Cascale Brings Global Environmental Policy Insights to Yale

  • Academia

Howard Kwong, senior manager, public affairs, APAC, gave graduate students an insider look at global policy advocacy, APAC supply chain realities and takeaways from Cascale’s 2026 Annual Meeting.

Cascale's Howard Kwong instructs students at the Yale School of the Environment
October 13, 2026

Howard Kwong, senior manager, public affairs, APAC, at Cascale, joined graduate students at the Yale School of the Environment (YSE) on Oct. 6 for a guest lecture.

About 25 students attended the session, part of the “Transforming Global Value Chains for Sustainability: The Case of Fashion and Textiles” course. Michelle Gabriel, resident fellow at the Yale Center for Business and the Environment, teaches the course.

The lecture builds on Cascale and Worldly’s recently announced collaboration on  the YSE course, which brings the Higg Index and industry insights into the classroom.

From Theory to Practice

Kwong’s presentation grounded sustainability frameworks in the commercial and regulatory realities of global supply chains. He walked students through Cascale’s policy framework, which spans global policy intelligence, capacity building and advocacy with industry associations, stakeholders, and policymakers.

Ahead of class, students received several Cascale public affairs reports as pre-reads. These included the Cascale APAC Policy Priorities Paper; The New Trade Landscape: What Global Trade Fragmentation Means for Consumer Goods Supply Chains  policy deep dive, and the 2026 Global Due Diligence and Sustainability Reporting Legislation Report.

Drawing on those findings, Kwong explored the gaps between corporate boardrooms, factory floors and global regulators. Discussion covered C-suite trade-offs, regulatory fragmentation across the EU, U.S. and APAC, and climate and labor vulnerabilities at the factory level.

He also brought the central question of Cascale’s 2026 Annual Meeting in Athens into the classroom: Who pays, who profits and what actually changes? Sharing lessons from site visits, Cascale Forums and Annual Meetings, Kwong urged students to look past basic compliance. Instead, he encouraged them to consider how capital, incentives and risk-sharing can be aligned across the value chain.

From Ego-System to Ecosystem

Kwong closed by encouraging students to adopt an “ecosystem” mindset, moving away from isolated “ego-system” solutions toward pre-competitive collaboration. Lasting supply chain resilience, he said, depends on shared data, harmonized standards and collective action.

Students shared how approachable and generous the conversation felt. “I’m genuinely interested in the work Cascale is doing, and hoping to work in supply chain related management,” one student said after class.

For more about Cascale’s policy work and additional member benefits, explore Cascale membership.

Policy Deep Dive: The New Trade Landscape: What Global Trade Fragmentation Means for Consumer Goods Supply Chains

As trade fragmentation, tariffs, and diverging regulations reshape global supply chains, this deep dive examines what the shift means for sourcing, compliance, and sustainability — and makes the case that resilience and sustainability increasingly depend on the same capabilities. Written for leaders across sourcing, sustainability, public affairs, and the C-suite.

September 14, 2026

How Do Consumer Goods Companies Prepare for Evolving EU Sustainability Regulations?

  • Policy and Legislation

Cascale, Policy Hub, and SLCP’s recent policy briefing call offered clarity on incoming EU sustainability policy.

Brussels, Belgium. European Parliament offices and European flags.
Headshot of Gabriele Ballero
Gabriele Ballero
September 03, 2026

Based in Brussels, I have seen firsthand how European policy discussions move from technical debates to practical considerations for global companies, supply chains, and the people working across them, often well beyond Europe’s borders.

Today, EU sustainability policy continues to evolve across reporting, product requirements, circularity, human rights, and supply chain due diligence. One thing is certain: it’s a complex planning environment for consumer goods companies. Different policy files may move through different timelines, but many point toward a shared expectation: companies need stronger systems, better data, and clearer internal coordination to understand and respond to sustainability risks and impacts.

