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Chapter 04 of 14 · Part I · Draft web edition

Better data means representative data, not simply more data

A screening model earns its keep by showing where primary evidence will change the decision most.

Sections
6
Exhibits
6
Minutes
24
Sources
9
EX 15 · Request evidence. From Rank decision gaps. Leads to Test the replacement.

The cloth is woven from this chapter's 6 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.

The chapter as a draft: 6 sections, 4 exhibit wefts, one shuttle.

Lead exhibit · 15FlowillustrativeScreening gives every collection request a decision purpose
Screen all stagesRank decision gapsRequest evidenceTest the replacementReview residual risk

Read-outScreen all stages. Starting point. Leads to Rank decision gaps.

Method and source

Illustrative GFT workflow informed by GHG Protocol screening guidance. The sequence is a recommendation, not an observed operating system or a mandatory standard procedure.

Unit: proposed evidence workflow. Status: illustrative. Sources: S23. Illustrative figures are teaching examples, not measured factory results.

The chapter's warpBar: share of the reading · square: an exhibit

Section 4.0 · Opening · 1 min · no exhibit of its own · one movement Go to section ↓

Overture · 1 min

Better carbon data describe the production actually being assessed, preserve the boundary of each input and reveal whether uncertainty could change the decision. Collecting more records is useful only when those records resolve a material weakness. GFT therefore proposes an evidence ladder: screen the whole account, identify decision-sensitive gaps, test supplier submissions, replace weak proxies with representative observations and preserve each calculation version. This is a proposed method for the Cameroon textile programme, not a claim that a factory baseline has been measured. It follows the distinction between data specificity and accuracy made in GHG Protocol guidance.[S23]

¶ 01 · 1 source

S23

The chapter takes the declared garment function and system boundary as its starting conditions. It does not choose a fibre, prescribe farm practices or calculate a national garment footprint. Its question is narrower: which evidence is sufficient for the intended use, and which additional observation would make the next decision more defensible? GFT recommends keeping that question beside the data request. Otherwise an apparently complete database can conceal missing production periods, incompatible factors or an allocation rule that no reviewer can reproduce.

¶ 02

4.13 min · 9 paragraphs · 1 exhibit

Screening directs effort to the largest uncertainties

Related · chapter 059 paragraphs step it

Related exhibit 25 · chapter 05Decision mapsourcedA cotton evidence register separates activity, factor and counterfactual priorities
Standardise method rulesCollect local primary evidencefirstRetain documented screeningdefaultsVerify regional boundary conditionsProxy distortion risk (0 to 10) →Sensitivity of lint CO2e footprint (0 to 10) →Lint yield per haSynthetic N rate and…Irrigation water and…Soil N2O climate tier…Ginning energy and ou…Co-product allocation…Land-use change and S…GWP version and gas s…

Read-outLint yield per ha: Proxy distortion risk (0 to 10) 8.5, Sensitivity of lint CO2e footprint (0 to 10) 9.2. Quadrant: Collect local primary evidence first

Method and source

Sourced governance classification mapped on a 0 to 10 decision grid. The eight register fields are drawn from IPCC metric and soil rules (S11, S0501), ecoinvent geographic proxy limits (S16), Watson and Wiedemann cotton LCA sensitivity review (S26) and FAO nitrogen guidance (S29). Coordinates represent analytical priority for primary-data replacement in GFT's Cameroon programme, not measured emissions.

Unit: priority score from 0 (low) to 10 (high). Status: sourced. Sources: S11, S16, S26, S29, S0501.

Read this exhibit in its chapter ↗
4.1 · Introduction · paragraph 1 of 9

GHG Protocol recommends screening before committing to detailed collection, considering emissions significance, reduction opportunities and business relevance. Its calculation guidance permits different methods for different activities, rather than requiring the same precision everywhere.[S23] GFT would translate that principle into an evidence worklist. Each line would identify the activity, the current estimate, the weakness that matters, the decision exposed to that weakness and the person able to resolve it. The worklist should describe a decision problem, rather than reward whichever supplier submits the most attachments.

Begin with a process map and a completeness register. For every included process, record whether the model uses measured activity, an engineering estimate, an industry average or a scenario. Record exclusions separately. An empty field must remain distinguishable from an observed absence of activity. GFT recommends a specific missing-data flag, with a temporary proxy and an owner where a proxy is justified. A blank emissions cell must never become an apparently measured zero merely because the calculation software expects a numeric input.

