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Carbon per Garment

Product carbon footprints and full-scope emissions accounting for apparel supply chains

EX 02 · Materials and manufacturing to Shirt at factory gate: 0.3 kg per defined cotton shirt reference flow
Chapters
14
Exhibits
67
Findings
10
Minutes
413

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Exhibit 02Material flowillustrativeA reference shirt cannot acquire a footprint before its boundary is declared
Defined cotton shirtMaterials and manufactu…Shirt at factory gateUse and end-of-life sce…

Read-outMaterials and manufacturing to Shirt at factory gate: 0.3 kg per defined cotton shirt reference flow

Method and source

Illustrative boundary model using the 250 g medium-size cotton shirt baseline in S31, expressed as 0.25 kg. Each link carries the same shirt-equivalent reference flow to preserve the denominator. This is not a physical mass balance and assigns no emissions. Losses, added materials, energy, freight, use and disposal require separate activity data and factors before calculation.

Unit: kg per defined cotton shirt reference flow. Status: illustrative. Sources: S31. Illustrative figures are teaching examples, not measured factory results.

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Exhibit 29Before and afterderivedTenacity-adjusted garment mass reorders the four-fibre carbon ranking
246CottonPolyesterViscoseLyocell

Read-outCotton: Constant 250 g shirt 3.5, Equivalent-tenacity shirt 3.5. Difference +0 (kg CO2eq per T-shirt (China baseline))

Method and source

Derived from the exact China baseline GWP values in Table S7 of Forfora et al. (2026) Supplemental Material (14.09 kg CO2eq/kg cotton, 14.41 polyester, 20.68 viscose, 21.61 Lyocell; S0601) multiplied by the constant garment mass (0.250 kg for all four fibres; Figure 3A) and the equivalent-tenacity garment mass (0.250 kg cotton, 0.115 kg polyester, 0.250 kg viscose, 0.153 kg Lyocell; Table 2 and Figure S7A in S31, S0601).

Unit: kg CO2eq per T-shirt (China baseline). Status: derived. Sources: S31, S0601.

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Exhibit 50Before and afterderivedBaseline against verified result separates activity from factor change
350400450500550Volume effect (1.0m to 1.2m shirts)Physical activity efficiency (at 1.2m)Energy factor improvement (at 1.2m)Net absolute change (1.0m vs 1.2m)Methodological proxy recalculation

Read-outVolume effect (1.0m to 1.2m shirts): Opening or counterfactual state 420, Evaluated state 504. Difference +84 (t CO2e per reporting period)

Method and source

Derived decomposition applying the tracking and recalculation rules in S04, S20, S23, S1001 and S1003 to an illustrative facility scaling from 1.0 million to 1.2 million accepted shirts. Base intensity is 0.420 kg CO2e/shirt (420 t CO2e); volume counterfactual at 1.2m units is 504 t CO2e; physical efficiency cuts 60 t CO2e to 444 t CO2e (0.370 kg/shirt); energy factor change cuts 26 t CO2e to 418 t CO2e (0.3483 kg/shirt). Separate methodological proxy revision (420 to 390 t CO2e) is isolated as a base-year recalculation.

Unit: t CO2e per reporting period. Status: derived. Sources: S04, S20, S23, S1001, S1003.

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Exhibit 63Decision mapsourcedA claim review traces each sentence to evidence and scope
High scrutiny, low rigourStrict review and equivalenceInternal governance onlyStructured B2B exchangeRequired evidence and method rigour →Regulatory and legal scrutiny →Internal hotspot scre…B2B PACT recordPublic garment footpr…Public comparison cla…Offset neutrality (ba…

Read-outInternal hotspot screen: Required evidence and method rigour 3, Regulatory and legal scrutiny 2. Quadrant: Internal governance only

Method and source

Regulatory exposure and evidence strictness across five apparel statement classes, structured from EU PEFCR lifecycle rules (S06), Textile Exchange LCA comparability guidance (S22) and Directive 2024/825 substantiation rules (S32). Numerical coordinates (0 to 10) are an illustrative analytical encoding of those requirements.