This was the focus of Cascale’s July EU Policy Briefing for Cascale Members, where we convened Corporate and Affiliate Members with experts from Cascale, the Social & Labor Convergence Program (SLCP), and Policy Hub to discuss what companies should be watching and preparing for next.

The Policy Landscape Is Increasingly Connected 

The EU policy agenda continues to shape expectations across many parts of business. Reporting developments, including the Corporate Sustainability Reporting Directive (CSRD), the European Sustainability Reporting Standards (ESRS),  the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSMEs), and the Omnibus I package, are influencing how companies understand and communicate sustainability performance. The Ecodesign for Sustainable Products Regulation (ESPR) and related product sustainability developments, such as the Digital Product Passport (DPP), point toward more structured product-level sustainability information. Human rights and due diligence developments, including the EU Forced Labor Regulation and the Corporate Sustainability Due Diligence Directive (CSDDD), reinforce the need for credible supply chain visibility and risk management. Circularity and consumer information measures, including the Circular Economy Act, Waste Framework Directive, national EPR developments, and the Empowering Consumers for the Green Transition Directive, are shaping expectations around product responsibility and claims.

Taken together, these developments show that sustainability policy is increasingly connected to how companies collect data, design products, engage suppliers, assess risk, and communicate progress.

For many companies, this means the internal response cannot sit with one team alone, as I noted in my previous blog piece. Reporting requirements may involve sustainability, finance, legal, and data teams. Product sustainability policy may require input from design, sourcing, product development, and technical teams. Due diligence and forced labor expectations may require closer coordination across human rights, compliance, sourcing, and supplier engagement functions. Circularity and consumer information requirements may also involve marketing, public affairs, and legal teams.

The companies best positioned to respond will be those that can translate policy developments into coordinated internal action.

Readiness Matters While Details Continue to Evolve

EU policy discussions are dynamic. Some requirements may be revised, clarified, delayed, or implemented in phases. That uncertainty can make planning difficult, especially for companies operating across multiple markets and complex value chains.

Still, waiting for every detail to be finalized can create its own risks. Many of the capabilities that support policy readiness are useful across multiple regulatory pathways. Reliable data, clear governance, value chain visibility, and supplier engagement will remain important even as specific timelines or technical requirements shift.

Readiness does not require companies to predict every final outcome. It requires building systems that can adapt as expectations become clearer.

For consumer goods companies, that preparation is especially important because EU policy developments can influence global supply chains, including manufacturers and suppliers outside Europe. New reporting, product, due diligence, and circularity expectations may lead to new information requests, stronger documentation needs, and closer engagement between brands, retailers, manufacturers, and other value chain partners.

A credible approach to readiness should account for those practical realities. Companies need to understand what information they may need, where that information will come from, how it will be used, and how to engage suppliers in ways that support better outcomes rather than simply shifting administrative burdens down the value chain.

Why Interpretation and Convening Matter

A crowded policy landscape can be difficult to navigate alone. Companies need timely information, but information alone is rarely enough. They also need opportunities to understand what developments may mean in practice, where uncertainty remains, and how peers and partners are thinking about similar challenges.

That is where our member engagement plays an important role.

For Cascale Corporate and Affiliate members, policy briefings provide access to expert interpretation, practical discussion, and direct Q&A with policy and subject-matter experts. They also create space to connect policy developments to the realities of operating across global value chains — from data and tools to supplier engagement, internal planning, and collective action.

This kind of engagement supports Cascale’s broader work across climate and decent work. As policy expectations evolve, Corporate and Affiliate members need to understand how emerging requirements connect to the systems and partnerships that support credible sustainability action.

Feedback from the recent webinar highlighted the value of helping Corporate and Affiliate members connect developments across different policy files and understand practical implications for their business operations.

As the EU policy landscape will continue to evolve, Cascale will continue supporting Corporate and Affiliate members through timely policy updates, expert engagement, and spaces for collective discussion — helping companies navigate uncertainty with greater clarity and confidence. By attending briefing calls, Cascale Corporate and Affiliate members help identify what to watch, where to focus attention, and how to prepare more effectively.

