ESG-Driven Traceability Adoption: An Impact Thinking Multi-Dimensional Framework for the Fashion and Textile Industry

This study introduces an Impact Thinking Approach (ITA) as a strategic framework to strengthen traceability implementation in the fashion and textile industry. The research examines how ESG impact dimensions shape sustainable strategy definition and how traceability can act as a strategic enabler rather than a mere compliance tool. A mixed-method design combining a narrative literature review, content analysis of 69 sustainability sources, and a two-round Delphi study with 19 experts was employed to identify, evaluate, and prioritize impact drivers related to traceability adoption. The resulting ITA framework connects regulatory requirements, impact materiality, and traceability demands into a unified structure that clarifies the strategic relevance of environmental, social, and governance dimensions. Findings reveal that governance-related factors—particularly data transparency, stakeholder engagement, innovation capacity, and cross-sector partnerships—are the strongest enablers for activating effective traceability schemes. The framework provides practitioners with structured guidance for integrating traceability into sustainable business strategies and for developing impact-aligned KPIs and decision-making mechanisms. The study contributes theoretical insights into the ESG–traceability nexus and offers a practical model to support regulatory alignment, organizational readiness, and long-term strategic planning.