Next ask how a weak input could affect the result. A large estimated contribution is an obvious collection candidate, but it is not the only one. A smaller contribution may determine whether an apparent improvement survives, whether a contractual boundary is satisfied or whether an operating action can be checked. Conversely, a large contribution whose uncertainty would not change the immediate choice may be suitable for a bounded screening estimate while a different question is resolved. This is GFT's proposed decision discipline, rather than a universal materiality threshold.

The evidence ladder in Exhibit 15 expresses that discipline. It is a proposed workflow informed by the screening guidance, not a statement that its sequence has been implemented. The final review can send the account back to collection when the remaining uncertainty still affects the decision. Completion means the evidence is adequate for the declared purpose, rather than that every possible variable has become a direct measurement.

A useful request states the uncertainty it is intended to reduce. Instead of asking for a complete sustainability report, ask for the fuel record covering the same production interval as the product output, or the site allocation schedule behind a supplied fabric factor. GFT recommends checking whether the requested evidence already exists in production, maintenance or purchasing records before creating another reporting form. Collection cost belongs in the decision, but it cannot justify hiding an unresolved hotspot or replacing an unavailable observation with a favourable assumption.

The worklist should distinguish a data owner from an action owner. GFT proposes that the holder of the original record confirms what it measures, while the carbon analyst confirms how it enters the model. A purchasing team can identify a supplier and a transaction period without being asked to approve a technical emission factor. A production supervisor can explain unusual operating conditions without being made responsible for an entire life cycle account. This division gives each request a practical route to resolution and avoids an unexplained transfer of judgement between departments.

Priority should also survive a change in the headline result. GFT recommends retaining the earlier screening estimate beside its replacement and documenting whether the activity moved up or down the collection worklist. A revised estimate may reveal that a formerly minor stage deserves attention. It may also show that the initial hotspot was largely a mismatch in the proxy. Neither result is a failure of screening if the method made the uncertainty visible and the replacement evidence is properly tested. Screening should guide learning rather than defend its original ranking.

The worklist also needs stopping rules. GFT would close a collection action when the source is readable, its boundary matches the model, the replacement calculation is reproducible and the remaining limitation is recorded. Where evidence is inaccessible, retain a dated screening estimate with a sensitivity test and a further collection trigger. Reopening should follow a changed process, a newly material uncertainty or a new intended use. A model adequate for internal investigation may need further evidence before it supports an external comparison.

4.23 min · 7 paragraphs · 1 exhibit

Supplier-specific is not a synonym for accurate

Supplier-specific information can have weak granularity, unreliable source records or uncertain allocation. GHG Protocol explicitly warns that such information may be less accurate than an industry average.[S23] A supplier name attached to a factor is therefore provenance, not proof of fitness. GFT recommends treating a submission as an evidence package that must pass acceptance checks before replacing the existing proxy. An unsigned spreadsheet can still contain useful observations, while an attractive verification statement can leave the relevant product boundary unresolved.

GFT's proposed acceptance package begins with product identity, production site, reporting interval and declared unit. It then records included processes, excluded activities, activity sources, emission-factor sources, allocation basis, primary-data coverage and the extent of review. Keep the evidence behind a total as well as the total itself. If commercial confidentiality prevents detailed disclosure, record what an authorised reviewer can inspect and which limitations remain for the receiving organisation. Confidentiality can change the evidence route; it does not establish the correctness of an inaccessible calculation.

¶ 02

Representativeness needs separate tests rather than a single favourable label. The Product Standard identifies technology, geography, time, completeness and reliability as data-quality indicators.[S0401] GFT recommends preserving each dimension as a descriptive judgement. A recent figure from the wrong process should not become acceptable because its publication date is attractive. Likewise, a carefully measured period may remain unsuitable for annual extrapolation when the production conditions it represents differ from the intended reporting population.

¶ 03 · 1 source

S0401

The proposed acceptance tests in Exhibit 16 adapt those dimensions to a garment account. The tests are GFT recommendations, while the dimensions come from the Product Standard. No numerical score is assigned: an average could conceal a decisive failure. The decision field should state whether the submission is accepted, accepted for screening only or held pending clarification, with reasons that another analyst can inspect.

