Research libraryCarbon per Garment
Chapter 07 of 14 · Part II · Draft web edition
A factory can account precisely for its own operations only when utilities, output and allocation share the same time and line structure.
The cloth is woven from this chapter's 5 exhibits: each weft is one exhibit's own data, normalised; each warp group is a section. The probe reads the exhibit's own value where it crosses. Procedural visualisation, not a measurement.
Read-out
Sourced structural mapping of the 17 GHG Protocol corporate inventory compartments: 1 Scope 1 direct group (S04), 1 Scope 2 purchased-energy group (S03) and 15 Scope 3 categories (8 upstream Categories 1 to 8 and 7 downstream Categories 9 to 15 in S02 and S23) across the three garment boundary views defined in S01.
Unit: number of GHG Protocol inventory compartments. Status: sourced. Sources: S01, S02, S03, S04, S23.
A garment factory cannot control or credibly report its operational carbon footprint until its utility meters, fuel and refrigerant ledgers, sewing-line time logs and quality records share one time and production hierarchy.[S04][S20] In apparel life cycles, upstream fibre cultivation, spinning and wet processing often dominate product emissions, yet the cut, make and trim (CMT) factory is the boundary where fabric rolls, trims, thermal energy, power and labour converge into a saleable garment.[S08][S31] Recording power only on a monthly utility bill, diesel only in a financial ledger and output only as gross bundles shipped prevents a plant from isolating process waste or assigning carbon accurately to styles and orders.[S23][S0704] Green Future Tech Limited (GFT), in its three-part Cameroon textile programme prepared in January 2024 with sources refreshed in 2026, designed its factory performance-management and digital architecture so energy, water and waste per unit are captured alongside line output, availability and first-pass yield from the first shift.[R06][S20] Extending that discipline to carbon accounting turns meter readings, standard allowed minutes and accepted good units into an auditable Scope 1 and 2 inventory that feeds product footprints without double counting or omission.[S01][S04]
Corporate operational boundaries and product life cycle boundaries share the same activity records but apply different aggregation rules.[S01][S04] At the corporate level, the factory compiles direct greenhouse gas emissions from owned or controlled stationary combustion, mobile sources and fugitive refrigerant leaks into Scope 1, and indirect emissions from purchased electricity, steam, heat and cooling into Scope 2.[S03][S04] At the product level, those reconciled totals are partitioned across garment families, lines and orders using a causal allocation driver, and divided by accepted good garments rather than gross pieces started.[S23][S24] Purchased fabrics, trims, packaging and subcontracted washing or printing remain upstream inputs in Scope 3 and in the cradle-to-gate material modules of the product footprint, ensuring every kilogram of carbon dioxide equivalent (CO2e) is recorded once and mapped to the garments that caused it.[S01][S02][S23]
7.1
Related · chapter 027 paragraphs step it
Read-out
Illustrative system architecture derived from GHG Protocol Corporate (S04), Scope 3 (S02, S23) and Product (S01) standards alongside US EPA Inventory Management Plan controls (S0202). Shows how one underlying activity record feeds both reporting views.
Unit: . Status: illustrative. Sources: S01, S02, S04, S23, S0202. Illustrative figures are teaching examples, not measured factory results.
