Brands and retailers are increasingly being held accountable for what happens throughout the value chain. The ability to map the materials value chain is not only critical for due diligence but core to tracking progress towards Textile Exchange Climate+ strategic direction and the Sustainable Development Goals. While the majority of the top 100 apparel brands have sustainable material targets in place, according to a 2019 UNECE study, only about 34% of companies track and trace their value chains, of which half have visibility only up to their immediate suppliers.