Exhibit 16RegisterillustrativeA quality profile preserves weaknesses that an average score hides
Dimension
Technology
Evidence to inspect
Process and energy route
Reason to hold
Different production route

Read-outDimension: Technology. Evidence to inspect: Process and energy route. Reason to hold: Different production route

Open the full register (5 rows)
TechnologyProcess and energy routeDifferent production route
GeographySite and factor regionUnexplained location proxy
TimeActivity and factor periodsPeriod mismatch
CompletenessCoverage of operating statesSelected normal shifts only
ReliabilitySource trail and checksUnreconciled totals
Method and source

Illustrative GFT acceptance tests mapped to the Product Standard's data-quality indicators. These tests are not standard-mandated wording, measured supplier scores or certification criteria.

Unit: proposed acceptance tests. Status: illustrative. Sources: S0401. Illustrative figures are teaching examples, not measured factory results.

The primary-data share should have a defined denominator. GFT recommends recording whether it describes activity records, model inputs or attributed emissions. These are different measures. A long list of direct observations does not demonstrate that the dominant emission contribution has direct support. Nor does a high emissions-weighted coverage figure demonstrate that every boundary choice is correct. Record the calculation used for the share and keep excluded stages visible beside it, rather than allowing coverage to function as an unexplained quality badge.

¶ 01

Review status needs the same care. The WBCSD PACT page describes verification pathways and warns that its methodology receives revisions.[S0402] GFT recommends requesting the actual method version, the scope of the review and any qualifications. A review of the supplier's organisational inventory should not be silently extended to a product allocation that the reviewer did not examine. Store assurance as a separate attribute from representativeness, so that a record can be well checked against its own rules while still unsuitable for the receiving account.

¶ 02 · 1 source

S0402

Sampling also needs a population. GFT proposes grouping suppliers or production records by process route, location and operating condition before extrapolating. Record which groups were observed, which remain proxied and why the observations are considered transferable. Do not let convenient access decide the entire sample. If only a cooperative supplier provides detail, retain a limitation on extrapolating that evidence to the rest. The appropriate response to a coverage gap is a bounded estimate and a collection plan, rather than an unsupported assertion that the unobserved population behaves similarly.

¶ 03

4.33 min · 9 paragraphs · read with a related exhibit

Background databases provide proxies, not site truth

Related · chapter 019 paragraphs step it

Related exhibit 03 · chapter 01FlowsourcedOne garment creates two linked carbon accounts
Organisational boundaryScopes 1, 2 and 3Corporate inventoryDefined garment and functionProduct life cycle stagesProduct footprintReconcile shared evidence

Read-outOrganisational boundary. Starting point. Leads to Scopes 1, 2 and 3.

Method and source

Sourced process synthesis. S04 governs the corporate inventory, S02 its upstream and downstream Scope 3 coverage, S01 the product life cycle account, and S23 the calculation methods and evidence descriptions. Reconciliation compares shared activities, periods and boundaries; it does not assert that corporate and product totals are interchangeable.

Unit: accounting architecture. Status: sourced. Sources: S01, S02, S04, S23.

Read this exhibit in its chapter ↗
4.3 · Introduction · paragraph 1 of 9

Ecoinvent describes its processes as geographical production averages rather than company-specific or site-specific conditions.[S16] That distinction gives background data a useful role and a clear limit. A background process can supply a transparent starting point where direct evidence is unavailable. It cannot establish that a particular mill uses the represented technology, energy mix or production yield. GFT recommends making every proxy visible in the model so that the analyst can replace it without reconstructing the account.

The first selection question is process identity. Write what enters and leaves the dataset, its reference product and its declared unit. Check whether it represents fibre, yarn, fabric or a finished good before attaching it to a purchasing quantity. GFT would also record moisture or conditioning assumptions where these affect the mass basis. A factor with the right material name but the wrong processing stage should be held as a candidate, not accepted automatically. The account needs a matching process boundary as well as a matching commodity description.

Geography should describe the process represented, rather than merely the address of the trader supplying it. GFT recommends keeping production location, purchase location and dataset geography in separate fields. Where the true production location is unknown, state that gap and test plausible alternatives. A purchase invoice can prove that a transaction occurred without proving the origin of its upstream electricity or heat. This distinction is particularly useful in a textile chain where intermediate goods can pass through several commercial owners before reaching the garment maker.

Quantis describes WALDB as an apparel and footwear database with disaggregated processing information and geographical modelling.[S17] Its sector coverage can help an analyst locate relevant candidate processes, but coverage alone does not settle transferability. GFT recommends requesting the dataset documentation before accepting a process match, including the model version and restrictions on use. The chapter relies on the provider's description of the resource, not on an inspection of its licensed underlying inventory. No proprietary process value is reproduced here.