Continue the Conversation

Cascale Corporate and Affiliate Members: Watch the recording of the EU Policy Briefing and continue the conversation in the Policy & Public Affairs Knowledge Hub on Cascale Connect.

Interested in Cascale membership? Learn how Cascale helps Corporate and Affiliate members stay ahead of regulatory developments through policy insights, practical guidance, stakeholder engagement, and coordinated advocacy that helps bring member perspectives into relevant policy discussions.

This article is for general informational purposes only and should not be considered legal, compliance, or professional advice.

EU Policy Shifts Put Readiness in Focus

  • EU Green Claims
  • Legislation and Policy

Cascale webinar convened members, with SLCP and Policy Hub, on impacts of EU policy shifts to consumer goods supply chains

EU policy room
July 21, 2026

Sustainability policy in the European Union continues to evolve across reporting, product requirements, circularity, human rights, and supply chain due diligence. For companies in the consumer goods industry, these developments can influence internal planning, data needs, supplier engagement, and cross-functional coordination. To help members make sense of the evolving policy landscape, Cascale hosted the EU Policy Briefing for Cascale Members earlier this week.

Key Takeaways

  • EU sustainability policy continues to evolve across reporting, product sustainability, circularity, human rights, and due diligence.
  • Companies may need to monitor how different policy areas intersect, rather than treating each regulation or directive in isolation.
  • Stronger data, internal coordination, and value chain visibility can help organizations prepare as policy timelines and requirements continue to develop.
  • Cascale Corporate and Affiliate Members gained access to expert interpretation, practical considerations, and live Q&A through a member-only EU policy briefing.
  • The recording, slides, and continued discussion are available to Cascale Corporate and Affiliate Members on Cascale Connect.

The member-only session brought together experts from Cascale, the Social & Labor Convergence Program (SLCP), and Policy Hub to discuss major EU policy developments, including corporate sustainability reporting, Ecodesign for Sustainable Products Regulation (ESPR), the EU Forced Labour Regulation, Corporate Sustainability Due Diligence Directive (CSDDD), the Circular Economy Act, the Waste Framework Directive, national Extended Producer Responsibility (EPR) developments, and the Empowering Consumers for the Green Transition Directive.

Speakers – including Gabriele Ballero, manager of policy and public affairs at Cascale – focused on the strategic implications of these developments. The discussion also gave members an opportunity to ask questions directly of policy and subject-matter experts and consider what emerging requirements may mean for their organizations and value chains.

A central theme from the briefing was clear: While individual policy files and timelines may continue to shift, the need for readiness remains. Companies can benefit from strengthening the systems and relationships that support preparation across multiple policy areas, including reliable data, governance, traceability, supplier engagement, and cross-functional coordination.

Through policy briefings, expert-led discussions, and member-exclusive spaces such as Cascale Connect, Cascale helps members move from monitoring policy change to preparing for its operational implications. This work supports greater confidence navigating an increasingly complex policy landscape and helps members engage in the conversations shaping sustainability rules.

Cascale Corporate and Affiliate Members can watch the recording, access the slides, and continue the conversation in the Policy & Public Affairs Knowledge Hub on Cascale Connect.

The webinar was intended to provide a strategic overview of policy developments and does not constitute legal or compliance advice.

What Cascale Members Need to Know Now About the EU’s New Rules on Environmental Claims

  • Policy and Legislation

The EU’s new rules on environmental claims are approaching. Here’s what companies should do now to prepare.

Assorted throw pillows in wooden shelf at store
Headshot of Gabriele Ballero
Gabriele Ballero
July 17, 2026

Greenwashing faces a real opponent in the form of European legislators. With consumers increasingly looking for more sustainable products, the way companies communicate environmental performance has been top of the EU policy watchlist for some time.

