MA H1032

Applies to fashion sellers (apparel, footwear, bags) with over $100 million in annual gross receipts, excluding used goods and multi-brand retailers unless their private labels exceed $100 million

Requires supply chain mapping across 4 tiers with phased disclosure deadlines: Tier 1 (80% of suppliers) within 12 months, Tier 2 (75%) within 2 years, Tier 3 (50%) within 4 years, and Tier 4 (50%) within 6 years

Mandates annual greenhouse gas emissions reporting starting in 2027, with reduction targets aligned to Science Based Targets initiative criteria; companies over $1 billion must use absolute contraction approach for Scope 3 emissions

Creates the Fashion Environmental Accountability Fund administered by the Attorney General, funded by appropriations, grants, and fines up to 2% of annual revenues for non-compliant companies

Requires annual environmental due diligence reports submitted to the Attorney General and published publicly, with independent verification of emissions data at least every 2 years