the CSRD. Thanks to the introduction of a voluntary standard VSME (Voluntary reporting standard for SMEs) for companies not concerned by the CSRD, there remains the possibility of anticipating future regulations by structuring their management of quantitative indicators. If they fail to prepare for these new requirements, they could potentially lose major customers. On the other hand, the EU is pushing for the digital transformation of SMEs, which can represent a significant initial investment in time and resources; this change in the law enables a smoother adaptation to these challenges. To sum up:

• VSME is much "lighter" in terms of methodology and publication requirements than CSRD's ESRS standards.
• Structure: VSME is divided into two modules (basic and complete) with a total of 20 disclosure requirements, whereas the complete CSRD comprises around 700 indicators.
• Materiality analysis: VSME does not include double materiality analysis, unlike CSRD.
• VSME helps to meet the sustainability demands of business partners, and can facilitate access to responsible financing.
• Enhanced brand image: Adopting VSME can boost stakeholder confidence and attract customers who value eco-responsible practices..
• Commitment to the low-carbon transition: VSME can contribute to European climate objectives.

According to Natalia Yerashevich, Head of Transparency and Supply Chain at Ohana Public Affair :

If the European Commission's proposal published on February 26, 2025 becomes the final text, many listed mid-sized companies and SMEs will no longer have CSRD reporting obligations. They will still be able to report using voluntary reporting standards. For large European and non-European companies, the scope of reporting will be considerably reduced.

The future of EU-compliant sustainable supply chain management - everything you need to know

Concerns and challenges

CSR and ESG professionals have a number of concerns regarding the omnibus directive:

• Weakening of environmental and social standards: the simplification project could lead to a weakening of the environmental standards voted in with the European Green Deal.
• Legal uncertainty: the planned revision of the CSRD raises questions about the concrete changes and their date of entry into force, creating a period of uncertainty for companies.

To balance its credible commitment to sustainability, outdoor brands can adopt the following strategies:

• Physical sustainability: invest in eco-design and repairability of products to reduce environmental impact while meeting consumer expectations.
• Circular economy: Implement repair and resale initiatives to extend product life cycles, like Arc'teryx™, Rip Curl™, Vaude™ to others.
• Transparent communication with proof: Establish clear and consistent communication on sustainability efforts to build consumer trust. Paying attention to the diktat of "responsible" product performance, which is difficult to uphold, will be heavily scrutinized by fraud control.
• Certification and partnerships: Collaborate with recognized environmental organizations and obtain certification labels to validate sustainability commitments.
• Holistic approach: Integrate sustainability at every stage of the process, from design to distribution, to guarantee long-term growth while meeting climate challenges.

To repair or not to repair? It's not a question (anymore)

Timetable & outlook

This announcement is part of a wider drive by the Commission to rebalance sustainability requirements with the competitiveness needs of businesses. While maintaining the European Union's climate objectives. Regulatory change could encourage a deeper transformation towards truly sustainable business practices and products in the outdoor sector.

EU companies will benefit from streamlined rules on sustainable finance disclosure, sustainability due diligence and taxonomy.

Ursula von der Leyen, President of the European Commission

According to Natalia Yerashevich, Head of Transparency and Supply Chain at the law firm Ohana Public Affair the Commission's proposal has been published, it now has to be examined by the Parliament and the Council. They can either reject it or introduce their own amendments to the text, which will be negotiated between them. This will happen over the next few months."

 As of April 3, 2025, the European Parliament has adopted the postponement of the dates as previously mentioned.

The very positive side remains the possibility of a shift from strict regulation to more voluntary commitments to sustainability. And that the non-mandatory aspect will add even more value to the commitments, while leaving the way open for a timetable more suited to smaller structures.

Sustainability and innovation will also be at the heart of ISPO 2025 in Munich, from NOV. 30 to DEC. 02, 2025. Brands will discover how to assume their responsibility towards the environment while complying with new legal requirements to secure their market position. Be there!

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Published: 02 April 2025

73% less - that's how much global wildlife populations have declined in just 50 years (1970-2020). A figure that terrifies - and drives Dan Yates every day. As President of EOCA, the European Outdoor Conservation Association, an industry-wide network for the protection of our natural world, he is committed to preserving wild habitats. At ISPO 2024, we spoke to Dan about what this dramatic loss of biodiversity means for us as an industry - and what we can do together to counteract it.

More exciting discussions about climate protection from 30 NOV. - 2. DEC. 2025 at ISPO 2025 - don't miss it!

Directly to the interview questions

• Biodiversity Loss Impacts Everything
• How Brands Can Get Involved in EOCA
• Conclusion: Taking Responsibility - Together For More Biodiversity

ISPO.com: Dan, could you start by telling us a bit about what EOCA is and your role?