Read this exhibit in its chapter ↗Direct greenhouse gas emissions in a garment factory begin with an asset register covering every piece of equipment owned or controlled by the reporting company within its organisational boundary.[S04][S0702] Under the GHG Protocol Corporate Standard and United States Environmental Protection Agency (EPA) guidance, organisational boundaries determine which entities and assets enter the Scope 1 and 2 account, whether consolidated by operational control, financial control or equity share.[S04][S0703] Scope 1 sources fall into three classes: stationary combustion units (steam boilers, oil heaters, ovens and backup diesel generators), mobile sources (owned trucks, forklifts and shuttle buses) and fugitive sources (chillers, split air conditioners, fire-suppression cylinders and wastewater channels).[S20][S0701][S0702] Engineers tag each burner, tank, vehicle and refrigerant circuit with an identifier linked to its cost centre.[S04][S0701]
Stationary combustion in a garment plant is driven by steam generation for pressing, fusing, pleat setting, washing and drying, plus standby diesel generation during outages.[S08][S0701] Boilers and generators burn diesel, heavy fuel oil, liquefied petroleum gas (LPG), natural gas or biomass, releasing carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O).[S0701] Carbon dioxide accounts for roughly 99 percent of fossil combustion CO2e, while methane and nitrous oxide vary with burner tuning and are quantified separately.[S0701][S0704] Where a boiler burns biomass such as cotton gin trash or wood chips, biogenic carbon dioxide is reported separately from fossil Scope 1 totals, while methane and nitrous oxide remain inside Scope 1 CO2e.[S04][S0701]
Activity data cannot rely on purchase invoices alone when fuel is stored in bulk tanks across periods.[S20][S0701] A diesel tank delivery in late December may be burned across January and February.[S0701] To align fuel use with monthly garment output, the factory reconciles deliveries with calibrated flow meters on each boiler and generator line, or applies a stock balance where combusted fuel equals opening stock plus deliveries minus closing stock and transfers.[S20][S0701] Each fuel stream is logged in its physical unit (litres, kilograms or cubic metres) with its calorific basis so the factor from the United Kingdom Department for Energy Security and Net Zero (DESNZ) or the International Energy Agency (IEA) matches the energy basis and gas coverage.[S14][S20] Scope 1 uses only the direct combustion factor; upstream fuel extraction, refining and transport belong in Scope 3 Category 3.[S20][S23][S0701]
Owned or controlled mobile equipment forms the second pillar of Scope 1.[S04][S20] Forklifts, panel-transfer vans and owned delivery trucks burn road diesel, petrol or LPG under factory control.[S20][S0703] Activity data come from fuel logs or receipts tied to registration numbers and odometer readings, with distance factors used only when volume records are incomplete.[S20] Third-party freight sits in Scope 3 Category 4 or 9 rather than Scope 1.[S02][S23]
Fugitive emissions from refrigeration, air conditioning and fire suppression are often overlooked, yet high-global-warming-potential hydrofluorocarbons (HFCs) can form a material share of a tropical factory's Scope 1 footprint.[S11][S0702] EPA fugitive guidance stresses that materiality can only be established after a source is assessed through an initial estimate.[S0702] Factories in warm, humid regions such as Littoral or northern Cameroon rely on chillers or split air conditioners to control temperature and humidity in offices, CAD rooms, cutting halls and sewing floors.[R03][S0702]
Rather than relying on uncertain screening factors, GFT specifies a mass-balance refrigerant register.[S20][S0702] Every chiller, split unit and fire-suppression cylinder is logged with its refrigerant code and charge capacity.[S0702] Fugitive leakage equals opening storage stock, plus purchases and charge in new units, minus closing stock, retiring capacity and certified recovery.[S0702] Leaked mass is multiplied by its 100-year Global Warming Potential (GWP100) from the declared Intergovernmental Panel on Climate Change (IPCC) Assessment Report, such as AR6 Working Group I Chapter 7, while regulated ozone-depleting substances (HCFCs) are tracked as memo items.[S04][S11][S20][S0702]
7.4
Read-out
Accounting architecture synthesised from GHG Protocol Scope 2 Guidance (S03), IEA Emissions Factors 2026 (S14), UK DESNZ conversion factors 2026 (S20) and Scope 3 calculation guidance (S23). Separates physical metering, grid generation factors, transmission and distribution losses, upstream fuel-cycle burdens and market-based contractual quality criteria.
Unit: . Status: sourced. Sources: S03, S14, S20, S23.
Read this exhibit in its chapter ↗Read-out
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.
Read this exhibit in its chapter ↗7.4 · Introduction
Scope 2 captures indirect greenhouse gas emissions from generating purchased or acquired electricity, steam, heat and cooling consumed by the factory.
Exhibit 51, chapter 11: Disclosure and product allocation
7.5 · Facility boundary meters and internal sub-meters serve complementary functions
A common failure in factory energy accounting is confusing the boundary meter needed for corporate Scope 2 totals with the sub-metering needed for process management and garment allocation .
