Amsterdam, Hong Kong, Oakland (CA) — August 14, 2024: Cascale, formerly the Sustainable Apparel Coalition, has published a white paper that details how the organization’s Higg Brand & Retail Module (BRM) can help companies meet their regulatory reporting obligations under European Union (EU) law. The paper, titled “How the Higg BRM Supports CSRD Reporting Obligations,” speaks specifically to how the tool is continually evolving to support companies in meeting their regulatory reporting requirements under the EU’s Corporate Sustainability Reporting Directive (CSRD).

In the face of today’s challenging and ever-changing legislative landscape, brands and retailers require reliable tools to support them in meeting compliance requirements. The Higg BRM is the leading framework specific to the textile, apparel, and footwear industry designed for brands and retailers to evaluate, assess, and improve Environmental, Social, and Governance (ESG) performance. The tool assesses 11 critical impact areas along global value chains to foster a holistic approach to sustainability, and is exclusively available on Worldly, the most comprehensive sustainability data and insights platform.

“Through continuous evolution and updates, the Higg BRM empowers organizations to not only meet relevant regulatory requirements, but to forge ahead with impactful, data-driven sustainability strategies,” said Maravillas Rodriguez Zarco, senior director, Higg Index strategy & operations at Cascale. “The Higg BRM plays a pivotal role for companies who are navigating this complex regulatory landscape.”

Higg BRM Alignment 

The Higg BRM has evolved to assist brands and retailers in fulfilling reporting obligations, while also supporting companies in the development of consistent corporate sustainability strategies to streamline efforts and reduce redundancy across sustainability initiatives. Beginning in 2024, Cascale conducted a thorough analysis of the European Sustainability Reporting Standards (ESRS), which provides specific guidance on how companies should report on sustainability. Cascale mapped how the standards align with the Higg BRM, offering a clear pathway for organizations aiming to comply with ESRS. As detailed in the white paper, there is a 65 percent content overlap between the ESRS and the Higg BRM.

While the Higg BRM aligns broadly with ESRS on sustainability topics, it also delves deeper into issues that are specific to the textile, apparel, and footwear sector. This focus on sector-specific material issues ensures Higg BRM users can expect a comprehensive tool that not only meets general reporting requirements but also emphasizes the nuances and priorities unique to the industry.

Cascale is currently hosting an ongoing webinar series titled “Navigating Legislation & the Higg Index,” which highlights how the Higg Index tools serve as a valuable resource and can offer specific guidance on reporting requirements. The most recent webinar, co-hosted by Cascale and Worldly, provided an in-depth discussion on how the Higg BRM intersects with key pieces of legislation at the EU level, such as the CSRD.

Cascale is committed to continuously evolving, updating, and refining the Higg Index to meet the needs of its members, Higg Index users, and the industry. In collaboration with Worldly, the Higg BRM will be further refined to enhance alignment with the CSRD and other relevant regulations. By identifying and bridging gaps, the Higg BRM continues to support stakeholders in achieving a more structured and transparent approach to sustainability reporting.

About CSRD

The CSRD represents a significant leap forward in the corporate reporting landscape within the European Union. It is a directive that requires transposition into the national law of all 27 EU Member States, establishing its requirements as legally binding for companies within its scope. The goal of the CSRD is to enhance the scope and quality of sustainability reporting across the EU, ensuring that sustainability disclosures are more consistent, comparable, and reliable for stakeholders to make informed decisions.

To achieve this, the CSRD mandates the development of the European Sustainability Reporting Standards (ESRS). Designed by the European Financial Reporting Advisory Group (EFRAG), the ESRS provides specific guidance on how companies should report on sustainability. These standards require companies to provide detailed disclosures encompassing qualitative and quantitative information across a range of sustainability topics, such as climate change, environmental protection, social rights, and employee matters.

About Cascale 

Cascale is the global nonprofit alliance empowering collaboration to drive equitable and restorative business practices in the consumer goods industry. Formerly known as the Sustainable Apparel Coalition, Cascale owns and develops the Higg Index, which is exclusively available on Worldly, the most comprehensive sustainability data and insights platform. Cascale unites over 300 retailers, brands, manufacturers, governments, academics, and NGO/nonprofit affiliates around the globe through one singular vision: To catalyze impact at scale and give back more than we take to the planet and its people.

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