Alongside relevant country-specific legislation, Cascale’s public affairs team has been following both the Empowering Consumers for the Green Transition Directive (ECGT) and the Green Claims Directive quite closely. While the two are related, they serve different purposes. The ECGT restricts certain misleading or vague environmental claims made to consumers, while the Green Claims Directive was intended to introduce detailed rules on how environmental claims should be substantiated and verified.

Yet while this year ECGT moves to implementation, after the Commission announced its intention to withdraw the proposal, the Green Claims Directive is still stuck in Council. There is currently no clear timeline for whether, or in what form, it may move forward. Even so, companies can take several practical steps now to strengthen readiness.

Actions to Take Now

Don’t delay action. Entering into force September 27, 2026, ECGT will introduce new restrictions on misleading environmental claims. Their immediate priority will be to map all existing environmental and climate claims that companies doing business in the EU have made to consumers.

Brands should convene colleagues across marketing, legal, and product teams to flag any high-risk wording, and vet all packaging, advertising, websites, labels, and product descriptions to ensure compliance with the new rules.

Broad, generic environmental claims without appropriate substantiation will become significantly more restricted under the ECGT. Companies should steer clear of vague claims like “climate neutral,” “carbon positive,” “zero impact,”or “environmentally friendly.” In line with other generalizations, a company cannot market an entire product as “made with recycled material” if only one aspect (such as packaging) contains recycled material. Where recycled-content claims are intended for consumer-facing communications, companies should obtain clear information from suppliers on the scope and percentage of recycled content.

Companies should also exercise caution when making comparative environmental claims. Comparing products based on environmental or social characteristics or circularity aspects such as durability, reparability, or recyclability is increasingly common, but could mislead consumers if comparisons are unclear, incomplete, or not properly substantiated.

Manufacturers should ensure they have appropriate technical evidence supporting recycled-content claims, durability testing, environmental performance claims, and warranty terms. Retailers, traders or resellers are generally responsible for passing on information received from producers, although they are not expected to actively verify or seek information that has not been provided.

Ultimately, the ECGT is not a product disclosure framework — it is a consumer protection and marketing law. Its objective is to ensure that consumers receive accurate and reliable information when making purchasing decisions.

Your 3-month ECGT Readiness Checklist: 

  • Assemble a cross-functional task force: Convene marketing, legal, and product design teams to flag high-risk environmental or climate claims on all packaging, ads, and digital touchpoints before September 27, 2026.
  • Eliminate vague generalizations: Completely phase out sweeping claims like “climate neutral,” “biodegradable,” or “eco-friendly” unless they can be robustly substantiated.
  • Secure supplier percentages: Where consumer-facing recycled-content claims are planned, obtain exact, audited percentages and scopes from suppliers.
  • Establish technical substantiation: Ensure manufacturers have verifiable durability testing, recyclability metrics, and warranty data ready.

What’s Next for Substantiation 

The ECGT represents a sharp shift in how companies communicate environmental performance to consumers. While it introduces broad restrictions on misleading environmental claims, it leaves an important question unanswered: how those claims should be substantiated. That was the role envisaged for the proposed Green Claims Directive, though its future remains uncertain.

In light of this regulatory gap, standardized methodologies and credible sustainability data become increasingly valuable. Tools such as the Higg Index can support companies in strengthening the data, governance and measurement systems that increasingly underpin environmental claims. The adoption of the Apparel & Footwear PEFCR also demonstrates continued EU efforts to promote greater methodological consistency in measuring product environmental performance.

Regardless of the future of the Green Claims Directive, the direction is clear: companies should expect increasing scrutiny of environmental claims and continue strengthening the governance, data, and substantiation processes that support consumer-facing communications.

Cascale Corporate and Affiliate Members can continue exploring these developments during the EU Policy Briefing for Cascale Members on July 20. The member-only session will cover key EU policy updates across corporate sustainability reporting, product sustainability, human rights and due diligence, circularity, and consumer information — including how these developments may affect internal planning, data needs, supplier engagement, and value chain readiness.