Exhibit 51, chapter 11: Disclosure and product allocation
7.6 · Dual reporting separates grid physical reality from contractual instruments
Under the GHG Protocol Scope 2 Guidance, a factory in a market offering contractual instruments (such as energy attribute certificates or power purchase agreements) must report Scope 2 using both the location-based and market-based methods.
Exhibit 51, chapter 11: Contractual and factor governance
7.7 · Self-generation and grid losses must sit in their proper compartments
Factory electricity accounting separates owned on-site generation, purchased grid power and transmission and distribution ( T&D ) losses.
Exhibit 02, chapter 01: Defined cotton shirt to Materials and manufacturing
7.4 · the bodyThe film above follows these sub-steps.
Scope 2 captures indirect greenhouse gas emissions from generating purchased or acquired electricity, steam, heat and cooling consumed by the factory.[S03][S0703] Although fuel combustion occurs at a power station or park boiler house outside the fence, those emissions result from the factory's energy demand and belong in its corporate inventory.[S03][S0703] Purchased electricity powers spreaders, CNC cutters, sewing machines, bar-tackers, embroidery heads, irons, vacuum tables, compressors, lighting, fans and servers.[S08][S20] Inside an industrial zone such as the planned Dibamba or Garoua hubs referenced in Cameroon announcements, a plant may also buy piped steam or chilled water or acquire power over a private wire.[R10][S03][S0704]
A common failure in factory energy accounting is confusing the boundary meter needed for corporate Scope 2 totals with the sub-metering needed for process management and garment allocation.[S23][S0704] EPA guidance establishes that utility bills and main incoming revenue meters provide the best activity data for corporate Scope 2 totals, whereas relying solely on internal sub-meters risks omitting perimeter lighting, pumps, canteen loads or transformer losses.[S0704] Conversely, a single substation meter cannot show how many kilowatt-hours (kWh) were used by Line 1 versus cutting, pressing or compressed air.[S20][S23]
GFT resolves this with a two-tier metering topology.[S20][S0704] Tier 1 is the calibrated revenue meter at the incoming switchboard, reconciled monthly against utility bills to fix the facility Scope 2 total.[S0704] Tier 2 comprises digital sub-meters on each feeder: cutting and CAD, each sewing line busbar, washing and drying, steam pressing, compressed air, HVAC, and general site services.[S20][S23] At the close of every shift and month, Tier 2 sub-meters are reconciled against the Tier 1 boundary meter, with the small residual assigned to the shared site-services pool.[S23][S0704]
The location-based method uses the average emissions intensity of the physical grid serving the site (or a dedicated generator factor over a direct line), drawn from dated sources such as IEA Emissions Factors 2026.[S14][S0704] In Cameroon, where IEA data record a 54 percent electrification rate and World Bank reporting highlights hydropower and solar additions alongside grid constraints, the location-based factor must be dated and refreshed annually.[S09][S14][S28] The market-based method reflects contractual instruments meeting GHG Protocol Scope 2 Quality Criteria, defaulting to the residual mix or grid factor where no qualifying instruments exist.[S03][S0704]
Factory electricity accounting separates owned on-site generation, purchased grid power and transmission and distribution (T&D) losses.[S14][S20][S0704] Many Central African factories combine the public grid, owned solar photovoltaics and owned diesel standby generators.[S15][S28] Fuel burned in owned diesel generators sits in Scope 1, and power from owned solar arrays consumed on site carries zero Scope 1 or 2 combustion emissions; neither may be added to Scope 2 purchased kilowatt-hours, and exported on-site power is not netted off Scope 1 fuel or Scope 2 purchases.[S03][S0704] Grid T&D losses and well-to-tank fuel emissions are separate fields in IEA and UK DESNZ tables and belong in Scope 3 Category 3.[S14][S20][S23]
To make these boundary rules unambiguous, Exhibit 31 maps the principal factory sources to their governing scopes, activity units and double-counting safeguards.[S02][S03][S04][S20]