Dan Yates: Certainly. EOCA is a membership organization for the outdoor industry. We collect membership fees on a sliding scale based on company turnover. This includes both large and small members, and we use these funds to invest in major restoration projects for biodiversity and wild places. This not only offsets the impact of the outdoor industry but also emphasizes the importance of preserving these areas for the industry's future.

Could you tell us a little bit about your background and how you got involved with EOCA?

My journey to the outdoor industry is quite non-traditional. I started as a whitewater kayaker and was professionally trained as an optometrist. Over time, I witnessed the destruction of natural habitats, particularly rivers, which led me to transition into environmental activism. I’ve worked with NGOs on river protection and was involved with Protect Our Winters Europe before stepping in as the Executive Director at EOCA, where I aim to drive significant changes needed by the industry.

Biodiversity Loss Impacts Everything

Could you explain why the biodiversity loss is such a critical issue?

Biodiversity underpins the entirety of our natural world. In the past 50 years, we've seen dramatic losses in wildlife populations—up to 80% in some cases. This loss impacts not just the natural beauty and resources we rely on, such as clean water and air, but also the raw materials needed for our products and the mental health of our communities. Without a concerted effort to protect nature alongside fighting climate change, these natural systems and resources essential for life and industry could collapse.

That's quite alarming. What actions can we take to combat this biodiversity crisis?

The primary drivers include land-use changes, direct exploitation of resources, climate change, not thinking about sustainability, pollution, and the introduction of invasive species. Tackling these requires a multifaceted approach, including protecting existing natural habitats, restoring damaged ones, and reducing our carbon footprint and pollution levels. Brands and consumers need to be aware of their impact and actively participate in conservation efforts.

How Brands Can Get Involved in EOCA

For brands interested in partnering with EOCA, what are the ways they can get involved?

Brands, not just from the sports industry,  can engage with EOCA at several levels. Initially, they can join as members, contributing to our conservation grants and advocacy efforts. We also offer a deeper engagement where brands can sponsor specific projects, connecting directly with conservation activities that resonate with their values and customers. This allows for impactful storytelling and deeper consumer and employee engagement.

Your cost to join as a brand is linked to your European turnover. We pool that money and use it for our core conservation grant or environmental grant projects. We've just opened our environmental granting, and right now, we have 230 applications from around the world. We'll make a shortlist of 10 to 20 of the most appropriate, and then our membership will vote on which ones they want to fund. We also do a public vote for consumers to choose.

What message would you like to share with our listeners, particularly those looking to maintain positivity in the face of such environmental challenges?

The key is resilience. As outdoor enthusiasts, we understand the effort required to overcome challenges, whether climbing a mountain or completing a long bike ride. This same resilience can inspire us to protect the places we love. Engaging with nature not only helps conserve it but also connects us to the planet in a meaningful way, fostering well-being and community.

Thank you, Dan, for sharing these insights.

Thank you for having me, Claudia.

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Published: 01 April 2025

At ISPO 2024, Matthias Czerny, chemicals assessment expert at the bluesign ACADEMY, provided insights into current regulations, future requirements and four concrete strategies that companies can use to phase out PFAS.

PFAS - perfluorinated and polyfluorinated alkyl substances - are a large group of man-made chemicals. They have long been used in the textile industry because they have a water, dirt and grease repellent effect. Today we know that Many of these substances are barely degradable, accumulate in the environment and are suspected of being harmful to health.

With a view to further legal developments, the discussion will also be continued from 30 NOV. - 02. DEC. at ISPO 2025 .

PFAS phase-out: strategies and challenges

The long-term effects of PFAS have not yet been fully researched. But one thing is clear: precautionary measures are necessary. There is great uncertainty on the market - the industry faces the challenge of finding safe alternatives. This is where the Bluesign ACADEMY provides support with advice and strategies for a successful PFAS phase-out.

A crucial step is understanding your own supply chain. In order to create transparency at the end, you have to start at the beginning. If you know exactly where your materials come from and which chemicals are used, you can save on testing costs and develop a targeted testing strategy. This requires both a thorough examination of the supply chain and regular testing.

Phasing out PFAS is feasible - but it requires a clear plan, transparency in the supply chain and cooperation at all levels.

But knowledge alone is not enough. Communication, cooperation and transparency are essential. Bluesign ACADEMY has been using input stream management for almost 25 years. The goal: to prevent PFAS from entering the supply chain in the first place. Based on this principle, the Bluesign ACADEMY has developed concrete measures:

• Use of the Bluesign databases
• Communication with the supply chain
• Collecting information from chemical suppliers
• PFAS-free sites