Interested in accessing member briefings, expert insights, and opportunities to engage with peers across the consumer goods industry? Learn more about Cascale membership.

Disclaimer: This information is provided for informational purposes only, and should not be construed as legal advice on any subject matter.

Explore Global Due Diligence and Sustainability Reporting Laws

  • Legislation and Policy

Cascale’s new interactive Global Legislative Overview Map helps companies explore 21 key due-diligence and sustainability reporting frameworks across global markets.

Photo of hand putting a pin on a map
July 16, 2026

Cascale’s new interactive Global Legislative Overview Map helps companies explore 21 key due diligence and sustainability reporting frameworks across global markets.

Companies operating across global value chains face an increasingly complex regulatory landscape. Cascale’s new Global Legislative Overview Map provides an interactive, region-by-region view of 21 key human rights and environmental due diligence and sustainability reporting frameworks across Europe, the Americas, and Asia-Pacific.

Developed as a companion to the 2026 Global Due Diligence and Sustainability Reporting Legislation Report, the map helps users understand where major regulatory developments are taking shape and how expectations differ across markets.

Key Takeaways

  • Explore 21 key due diligence and sustainability reporting frameworks in an interactive global map.
  • View developments across Europe, the Americas, and Asia-Pacific.
  • Use the map to understand where regulatory activity is taking place and how requirements vary by jurisdiction.
  • Access the accompanying report for detailed legislative analysis and the Higg Index overlap assessment.
  • The map will be updated periodically as relevant legislation evolves.

What Does the Global Legislative Overview Map Cover?

The map visualizes legislation related to corporate sustainability reporting and human rights and environmental due diligence. Users can explore the frameworks by region and review high-level information about their scope, requirements, and status.

It is intended to provide an accessible starting point for companies monitoring regulatory developments across multiple markets. The map can also support internal discussions among sustainability, legal, compliance, sourcing, public affairs, and leadership teams.

How Does the Map Relate to the Report?

The initial version of the map is based on the legislative analysis included in Cascale’s 2026 Global Due Diligence and Sustainability Reporting Legislation Report, published earlier this year. The report provides more detailed information on each legislative framework, including:

  • Scope and applicability
  • Key requirements for companies
  • Implementation status and timelines
  • Relevance to Cascale’s strategic pillars and workstreams
  • Where the Higg Index frameworks may support readiness efforts related to data, governance, and performance measurement

How Does Cascale Support Members Navigating Policy Change?

The Global Legislative Overview Map is publicly available as part of Cascale’s commitment to strengthening industry understanding of sustainability policy.

Corporate and Affiliate Members receive access to additional policy insights and engagement opportunities designed to help them navigate regulatory developments, including:

  • Member-exclusive policy webinars and briefings
  • Email newsletters and legislative updates
  • Regional reports and policy deep dives
  • Discussions, resources, and expert insights through the Policy & Public Affairs Knowledge Hub on Cascale Connect
  • Opportunities to contribute industry perspectives to Cascale’s public affairs and advocacy work

Through these resources, Cascale helps members interpret policy developments, make more informed business decisions, and engage with peers navigating similar challenges.

Member Webinar: 2026 Global Due Diligence and Sustainability Reporting Legislation

  • Member-Only
  • Virtual
  • Cascale Event

Join Cascale’s Policy & Public Affairs team for a members-only discussion unpacking key insights from the newly released 2026 Global Due Diligence and Sustainability Reporting Legislation Report.

Date & Time
June 10 2026 | 15:00 - 16:00 (CEST)
Location
Virtual

A Defining Moment for Global, APAC Apparel Policy

  • Policy and Legislation

It’s a defining moment for global due diligence and sustainability reporting, especially in the APAC. Cascale’s new report details the state of play.

Detail of employee working in Chinese clothing factory
Headshot of Howard Kwong
Howard Kwong
May 22, 2026

The global apparel industry is entering a defining policy moment.

