There are two issues here. First, social accountability (SA) programs in labor intensive industries (garments, shoes, toys) and second industrial capacity in Central America (CA).
The identification of Esquel Xinjiang as a violator of SA with regard to forced labor seems to me to indicate the degree to which the manufacturers have managed to work around the SA systems after 20 odd years of living under them. Esquel is a massive operation and its clients, notably Nike, have robust SA programs. Looks a lot like "regulatory capture".
Most of the CA garment ops were set up initially on an 807 basis (using fabric cut in the US) or using imported fabric. Most of the imported fabric was from China. The problem with CA is that the industry is not vertical and is reliant on imported raw materials. Given the state of the Taiwan garment industry, there is not a lot to work with here for Taiwan. Moreover, building capacity in textiles and garments at this time when there is considerable excess global capacity and when so many retailers are headed for bankruptcy seems a dubious strategy.