APSCA at the OECD Forum on Due Diligence in the Garment and Footwear Sector

By Karina Ufert, Director of External Affairs, APSCA

The OECD Forum on Due Diligence in the Garment and Footwear Sector in February offered a clear signal: the debate is no longer whether companies should conduct due diligence, but how they can do it more effectively and credibly. Across panels and side sessions, discussions reflected a maturing conversation. Suppliers, brands, worker representatives and trade unions were all present, and increasingly focused on improving systems rather than questioning their necessity.

Ahead of the Forum, APSCA and amfori co-hosted a side session on audits and accountability in the context of emerging legislation. The session brought together brands, legal experts and audit firms for an open discussion on what regulatory developments such as the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) mean for the auditing profession. With over 1,000 participants joining online, the level of engagement underscored the relevance of the topic and the appetite for constructive dialogue.

A consistent theme across the discussions was that audits are recognized as a tool within due diligence systems. Regulatory frameworks increasingly frame third-party verification as one input among several in identifying, assessing and mitigating risks. This reinforces an important shift: audits must inform decision-making and strategy, rather than function as stand-alone compliance exercises. When audit findings are integrated into supplier engagement, remediation planning and purchasing practices, they can support more meaningful outcomes. When they remain isolated reports without a broader context, their maximum value is not achieved.

The Forum also highlighted the importance of listening to supplier perspectives. Concerns about audit fatigue and duplication are real. Improving credibility is therefore not only about raising professional standards, but also about ensuring that verification processes are risk-based, proportionate and aligned with broader due diligence efforts. This requires coordination across brands, schemes, auditors and policymakers.

For APSCA, participation in both the side session and the OECD Forum reflected a growing role in shaping discussions on audit quality and professional oversight. APSCA had the opportunity to contribute directly on OECD third-party verification criteria and to engage directly with stakeholders across the ecosystem on what professional competency means for our industry. As due diligence expectations evolve, APSCA remains focused on strengthening auditor competence, independence and accountability, and on clarifying where audits add the most value within responsible business conduct frameworks.

The direction of travel is clear: due diligence in the garment and footwear sector is becoming more embedded, more scrutinized and more collaborative. Ensuring that auditing evolves in step with these expectations is a shared responsibility.

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APSCA at the OECD Forum on Due Diligence in the Garment and Footwear Sector