Governments are introducing new sustainability disclosure requirements, evolving labor standards, and climate-related regulations at a pace that reflects growing ambition. This momentum matters.

And it’s why Cascale recently released its “2026 Global Due Diligence and Sustainability Reporting Legislation” that examines 21 critical pieces of legislation across Europe, the United States, the broader Americas, and Asia-Pacific. This region-by-region picture of current and upcoming obligations also shows the relevance of the Higg Index suite of tools in helping companies meet today’s data demands.

With the right governance systems, performance measurement practices, and policy guidance, companies can be proactive in evolving business landscapes.

The APAC Advantage 

Based in Hong Kong, I am privileged to be close to the action. APAC sits squarely at the center of global apparel and footwear manufacturing, and the policies adopted across the region will determine whether the industry can meaningfully deliver on global climate and decent work goals.

But ambition alone is not enough. The current trajectory risks creating a fragmented compliance landscape that overwhelms manufacturers, sidelines small and medium-sized enterprises, and prioritizes paperwork over actual progress. As Europe and the United States continue to shape many of the global sustainability rules, APAC is increasingly the region responsible for implementing them at scale. If global systems cannot work together, supply chains will slow under the weight of duplication, complexity, and competing standards.

To bridge the gap, Cascale’s APAC Policy Member Expert Team (MET) successfully launched the APAC Policy Priorities Paper. We highlighted four core regional priorities of harmonization, interoperability, climate incentives, and overlooked decent work challenges, serving as the essential “policy bridge” that turns high-level global policy into operational manufacturing reality.

Top Takeaways:

  • From policy takers to action makers: APAC is no longer just passively absorbing sustainability rules; through initiatives like our report and the policy priorities paper, it is defining how goals are operationalized on the factory floor.
  • The fragmentation threat: Overlapping requirements risk shifting focus from carbon reduction and fair labor practices to passive compliance management.
  • The isolation cost: Without harmonized data systems, global supply chains could face costly inefficiencies and operational bottlenecks.
  • The SME safeguard: SMEs are disproportionately impacted as brands consolidate sourcing with suppliers that can absorb rising compliance costs.
  • Unified implementation: The industry needs a standardized implementation layer that enables companies to measure once and report many.

Bridging the Regional Data Divide

The industry’s biggest challenge is no longer whether sustainability data exists — it is whether digital data systems can communicate across borders. Europe’s Digital Product Passport requirements, China’s Social Compliance 9000 for Textile and Apparel Industry (CSC9000T) framework, India’s environmental and social corporate governance (ESG) disclosure rules, and other national systems are evolving independently. Without technical interoperability, manufacturers serving multiple markets will face duplicative reporting obligations and conflicting methodologies. This creates operational inefficiencies that slow implementation and increase costs across supply chains.Manufacturers already manage overlapping audits, customer questionnaires, emissions reporting requests, and due diligence assessments. Facilities producing for multiple brands are often asked to provide nearly identical information in different formats and under slightly different criteria. The result is an administrative burden that diverts resources away from emissions reduction, worker wellbeing, and operational improvements.

The SME Paradox

As enforcement deadlines for regulations such as the EU Corporate Sustainability Due Diligence Directive (CSDDD) and Corporate Sustainability Reporting Directive (CSRD) approach, many brands are responding with what could be described as a “flight to compliance.” Orders increasingly consolidate around large suppliers with dedicated compliance teams and sophisticated reporting capabilities. While this may reduce short-term risk for brands, it creates long-term risks for the industry. We captured some of this SME nuance in the report. SMEs form the backbone of APAC’s manufacturing economy, supporting employment, entrepreneurship, and regional development. If smaller suppliers are pushed out because they cannot absorb the growing complexity of fragmented compliance systems, the industry risks weakening the very supply chain ecosystem it depends on.