Method consistency remains a separate test. Textile Exchange cautions that methodological choices, assumptions and boundaries affect LCA results, and advises against comparisons between unlike studies or datasets.[S22] GFT would therefore keep a candidate-factor register rather than assemble a ranking from unrelated published numbers. The register should show why a dataset was selected, what it substitutes for and which sensitivity case tests its weakest match. A common reporting unit cannot by itself make inconsistent models comparable.

GFT proposes recording both the foreground and background versions when a model combines direct factory observations with database processes. Otherwise a later software update may change the total even though the factory file is unchanged. Preserve the selected process identity, system model, impact method and any modifications made by the analyst. The record should explain whether a supplied value is a direct inventory flow or an already characterised impact result, so the receiving calculation does not apply characterisation again to an impact total.

Selection should include a rejection record. A plausible candidate may be unsuitable because its energy route is unknown, its product output differs or its boundary duplicates another included stage. GFT recommends recording the specific reason rather than merely marking the candidate as poor quality. That record prevents the next analyst from reinstating the same unsuitable factor during an update. It also makes a collection request more focused: the supplier can be asked for the missing process description or coverage statement that would allow a decision, instead of being asked to repeat its entire submission.

A proxy replacement should leave an audit trail. GFT recommends retaining the original dataset identifier, the replacement identifier, the reason for change and the affected model lines. Do not overwrite a global factor because a supplier provides a more specific record for a particular purchase. Create a scoped replacement for the relevant product, site and period. That approach allows the analyst to discover whether an apparent improvement came from production change, a better process match or a changed modelling convention.

For a Cameroon application, the absence of local process evidence should remain a visible limitation, not become a claim of either advantage or disadvantage. GFT proposes selecting a documented screening proxy, identifying its mismatch and checking whether reasonable alternatives change the immediate decision. If they do, prioritise local collection before advancing the claim. If they do not, retain the proxy provisionally and revisit it when the purpose changes. This is an evidence strategy for a prospective account, not a measured conclusion about Cameroonian manufacturing.

Key figures from chapter 01 · Exhibit 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.

Read this exhibit in its chapter ↗

4.43 min · 7 paragraphs · 1 exhibit

Physical activity data support operating decisions

Step 1 of 4Spend before

Exhibit 17 · illustrativeA price discount alone reduces the illustrative spend estimate

05001,0001,5002,0002,000Spend before1,600Spend after2,000Physical before2,000Physical after
05001,0001,5002,0002,000Spend before1,600Spend after2,000Physicalbefore2,000Physicalafter

Spend before

Spend before: 2,000 illustrative kg CO2e per purchase · illustrative

The UK conversion-factor page explains activity-based calculation using fuel quantities, purchased electricity and distance, and identifies the separate reporting scopes.

Spend after

Spend after: 1,600 illustrative kg CO2e per purchase · illustrative

Physical before

Physical before: 2,000 illustrative kg CO2e per purchase · illustrative

Physical after

Physical after: 2,000 illustrative kg CO2e per purchase · illustrative

The method behind it: Worked example: a price discount changes the estimate without changing production.

Method and source · Exhibit 17

Illustrative inputs: quantity 1000 kg; prices XAF 5000/kg and XAF 4000/kg; assumed spend factor 0.0004 kg CO2e/XAF. Results: 1000*5000*0.0004=2000 and 1000*4000*0.0004=1600. Assumed physical factor 2 kg CO2e/kg gives 2000 at either price. No observed reduction.

Unit: illustrative kg CO2e per purchase. Status: illustrative. Illustrative figures are teaching examples, not measured factory results.

4.4 · the bodyExhibit 17 above; its figures are illustrative where marked.

The UK conversion-factor page explains activity-based calculation using fuel quantities, purchased electricity and distance, and identifies the separate reporting scopes.[S20] GFT recommends preserving the physical observation before applying any carbon factor. Store the reading, unit, coverage period, source record and any transformation. The carbon result should remain reproducible from those fields. An activity total and its associated factor are different kinds of evidence, so each needs its own quality assessment and version history.