As Exhibit 31 demonstrates, flow classification depends on asset ownership, transformation boundary and factor scope rather than convenience.[S04][S20] While Exhibit 31 sets the categorical rules, physical meter calibration and invoice completeness must still be verified during site audits.[S04][S0704]
7.8
A standalone cut, make and trim factory does not grow cotton, spin yarn, weave fabric or dye cloth within its walls.[S08][S31] It receives fabric rolls, threads, interlinings, labels, buttons, zippers, polybags and cartons from suppliers, assembles garments and ships the goods.[S08][S23] Because fibre production, spinning and wet processing dominate a garment's cradle-to-gate footprint, purchased materials and subcontracted processing stay in Scope 3 Category 1 for corporate reporting and in upstream material modules for product reporting, never inside factory Scope 1 or 2.[S02][S08][S23]
Under the GHG Protocol Product Standard, ISO 14067 and WBCSD PACT Version 3, cradle-to-gate emissions of purchased components travel with the bill of materials (BOM).[S01][S05][S10] Each input's embodied carbon equals gross mass purchased per accepted garment multiplied by its cradle-to-gate factor, which already contains the upstream mill's Scope 1 fuel, Scope 2 power, fibre burdens and inbound transport.[S23][S31]
Two errors corrupt this boundary.[S23] Omission occurs when a garment plant publishes only its low Scope 1 and 2 sewing emissions per piece and calls that partial figure the garment footprint, omitting fabric and trims.[S01][S08][S31] Double counting occurs when an integrated group owning both a mill and a garment plant includes the mill's fuel and power in group Scope 1 and 2 and also counts internal fabric transfers in corporate Scope 3 Category 1.[S02][S04][S23] Within one corporate boundary, each owned site's fuel and power enter group Scope 1 and 2 once, while Scope 3 Category 1 records only externally purchased inputs; in the product account, every stage from field to garment is summed once.[S01][S04][S23]
Although fabric sits in Scope 3 Category 1, factory engineering governs how much upstream fabric carbon enters each garment.[S23][S31] In the 2026 T-shirt assessment by Forfora et al., cumulative cotton losses across the cradle-to-gate chain reach 31 percent, requiring 0.362 kilograms of raw cotton before losses to deliver a 0.250-kilogram shirt.[S31] Inside the garment plant, marker efficiency, remnants, splice losses and sewing rejects set the gross-to-net fabric ratio.[R29][S31]
If a factory cuts 100 kilograms of dyed fabric at an 82 percent yield, 82 kilograms leave in garments and 18 kilograms leave as offcuts.[S25][S31] Both the product footprint and corporate Scope 3 Category 1 include the full 100 kilograms of purchased fabric, while disposal of the 18 kilograms of offcuts is recorded in Scope 3 Category 5 using waste factors that exclude upstream production.[S02][S20][S23] When GFT's digital tools improve marker nesting or deploy automated defect inspection (where computer vision achieves above 90 percent accuracy across more than 40 defect types at up to 60 metres a minute versus 60 to 70 percent for manual inspection), the factory cuts Scope 3 fabric mass per good garment alongside Scope 1 and 2 energy.[R29][S23] Subcontracted printing, washing or embroidery is recorded in Scope 3 Category 1 using primary subcontractor data or a documented secondary factor.[S10][S23]
To show how corporate Scopes 1, 2 and 3 align with product stages without omission or overlap, Exhibit 32 maps the 17 GHG Protocol inventory compartments across direct operations, purchased energy, upstream supply chain and downstream stages.[S01][S02][S03][S04]
As Exhibit 32 shows, a factory gate operational report covers 2 of the 17 GHG Protocol compartments (Scopes 1 and 2), a cradle-to-gate product record combines those 2 scopes with relevant inputs from the 8 upstream Scope 3 categories (Categories 1 to 8), and a full corporate and cradle-to-grave account spans all 17 compartments including the 7 downstream categories (Categories 9 to 15).[S01][S02][S03][S04] Because Exhibit 32 counts standard compartments rather than tonnes of CO2e, it establishes scope completeness rather than an empirical emission share.[S02][S23]
Interlude · the cloth half-woven
Woven: sections 7.0 to 7.8Still to weave: 7.11 to 7.17
Read-out
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.