From More Laws to Coordinated Implementation

The solution is not to slow ambition or reduce accountability. The industry needs stronger coordination between policymakers, manufacturers, brands, and solution providers to create greater alignment across systems and requirements.What the sector lacks is not regulation, but a unified implementation layer. Harmonized measurement frameworks and interoperable data systems can reduce duplication while maintaining transparency and enforcement. This is where industry collaboration becomes critical. Shared approaches – and frameworks such as the Higg Index – can help manufacturers measure once and report many, reducing administrative burden while improving consistency and comparability across markets.

Turning Policy Momentum into Measurable Progress

APAC has a historic opportunity to lead the next phase of sustainable supply chain transformation. The region is no longer simply reacting to policies developed elsewhere. It is increasingly defining how sustainability goals are operationalized in practice.Success will depend on whether governments, brands, and manufacturers can align around practical implementation. Predictable policy signals, interoperable reporting systems, and coordinated standards will enable facilities to invest confidently in decarbonization, energy transition, workforce resilience, and operational improvements.If the industry can move beyond fragmented compliance toward coordinated implementation, APAC can become the model for how global supply chains translate ambition into measurable impact.

And in this policy state of play, Cascale is uniquely positioned to support brands, retailers, and manufacturers in preparing for, and adapting to, this fast-evolving regulatory landscape. And where noted in the report, the Higg Index provides support and a foundation for mobilizing key social and environmental data points.

New Report Maps Global Due Diligence and Sustainability Reporting Rules

  • Due Diligence
  • Policy and Legislation

Cascale analysis examines evolving legislation across key global markets and highlights where the Higg Index may support readiness efforts.

Detail of employee working in Chinese clothing factory
May 20, 2026

Amsterdam, Hong Kong, Oakland (CA) – May 20, 2026: The global regulatory landscape for sustainability reporting and corporate due diligence is becoming increasingly complex as governments worldwide continue shifting from voluntary guidance to mandatory requirements. To help companies in the consumer goods value chain navigate these developments, Cascale has released a new 2026 Global Due Diligence and Sustainability Reporting Legislation Report, analyzing the most relevant adopted and emerging laws related to human rights and environmental due diligence and sustainability reporting.

The report examines 21 legislations across Europe, the United States, the broader Americas, and Asia-Pacific, offering companies a region-by-region overview of current and upcoming obligations. It also identifies where the Higg Index suite of tools may help companies strengthen data, governance systems, and performance measurement practices that are increasingly expected by regulators, investors, business partners, and consumers.

Key Takeaways

  • New report analyzes 21 sustainability reporting and due diligence legislations across Europe, the Americas, and Asia-Pacific.
  • The report outlines where the Higg Index may help companies prepare for evolving regulatory expectations.
  • Analysis highlights growing momentum toward mandatory due diligence, climate disclosures, and transparent sustainability reporting.
  • Guidance is designed for apparel, footwear, and adjacent consumer goods companies navigating increasingly complex global requirements.
  • Report identifies where legislation aligns with Cascale’s strategic pillars on decent work, climate action, purchasing practices, and environmental performance.

Navigating a Rapidly Evolving Regulatory Environment

While some regulatory frameworks have narrowed in scope in recent years, including revisions to the European Union’s Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), the broader global trajectory continues toward greater transparency, more rigorous sustainability disclosures, and stronger due diligence obligations.

At the same time, countries including Canada, Australia, and jurisdictions across the United States and Asia-Pacific continue strengthening climate reporting, human rights due diligence, and supply chain transparency requirements, often aligning with international standards such as the International Sustainability Standards Board (ISSB), Global Reporting Initiative (GRI), and OECD Guidelines for Responsible Business Conduct.

For companies operating global value chains, these changes are creating growing pressure to understand not only what is mandatory today, but also where regulation is heading and how expectations differ across markets.

