EU CSDDD for Textile Supply Chains: What B2B Cashmere Buyers Should Confirm in 2026

What CSDDD is, and when its textile obligations apply

The Corporate Sustainability Due Diligence Directive (CSDDD), Directive (EU) 2024/1760, was adopted in July 2024 and published in the Official Journal on 5 July 2024. Member States have until 26 July 2026 to transpose it into national law; the first reporting obligations begin three years after entry into force, with the first wave of obligations applying from 2027. 1

For textile supply chains, CSDDD creates obligations for the largest companies: EU companies with more than 1,000 employees and €450 million worldwide turnover, and non-EU companies with comparable turnover generated in the EU. 1

Smaller cashmere buyers and suppliers are not directly subject to CSDDD obligations in the first wave. They become relevant as chain partners whose information, records and cooperation are needed by the larger obligated company to fulfil its own due diligence.

What CSDDD requires of an obligated company

For an obligated textile company, the directive identifies five practical obligations. The actual text and recitals are public; the following list summarises the topics for procurement reference:

1. Embedding due diligence into company policies and risk management — formalise the procedure rather than rely on ad hoc supplier checks.
2. Identifying actual or potential adverse impacts across the chain, prioritising high-risk areas.
3. Stopping, preventing or mitigating identified impacts, including through contractual cascading.
4. Tracking the effectiveness of measures.
5. Public communication on due diligence, in line with the reporting requirements. 1

For a cashmere supply chain, the most likely high-risk areas a textile buyer would investigate are animal welfare in fibre sourcing, environmental impact at fibre and yarn stages, and labour conditions at dehairing, spinning, knitting and finishing facilities. Each of these maps to records a cashmere supplier can already provide — origin statements, fibre declarations, dehairing facility audits, processing chemical inventories, social compliance documentation — rather than to new measures.

Practical records a cashmere buyer can confirm with a supplier

During the 2026 preparation year, a useful buyer brief can ask which records are actually available today. The following list is not exhaustive; it is a starting point to discuss with a cashmere manufacturer:

Area	Practical record to agree	Why it is useful now
Origin	Region, herd type and whether goats are Alashan, Ordos or other Mongolian sub-population	Supports fibre provenance and brand origin claims
Fibre grade	Micron range (e.g. 14–15.5 μm), sorted or unsorted, length and down percentage	Supports quality claims and product specification
Dehairing	Facility name and location, audit status (Good Cashmere Standard, SFA, or equivalent)	Demonstrates traceability into the first processing stage
Spinning	Yarn count (Nm, Ne), twist direction, ply, machine type	Supports yarn performance and care claims
Knitting and finishing	Gauge, knit construction, dye method, chemical inventory	Supports environmental and care communication
Social compliance	Worker count, working hours policy, audit results where available	Supports chain-of-custody due diligence
Documentation owner	Which party owns each record and for how long	Defines who answers a buyer’s data request

The actual scope depends on the buyer’s destination, the brand’s claim policy and the country-of-origin obligations on the supplier. Treat this list as a starting point for an inquiry, not as a standard checklist.

How this affects a cashmere supplier’s preparation

For a cashmere supplier working with EU brands, 2026 is the practical preparation year. CSDDD itself does not impose new obligations on smaller suppliers, but obligated buyers will be asking for records that previously were informal. Suppliers can prepare by:

• Agreeing with each customer which records are shared in writing.
• Clarifying which records are factory-level versus lot-specific.
• Deciding which information is shared only with the brand, not with downstream retailers.
• Updating internal traceability of micron range, lot references and dehairing facility per shipment.

For a practical perspective on the EU regulatory timetable, see the EU Textile Digital Product Passport update and the EU Digital Product Passport for cashmere garments. CSDDD is one of several frameworks a buyer will evaluate together; the cashmere-specific records a supplier already maintains will be needed for most of them.

For legal advice on specific obligations under CSDDD, refer to qualified advisers in the relevant Member State.

References

1. Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence, CELEX 32024L1760, published 5 July 2024, accessed 28 August 2026.