Mandatory OECD-Aligned Due Diligence
Previously recommended, now compulsory. Companies must implement gender-aware due diligence, anti-corruption policies, conflict-of-interest safeguards, ESG disclosure, grievance mechanisms, and multi-source risk verification - all aligned with OECD guidance. A new GOTS Due Diligence Handbook for Certified Entities is now a binding reference document.
Sections 4.1.1-4.1.12
New Internal Audit Requirements
Certified entities must now establish and maintain a documented internal audit system. Internal auditors must be competent and independent. The audit programme must be risk-based, planned, and every relevant process shall be audited at least annually.
Section 4.1.11Section 4.1.12
Chemical Management Overhaul
All chemical input criteria have been relocated into a dedicated chemistry section with a formal GOTS Manufacturing Restricted Substances List. PFAS limits are tighter, and new limits now apply for Bisphenol A and flame retardant residues. Endocrine disruptor hazard classes were added in line with EU CLP Regulation, and the cyclic siloxane D4 limit was updated.
Section 7DIN EN 17681-1:2025PFAS < 25 ppbBPA <= 10 mg/kgFlame retardants <= 50 mg/kg
Virgin Synthetics Banned
Virgin polyester is no longer permitted as an additional fibre material. All polyester in GOTS goods must be thermo-mechanically or chemically recycled from pre- or post-consumer waste, with certification under RCS, GRS, or Recycled Content Standard. Non-GMO conventional cotton is also now explicitly excluded.
Table 1, item 13RCSGRSRecycled Content Standard
Environmental & Climate Criteria Expanded
The environmental criteria section has been completely restructured into distinct operational subsections covering resource efficiency, air emissions, GHG emission management, waste, wastewater, textile waste, and packaging. Scope 1 and 2 GHG inventories with documented baselines and improvement plans are now required. Microfibre management is addressed within wastewater management using a risk-assessment approach.
4.3.94.3.104.3.114.3.124.3.134.3.144.3.154.3.13.11
Packaging, Labelling & Circularity
A new packaging framework now defines primary and secondary packaging requirements. Plastic packaging must target at least 35% post-consumer recycled content, oxo-degradable plastics are prohibited, and virgin plastic hangers are banned in retail packaging. Bioplastic packaging is allowed only if certified non-GMO, biodegradable, and compostable. Circularity rules are now explicit, and the labelling sections were fully reformulated.
Section 4.3.15Section 5.3Sections 2.7.1-2.7.9
Worker Protections & Living Wage
New climate-related worker protections include emergency response plans for extreme weather, environmental monitoring tools for temperature and humidity in work areas, and adjusted schedules during extreme conditions. Living wage requirements are stronger too: annual credible living wage estimation is mandatory, a plan to bridge the living wage gap is required, freedom of association criteria are expanded, and migrant worker fee protections are clarified.
4.4.7.154.4.7.164.4.8.94.4.8.104.4.6.10-4.4.6.114.4.11.2
Audit & Certification Changes
Annual on-site inspections are mandatory, and at least 2% of inspections must be unannounced, or one per year, whichever is greater. Hybrid and remote audit modalities are now formalised, including virtual audits, off-site desktop review, and live video-streaming. Certification scope now includes approval of accessories, a new Controlled Supply Chain Scheme exists for small-scale operators in low-risk countries, and the Global Fibre Registry is mandated for traceability.
Section 2.2.7Sections 2.1.6-2.1.7CSCS
Product Quality & Residue Testing
Technical quality requirements were restructured into Fastness, Durability/Robustness, and Other categories. New durability tests include spirality and visual inspection after wash. Microfibre shedding and fragmentation parameters were added, along with new residue parameters for bisphenols, flame retardants, phthalates, chlorinated paraffins, styrene, and xylene. Hygiene product testing is also stronger.
Table 7ISO 4484-1/2/3AATCC TM 212Section 6.1.4.5CWA 18062:2023