Read this exhibit in its chapter ↗7.11
Read-out · sourced
Sourced from UK DESNZ and IEA activity-data requirements (S14, S20), GHG Protocol Scope 3 allocation guidance (S23), US EPA stationary, fugitive and electricity guidance (S0701, S0702, S0704) and GFT programme design.
Unit: daily operational data schema. Status: sourced. Sources: S14, S20, S23, S0701, S0702, S0704.
Once a factory has quantified its Scope 1 and Scope 2 emissions in kilograms of CO2e, it divides that total by a physical denominator to obtain an operational carbon intensity.[S08][S23] Watson and Wiedemann and Forfora et al. show that the functional unit (1 kilogram of textile, 1 garment, or 1 wear) changes how burdens are interpreted.[S26][S31] Inside the plant, three operational denominators must be separated: started units (cut bundles loaded to the line), gross finished units (units reaching the line end before rejection), and accepted good units (A-grade garments packed for shipment).[S23][S26]
Once a factory has quantified its Scope 1 and Scope 2 emissions in kilograms of CO2e
S08, S23
When a line starts 1,000 shirts during an illustrative shift, every bundle draws power and steam.[S20][S23] Suppose 880 shirts pass on the first pass (88 percent illustrative first-pass yield), 70 shirts fail for stitch or stain defects and are reworked before passing, and 50 shirts suffer irreparable defects and are scrapped.[R29][S23] Machines sewed and pressed 880 units once, 70 reworked units twice, and 50 rejected units that cannot be sold.[S23][S25]
Dividing shift Scope 1 and 2 emissions by 1,070 illustrative machine passes or 1,000 started units understates carbon intensity by spreading emissions onto defective work.[S23][S26] Under ISO 14040, ISO 14044 and the GHG Protocol Product Standard, unit-process burdens are normalised against the net reference flow of functional product leaving that gate, making accepted good units (950 shipped shirts in this illustrative shift) the only valid product denominator.[S01][S24][S25]
Tracking carbon per started garment beside carbon per accepted good garment in GFT's dashboard quantifies the quality carbon penalty of the line.[S23][S25] When a factory suffers high defect rates or low utilisation (as in Cameroon's legacy sector, where a July 2023 report recorded CICAM utilisation at 33.7 percent at Garoua, 48.9 percent at CICAM 1 and 10.83 percent at CICAM 2, costing about CFAF 2 billion in 2020), baseload power for lighting, HVAC, air leaks and boiler standby heat runs while accepted output falls, raising Scope 1 and 2 CO2e per good garment.[R12][S20]
To calculate carbon per good garment without parallel paperwork, GFT's Cameroon programme embeds utility and waste fields into the daily line and sustainability logs kept by supervisors and technicians.[R06][S20] At the close of every shift, the factory records six operational field groups, shown in Exhibit 33.[S20][S0701][S0704]
The six shift field groups in Exhibit 33 timestamp every kilowatt-hour, litre of fuel and kilogram of steam to the shift, line and order that consumed it.[S20][S23] While Exhibit 33 defines the shift capture schema, Phase 1 of GFT's roadmap records these six groups on structured digital forms backed by meter photographs before automated telemetry is installed.[S20][S23]
Phase 1 of GFT’s roadmap records these six groups on structured digital forms backed…
S20, S23
7.17
Beyond purchased materials (Scope 3 Category 1), upstream fuel and power losses (Category 3) and freight (Categories 4 and 9), a garment factory generates indirect emissions across additional Scope 3 categories requiring a relevance screen under the GHG Protocol Scope 3 Standard.[S02][S23] The 15 categories require an organisation to screen all activities first and focus primary data collection where emissions, reduction potential and stakeholder relevance are highest.[S02][S23]
Beyond purchased materials (Scope 3 Category 1)
S02, S23
PEFCR) follow applicable product category rules with disclosure.[S01][S05][S06][S23]The GHG Protocol Scope 3 Calculation Guidance authorises secondary proxies (commuting survey bands, flight calculators and ecoinvent processes) for minor categories representing a small share of total emissions.[S16][S23] In product footprints, the GHG Protocol Product Standard separates attributable life cycle processes from non-attributable overhead so corporate Scope 3 completeness is preserved while product records exchanged under WBCSD PACT Version 3 focus on material, energy, waste and transport flows.[S01][S10][S23]
By embedding fuel flow meters, refrigerant mass balances, two-tier sub-meters, standard allowed minutes and first-pass yields into one daily record, the garment factory turns Scope 1 and 2 accounting into a live control system.[S04][S20][S23] Once the factory gates are measured and allocated cleanly to every accepted garment, the next task is to follow those garments across multimodal freight corridors without shrinking the fuel boundary.[S01][S18]
Check the record
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31 sources · 357 citation marks on this pageMost cited: S23, 74 times
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R03 · Grade C · inherited record
Inherited evidence R03
Company profile: more than 220,000 cotton producers supported in northern Cameroon; nine ginning plants; two oil mills.
Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.
R06 · Grade C · inherited record
Inherited evidence R06
About 95 percent of cotton fibre exported raw against 5 percent processed locally; industrialisation target of 50 percent local processing.
Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.
R10 · Grade C · inherited record
Inherited evidence R10
Camtext SA: 12,000 t a year processed; about 12,000 jobs at the Dibamba hub and 3,000 at Garoua; return on investment near 11 years; optimal capacity around 2033.
Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.
R12 · Grade C · inherited record
Inherited evidence R12
CICAM capacity utilisation, July 2023 report: Garoua 33.7 percent, CICAM 1 48.9 percent, CICAM 2 10.83 percent; underutilisation cost about CFAF 2 billion in 2020.
Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.
R16 · Grade C · inherited record
Inherited evidence R16
Informal share of employment about 90 percent; standard 40-hour week, 48-hour maximum, overtime at 1.2 times.
Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.
R29 · Grade C · inherited record
Inherited evidence R29
Manual defect inspection 60 to 70 percent accurate, missing 20 to 30 percent of defects; computer vision above 90 percent across more than 40 defect types; line-scan inspection up to 60 metres a minute.
Publication date unrecorded. Inherited source-text record. The original publication has not been independently reopened for this web edition.
c07-S01 · Grade A
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.
Open the recorded source ↗c07-S02 · Grade A
Corporate Value Chain Scope 3 Accounting and Reporting Standard
Users of the standard can now account for emissions from 15 categories of Scope 3 activities, both upstream and downstream of their operations.
2011. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S03 · Grade A
Scope 2 Guidance
The Scope 2 Guidance standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat and cooling (called “scope 2 emissions”).
2015. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S04 · Grade A
Corporate Accounting and Reporting Standard
The GHG Protocol Corporate Accounting and Reporting Standard provides requirements and guidance for companies and other organizations preparing a corporate-level GHG emissions inventory.
2004. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S05 · Grade A
ISO 14067:2018 Carbon footprint of products
This document addresses only a single impact category: climate change.
2018-08. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S06 · Grade A
New EU rules for measuring environmental impact of clothes and shoes
These rules introduce a science-based and impartial method to assess the environmental impact of clothing and shoes across their entire lifecycle, from raw material extraction, production and logistics to use and end-of-life.
2025-06-25. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S08 · Grade B
Apparel and Footwear Sector Science-Based Targets Guidance
Value chain (scope 3) emissions are significant for this sector, and companies face numerous barriers to address them.
2019. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S09 · Grade A
Cameroon country energy profile
Electrification rates are relatively high in Cameroon compared to the Central African region: 54% of the population has access to electricity, while consumption remains low.
2026. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S10 · Grade B
PACT Methodology Version 3 for product carbon footprints
The PACT Methodology Version 3 provides a harmonized, transparent, and practical framework for product-level carbon accounting.
