Merch ESG reporting — what to track for CSRD/SEC compliance

ESG reporting requirements (CSRD 2024 EU, SEC climate rules pending US): track (1) Scope 3 supply-chain emissions per merch item — request CO2e calculation from supplier. (2) Recycled content percentage. (3) Water consumption per unit (cotton: 2700L/kg!). (4) Worker conditions: BSCI/Sedex tier rating. (5) Hazardous substances: REACH SVHC declaration on file. (6) End-of-life: takeback program enrolled? Recyclable? Per item template: emissions, materials, audit results, end-of-life path. Annual aggregation + 3rd party assurance for CSRD compliance.