“The regulatory landscape is no longer moving in one direction — we’re seeing the EU narrow parts of CSRD and CSDDD at the same time as markets like Canada, Australia, and parts of Asia-Pacific continue strengthening sustainability reporting and due diligence requirements. That creates a genuinely complex operating environment for companies managing global value chains,” said Gabriele Ballero, manager, public affairs, Cascale. “What this report makes clear is that companies cannot approach this through fragmented, jurisdiction-by-jurisdiction compliance strategies alone. The real challenge is building governance systems, data capabilities, and due diligence practices that work across multiple frameworks at once. Companies that invest early in that kind of operational readiness will be far better positioned to absorb what’s coming next.”

Supporting Readiness Through Credible Data

The report emphasizes that while the Higg Index tools are not compliance instruments, they may help companies access credible, standardized, and scalable data that supports preparedness for emerging legal obligations and broader sustainability strategies.

The analysis maps legislative requirements against relevant sections of the Higg Index, helping companies identify where they may already have access to information that can support due diligence processes, risk assessments, governance practices, environmental performance tracking, and sustainability disclosures.

“Companies increasingly need robust data that can support both operational improvements and external disclosure expectations,” said Maravillas Rodriguez Zarco, vice president, tools & data, Cascale. “By helping organizations connect regulatory expectations with practical implementation tools, this report highlights how standardized approaches and credible data systems can support continuous improvement across complex global value chains.”

Key Findings Across Global Markets

The report identifies several major trends shaping the future of corporate sustainability regulation:

  • Mandatory due diligence obligations are expanding globally, with growing expectations for companies to identify, prevent, mitigate, and address risks across their value chains.
  • Climate disclosure requirements are becoming more detailed, standardized, and enforceable, with many markets aligning with TCFD and IFRS S2 frameworks.
  • Even where legislative thresholds have narrowed, stakeholder expectations for transparent environmental, social, and governance data remain high.
  • Companies investing early in structured governance systems, data collection, and continuous improvement processes are likely to be better positioned for future regulatory requirements.

The report also assesses how legislation aligns with Cascale’s strategic pillars and core areas of work, including fair purchasing practices, streamlined audits, supply chain decarbonization, and foundational environmental performance.

Helping the Industry Prepare for What’s Next

Designed for both Cascale members and non-members, the report serves as a practical reference guide for apparel, footwear, textiles, and adjacent consumer goods companies seeking to better understand evolving sustainability obligations across jurisdictions.

The report also clarifies that the Higg Index overlap assessment is intended to identify where relevant information may exist within the tools and does not constitute legal advice or guarantee compliance.

“Asia-Pacific is home to some of the most complex and critical nodes in global apparel and footwear supply chains, and the regional regulatory landscape is becoming significantly more demanding. Major markets, including Japan and several others, are adopting mandatory climate disclosure frameworks aligned with TCFD and ISSB standards like IFRS S2 — and that’s just one part of a broader shift. What we’re hearing from members across regions is that policy ambition needs to be matched with practical implementation pathways, ” said Howard Kwong, senior manager, public affairs APAC, Cascale. “The direction is clear worldwide: expectations for transparency, accountability, and measurable sustainability performance continue to grow. Companies that begin strengthening governance, data systems, and risk-based due diligence practices now will be better equipped to respond — wherever they operate.”

About the Report

Cascale’s 2026 Global Due Diligence and Sustainability Reporting Legislation Report focuses on adopted and mandatory legislation, or legislation expected to become mandatory in the near future, related to sustainability reporting and human rights and environmental due diligence. Legislative proposals, voluntary frameworks, and international guidelines are referenced separately to provide additional context.

The analysis focuses primarily on apparel, footwear, textiles, and adjacent consumer goods sectors, where the Higg Index is most established, while also recognizing broader relevance across global value chains.

Media Contact: Forster Communications, cascaleforster@forster.co.uk

2026 Global Due Diligence and Sustainability Reporting Legislation Report

  • Due Diligence
  • Policy and Legislation

This analysis examines evolving legislation across key global markets and highlights where the Higg Index may support readiness efforts.

May 20, 2026

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