Unit: score (0 to 10 scale). Status: sourced. Sources: S06, S22, S32.

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The paper's argument

One argument, woven across 14 chapters.

Chapter read-out · hover or focus a thread

Apparel manufacturers, mill operators and garment-factory sponsors, Sustainability, energy, procurement and supply-chain teams, Performance managers and industrial data teams, Brands, buyers, verifiers and development-finance specialists, Policymakers and researchers working on cotton and apparel decarbonisation

0124 min · 4 exhibits

Carbon per garment is an accounting discipline, not a slogan

A garment number becomes decision-ready only when its boundary, function, evidence and intended use are explicit.

  1. 01 / 05The thesis

    GFT argues that a garment footprint becomes useful only when reconciled corporate and product accounts tie every kilogram of CO2e to a declared boundary, traceable activity data and dated factor, distinguish measured, estimated and scenario inputs, then use that evidence to cut absolute emissions per garment and per wear.

    14 chapters · 4 parts · 413 minutes

    Prepared for: Apparel manufacturers, mill operators and garment-factory sponsors, Sustainability, energy, procurement and supply-chain teams, Performance managers and industrial data teams, Brands, buyers, verifiers and development-finance specialists, Policymakers and researchers working on cotton and apparel decarbonisation

  2. 02 / 05Part I · Build the account before the claim

    Carbon per garment is not a single property of a fibre or a factory. It is the result of boundaries, activity data, emission factors, allocation rules and use assumptions. This paper argues that an apparel maker needs two reconciled accounts: an organisational inventory across Scopes 1, 2 and 3, …

    Part I · chapters 01 to 04 · 116 minutes · 20 exhibits

  3. 03 / 05Part II · Follow carbon through the garment

    … and product footprints that follow defined garments from cotton field to use and disposal. The account must preserve absolute emissions while showing intensity per garment and per wear. Using GHG Protocol, ISO 14040, ISO 14044 and ISO 14067, the paper builds a method for screening with secondary data, then replacing the largest uncertainties with metered and supplier-specific evidence.R01R05

    Part II · chapters 05 to 09 · 149 minutes · 26 exhibits

  4. 04 / 05Part III · Reduce carbon without moving the problem

    It examines cotton cultivation and co-products, spinning and wet processing, cut, make and trim operations, electricity and steam, freight, laundering, durability and end-of-life. Cameroon provides the application context, not a claimed baseline: no garment footprint is asserted before site data exist. The reduction programme prioritises energy measurement, process efficiency, lower-carbon heat and electricity, …

    Part III · chapters 10 to 12 · 88 minutes · 13 exhibits

  5. 05 / 05Part IV · Make the account operable

    … yield, logistics and longer service, while testing burden shifts and absolute growth. The final system links GFT's performance-management and digital work to versioned factors, supplier evidence, assurance, claims control and a four-phase roadmap. The result is a repeatable operating method for making carbon visible, reducing it and defending every published figure.

    Part IV · chapters 13 to 14 · 60 minutes · 8 exhibits

The cloth seen from above

Inspect any of the 67 exhibits before accepting the conclusion.

Weaving draft · 14 chapters × 67 exhibits

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Exhibit 01 · chapter 01 · Key figures

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Exhibit 01 · chapter 01Key figuressourcedFive fields make a garment footprint intelligible
  • DeclaredBoundaryName included and excluded life cycle stages.
  • DefinedFunctional unitSpecify the garment, function and reference flow.
  • VersionedGases and GWPRecord gas coverage, metric source and time horizon.
  • TraceableActivity dataDistinguish meters, records, estimates and proxies.
  • DatedEmission factorsPreserve geography, period, unit and factor boundary.

Read-outBoundary: Declared. Name included and excluded life cycle stages.

Method and source

Sourced synthesis of full life cycle coverage in S01, the single climate impact category in S05, greenhouse gas metric assessment in S11, and activity data, emission factor and GWP disclosure in S23. The five fields are an organising device, not an additional reporting standard.