2025-04-30. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S11 · Grade A
AR6 Working Group I Chapter 7: The Earth's energy budget, climate feedbacks, and climate sensitivity
This chapter assesses emission metrics, which are used to quantify how the climate response due to the emission of different greenhouse gases compares to the response to the emission of carbon dioxide (CO2).
2021-08-06. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S14 · Grade A
Emissions Factors 2026
Annual GHG emission factors for World countries from electricity and heat generation.
2026-09-25. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S15 · Grade A
Renewable Power Generation Costs in 2025
In 2025, Solar PV remained at its 2024 level of USD 44/MWh, while wind continued to improve, with onshore wind falling to USD 33/MWh and offshore wind to USD 78/MWh.
2026-07-02. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S16 · Grade B
Introduction to the database
The processes in the ecoinvent database represent the average production conditions within a geographical location, rather than company-specific or site-specific conditions.
2025-11-05. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S18 · Grade B
GLEC Framework for logistics emissions accounting and reporting
That’s why the Global Logistics Emissions Council (GLEC) developed the GLEC Framework, to harmonize the calculation and reporting of logistics GHG emissions across multi-modal supply chains.
2024. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S20 · Grade A
Greenhouse gas reporting conversion factors 2026
The UK government conversion factors for company reporting of greenhouse gas emissions enable users to calculate and report their emissions based on their activity data, such as volume of fuel used, kWh of electricity purchased, or distance travelled, for their Scope 1, 2 and 3 emissions separately.
2026-06-11. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S23 · Grade A
Technical Guidance for Calculating Scope 3 Emissions
In fact, data collected from a supplier may actually be less accurate than industry-average data for a particular product.
2013. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S24 · Grade A
ISO 14040:2006 Life cycle assessment principles and framework
The intended application of LCA or LCI results is considered during definition of the goal and scope, but the application itself is outside the scope of this International Standard.
2006-07. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S25 · Grade A
ISO 14044:2006 Life cycle assessment requirements and guidelines
ISO 14044:2006 covers life cycle assessment (LCA) studies and life cycle inventory (LCI) studies.
2006-07. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S26 · Grade B
Review of Methodological Choices in LCA-Based Textile and Apparel Rating Tools
This review found that the provision of, and adherence to the appropriate standards and best practice in LCA would rectify most of these issues.
2019-07-15. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S28 · Grade A
Cameroon's journey toward affordable, reliable, and universal electricity access for all
Cameroon is embracing renewable energy to lower costs and cut carbon emissions.
2025-01-16. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S31 · Grade B
A Comparative Life Cycle Assessment of T-Shirt Production Using from Viscose, Lyocell, Cotton, and Polyester
However, Lyocell also shows the highest carbon footprint (21.6 kg CO2eq/kg) unless produced in regions with cleaner energy mixes.
2026-04-20. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S0701 · Grade A
Greenhouse Gas Inventory Guidance: Direct Emissions from Stationary Combustion Sources
This document covers the direct emissions from combustion of fuels and does not address the upstream emissions associated with the extraction, production, and transportation of these fuels, which are included in Scope 3, Category 3, fuel- and energy-related activities.
2023-12. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S0702 · Grade A
Greenhouse Gas Inventory Guidance: Direct Fugitive Emissions from Refrigeration, Air Conditioning, Fire Suppression, and Industrial Gases
Often organizations whose core business does not include the use of this type of equipment exclude the associated GHG emissions from their GHG inventory as not material. However, the materiality of a source can only be established after it has been assessed.
2023-12. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S0703 · Grade A
Scope 1 and Scope 2 Inventory Guidance
Although scope 2 emissions physically occur at the facility where they are generated, they are accounted for in an organization’s GHG inventory because they are a result of the organization’s energy use.
2026-04-02. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗c07-S0704 · Grade A
Greenhouse Gas Inventory Guidance: Indirect Emissions from Purchased Electricity
To quantify scope 2 emissions, the activity data needed are the amount of electricity that is purchased during the reporting year. Utility bills or other purchase records can be used to determine the amount of electricity purchased. This information on the electricity entering the organization’s facility is considered the best type of activity data as opposed to sub-metering data from within the facility, which may be incomplete.