Unit: required accounting declarations. Status: sourced. Sources: S01, S05, S11, S23.

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Interlude · findings against chapters

10 findings, each argued across the paper.

Finding 01 of 10

A corporate inventory and a product footprint answer different questions and must be reconciled rather than substituted for one another.S01S02S04S23

Finding 02 of 10

Fibre production, yarn preparation and wet processing often dominate apparel impacts, but the hotspot moves with product, geography and boundary.S08S30S31

Finding 03 of 10

A kilogram of fabric, a finished garment and a garment wear are different functional units, and fibre rankings can change when function is made equivalent.S24S26S31

Finding 04 of 10

Supplier-specific data are not automatically more accurate than industry averages, so data quality must be assessed rather than inferred from provenance.S16S22S23

Finding 05 of 10

Cradle-to-gate factors, combustion factors and upstream energy factors have distinct roles, and confusing them creates double counting or omissions.S02S03S14S20S23

Finding 06 of 10

Cotton accounting is sensitive to fertiliser, yield, cottonseed co-products, losses and the treatment of biogenic and soil carbon.S26S29S31

Finding 07 of 10

Electricity and steam choices can change a garment comparison materially, which makes dated regional factors and metered loads essential.S14S28S31

Finding 08 of 10

Use and end-of-life cannot be silently omitted from a public garment claim, because laundering, service life and disposal alter totals and rankings, and any partial footprint must be named accurately.S01S06S12S26S27S30S32

Finding 09 of 10

Absolute emissions and emissions per garment can move in opposite directions as output grows, so both must govern the reduction programme.S07S08S23

Finding 10 of 10

A defensible claim needs a versioned evidence chain from source activity to calculation, review and wording, not an offset-backed neutrality label.S01S10S21S32

Chapter 03 · strongest recurrence of finding 01 · The functional unit decides what the footprint means

Cell strength is the recurrence of each finding's key terms in each chapter's text, computed from this web edition and scaled to the strongest chapter. It is a reading guide, not a citation.

Evidence stays attached

Source quality is part of the argument.

Every knot on the edge is one of the 366 records the chapters cite, sorted by grade. The counters filter them; select a record to read it and to light the chapters that cite it. A grade describes the supplied evidence record, not independent validation by the website; missing references are excluded.

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c01-S01 · Grade A

GHG Protocol

Product Life Cycle Accounting and Reporting Standard

Using the standard, companies can measure the greenhouse gases associated with the full life cycle of products including raw materials, manufacturing, transportation, storage, use and disposal.

2011. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.

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Cited inc01-S01: 1 chapter

0102030405060708091011121314

Keep the definitions stable

Use the same term for the same boundary.

47 terms, each with one definition for the whole paper. The punched row shows the chapters whose text uses the term.