2023-12. Register access date: 2026-10-30. Source provenance is supplied by the paper evidence register.
Open the recorded source ↗S04 GHG Protocol. 2004.
S20 UK Department for Energy Security and Net Zero. 2026-06-11.
S08 Science Based Targets initiative and World Resources Institute. 2019.
S31 Forfora et al., Sustainability. 2026-04-20.
S23 GHG Protocol and Carbon Trust. 2013.
S0704 United States Environmental Protection Agency. 2023-12.
R06 Cameroon Trade Hub. Publication date unrecorded; inherited source-text check.
S01 GHG Protocol. 2011.
S03 GHG Protocol. 2015.
S24 International Organization for Standardization. 2006-07.
S02 GHG Protocol. 2011.
S0702 United States Environmental Protection Agency. 2023-12.
S0703 United States Environmental Protection Agency. 2026-04-02.
S0701 United States Environmental Protection Agency. 2023-12.
S14 International Energy Agency. 2026-09-25.
S11 Intergovernmental Panel on Climate Change. 2021-08-06.
R03 SODECOTON. Publication date unrecorded; inherited source-text check.
R10 Ecofin Agency. Publication date unrecorded; inherited source-text check.
S09 International Energy Agency. 2026.
S28 World Bank. 2025-01-16.
S15 International Renewable Energy Agency. 2026-07-02.
S05 International Organization for Standardization. 2018-08.
S10 World Business Council for Sustainable Development. 2025-04-30.
R29 MDPI; industry inspection literature. Publication date unrecorded; inherited source-text check.
S25 International Organization for Standardization. 2006-07.
S26 Watson and Wiedemann, Sustainability. 2019-07-15.
R12 Business in Cameroon. Publication date unrecorded; inherited source-text check.
S06 European Commission. 2025-06-25.
R16 WageIndicator. Publication date unrecorded; inherited source-text check.
S16 ecoinvent. 2025-11-05.
S18 Smart Freight Centre. 2024.
Keep the thread · chapter 07 of 14
Move the shuttle along the rack to preview any chapter: its sections, exhibits and reading time. Draft web edition. This research is not investment, legal or tax advice; illustrative models are not measured factory results.
The paper's rack · 14 boltsBolt length: reading time
01Part I: Build the account before the claim
A garment number becomes decision-ready only when its boundary, function, evidence and intended use are explicit.
02Part I: Build the account before the claim
A controlled chart of accounts lets site emissions, supplier emissions and product emissions meet once and only once.
03Part I: Build the account before the claim
The same inventory can support a sourcing decision or mislead the public, depending on the function and boundary chosen.
04Part I: Build the account before the claim
A screening model earns its keep by showing where primary evidence will change the decision most.
05Part II: Follow carbon through the garment
A cotton footprint is built from farm activity and allocation choices, not from a generic natural-fibre label.
06Part II: Follow carbon through the garment
Processing geography, thermal energy and functional performance can matter as much as the fibre name.
07Part II: Follow carbon through the garment
A factory can account precisely for its own operations only when utilities, output and allocation share the same time and line structure.
08Part II: Follow carbon through the garment
A route footprint depends on mass, loading, mode, fuel, empty running and upstream energy, not only kilometres.
09Part II: Follow carbon through the garment
A garment is not fully accounted until care, service life and disposal are made explicit.
10Part III: Reduce carbon without moving the problem
A reduction claim is credible only when a measured action changes a defined baseline without shifting the burden elsewhere.
11Part III: Reduce carbon without moving the problem
Electricity and heat decarbonisation require meter data, contractual evidence and a separate solution for thermal demand.
12Part III: Reduce carbon without moving the problem
A lower footprint per garment is not enough when volume, substitution or rebound raises the total.
13Part IV: Make the account operable
Every published footprint needs reproducible arithmetic, proportionate review and wording bounded by the evidence.
14Part IV: Make the account operable
The first shift should produce a controlled carbon record that improves with each phase of the factory's operating system.