Absolute emissions
The total greenhouse gas emissions within a declared boundary and period, before normalisation by output or another denominator.
Activity data
A quantitative measure of an activity that causes emissions, such as litres of fuel, kWh of electricity or kilograms of material.
Allocation
The assignment of shared inputs, outputs or emissions among products, processes or reporting entities using a documented rule.
Attributional LCA
A life cycle model that describes the average share of environmental burdens associated with a product system.
Base year
The reference period against which later emissions and reductions are compared.
Biogenic carbon
Carbon contained in biomass, whose uptake, storage and release must be represented separately from fossil carbon where relevant.
Carbon dioxide equivalent
A common unit that converts greenhouse gases using their selected global warming potentials, abbreviated CO2e.
Carbon footprint of a product
The sum of greenhouse gas emissions and removals for a product system, expressed as CO2e under a declared method.
Chain of custody
The documented path through which a material, product or item of evidence passes between owners and processes.
Co-product
Another valuable output produced alongside the principal product within the same system, such as cottonseed with lint.
Consequential LCA
A life cycle model that estimates how environmental burdens change in response to a decision, including market or substitution effects.
Cradle-to-gate
A boundary covering raw-material acquisition and production up to the point where a product leaves the supplier's gate.
Cradle-to-grave
A boundary covering raw materials, production, distribution, use and final disposal or recovery.
Critical review
A structured check that an LCA is consistent with the applicable standards, methods and evidence.
Data quality
The fitness of data for a stated use, assessed through dimensions such as technology, time, geography, completeness and reliability.
Emission factor
A coefficient that converts activity data into greenhouse gas emissions for a specified gas, boundary, geography and period.
Environmental Product Declaration
A standardised document reporting life cycle environmental information for a product under applicable product category rules.
Environmentally extended input-output model
A top-down model that estimates environmental flows from economic transactions between sectors, often used for screening.
Functional unit
The quantified function of a product system used as the reference for inputs, outputs and results.
Global warming potential
A metric that expresses the relative radiative effect of a greenhouse gas compared with carbon dioxide over a selected time horizon.
Greenhouse gas inventory
A structured account of greenhouse gas emissions and, where applicable, removals within a defined boundary and period.
Life cycle
The consecutive and interlinked stages of a product system, from raw-material acquisition to final disposition.
Life cycle assessment
The compilation and evaluation of inputs, outputs and potential environmental impacts throughout a product's life cycle.
Life cycle impact assessment
The phase that evaluates the magnitude and significance of potential environmental impacts from inventory results.
Life cycle inventory analysis
The phase that compiles and quantifies the inputs and outputs belonging to a product system.
Location-based method
A Scope 2 method that uses the average emissions intensity of the grids where electricity consumption occurs.
Market-based method
A Scope 2 method that uses emissions associated with electricity specifically chosen through contracts or instruments that meet quality criteria.
PEFCR
Product Environmental Footprint Category Rules, the product-specific rules used within the PEF method.
Primary data
Data collected for the specific activity, process, site or product under study.
Product category rules
Detailed rules that make life cycle studies within a product category consistent in areas such as boundary, allocation and reporting.
Product Environmental Footprint
A European Commission method for assessing life cycle environmental impacts across multiple impact categories.
Proxy data
Secondary data from a similar activity used to fill a gap for the activity under study.
Reference flow
The quantity of product required to deliver the functional unit within the studied system.
Scope 1
Direct greenhouse gas emissions from sources owned or controlled by the reporting organisation.
Scope 2
Indirect emissions from the generation of purchased or acquired electricity, steam, heat and cooling.
Scope 3
Other indirect emissions occurring in the reporting organisation's value chain, divided into 15 upstream and downstream categories.
Screening
An initial estimate used to identify significant activities, evidence gaps and priorities for more precise work.
Secondary data
Industry-average, database, literature, financial, proxy or other data not collected for the specific activity under study.
Sensitivity analysis
A test of how results change when an assumption, method, activity value or emission factor is varied.
System boundary
The set of criteria determining which processes and flows belong to the product system or inventory.
System expansion
A way of handling multi-functionality by adding the functions or displaced products associated with co-products rather than allocating between them.
Tank-to-wake
Emissions from fuel or energy already in a ship's tank through its use on board, excluding upstream production.
Tonne-kilometre
A freight activity unit equal to one tonne of goods transported for one kilometre.
Uncertainty analysis
The evaluation of how data, models and assumptions affect the reliability and range of a result.
Upstream emissions
Emissions occurring before a reporting organisation or process, including raw-material and fuel production.
Use phase
The life cycle stage in which a product is used and maintained, including washing, drying and ironing for apparel.
Well-to-wake
The complete fuel pathway from primary production through use on board a ship, combining well-to-tank and tank-to-wake.
01 / 47

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WP16 · Draft web edition

Carbon per Garment

Chapters
14
Exhibits
67
Findings
10
Minutes
413

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Issued by Green Future Tech Limited, Hong Kong SAR. This research is not investment, legal or tax advice. Illustrative calculations require local validation before an operating or financing decision.

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