For operating decisions, GFT proposes a distinction between consumption, purchase and allocation. A delivery note records material received; a store reconciliation estimates material consumed; a batch record assigns consumption to production. These records can support each other without becoming interchangeable. The same approach should apply to a fuel tank or an energy meter: identify the physical boundary, account for transfers and match the observation interval to production. Avoid allocating an entire reporting period from a convenient short observation unless its representativeness has been tested.

¶ 02

A spend model answers a different arithmetic question. Holding its factor constant, a change in price changes estimated emissions even when physical quantity stays fixed. The illustrative example below isolates that effect. It does not show that spend screening is useless. It shows why GFT would retain quantity and price separately before interpreting a purchasing change as an operational carbon reduction. Where physical evidence is missing, preserve the spend estimate as a screening line with that limitation stated.

¶ 03

The comparison in Exhibit 17 keeps the physical case unchanged while the spend estimate falls. Its point is attribution: a purchasing saving and a production saving require different evidence. A real account would need a suitable factor, its price-year treatment where relevant and a boundary check before either result could be used.

GFT recommends a reconciliation before a physical observation reaches the carbon model. Check opening stock, receipts, closing stock and recorded transfers against calculated consumption where that balance is applicable. Compare production output with the denominator used for allocation. Preserve unexplained differences as exceptions instead of forcing the balance to agree through an invisible adjustment. The reviewer should be able to distinguish an instrument reading, an estimated gap and an allocation choice even when the final calculation combines them.

¶ 05

The resulting collection request should be useful to the operator. Ask for the energy interval that matches the production batch, the rejected material that changes good output or the transport activity associated with an identified consignment. GFT would connect each request to an action that can be checked, while keeping carbon-factor selection under separate control. Better physical evidence can improve the account without proving abatement. Abatement requires evidence that the relevant activity or production conditions changed, assessed on a consistent basis.

¶ 06

4.53 min · 9 paragraphs · 1 exhibit

Uncertainty tests whether rankings survive

ISO's public description places interpretation, limitations, reporting and critical review inside the LCA framework.[S25] GFT recommends making uncertainty part of interpretation before selecting a preferred option. Separate uncertainty in a measured quantity from uncertainty in a factor, an allocation rule or a future scenario. These are different questions. A tighter meter tolerance cannot resolve an unknown production route, and a precise computational result cannot establish that a chosen use scenario represents the intended population.

Start with transparent sensitivity cases. GFT proposes changing a decision-sensitive input while holding other assumptions fixed, then documenting the direction and size of the effect. Where inputs interact, test coherent combinations rather than assembling impossible extremes. A change to fabric yield should carry its related input requirement through the model. A change to the represented electricity system should affect every process using that system consistently. The aim is to identify which uncertainty matters, not to generate a wide interval without an explanation.

¶ 02

The range exhibit in Exhibit 18 is an illustrative endpoint exercise. Assume equal function and boundary for both options. Option A contains a fixed contribution of 4 kg CO2e per garment plus 2 kWh per garment with an assumed factor between 0.2 and 0.8 kg CO2e per kWh. Option B contains a fixed contribution of 4.6 kg CO2e per garment plus 1 kWh per garment using the same factor. These invented inputs isolate a shared source of uncertainty; they are not fabric or country emission factors.

Exhibit 18Review bandsillustrativeThe illustrative preferred option changes with a shared factor
44.555.56Option AOption B

Read-outOption A: low 4.4, central 5, high 5.6 (illustrative kg CO2e per garment)

Method and source

Illustrative equal-function scenarios, not probability or confidence intervals. Shared factor f is assumed between 0.2 and 0.8 kg CO2e/kWh. A=4+2*f gives 4.4 to 5.6; B=4.6+f gives 4.8 to 5.4. At f=0.5, results are 5.0 and 5.1. Other contributions are held fixed by assumption.

Unit: illustrative kg CO2e per garment. Status: illustrative. Illustrative figures are teaching examples, not measured factory results.

In this illustrative model, subtracting B from A gives the shared factor minus 0.6. A is lower when the factor is below 0.6 kg CO2e per kWh; B is lower above that value. At the assumed midpoint, A is lower by 0.1 kg CO2e per garment, but that central ranking is insufficient to choose across the stated factor range. Collection should target the shared factor or the energy evidence that determines whether the alternatives sit on either side of the crossing.

¶ 01

subtracting B from A gives the shared factor minus 0.6illustrative

Overlapping ranges alone do not establish that a ranking can reverse. In GFT's proposed review, compare options under matched assumptions and inspect the difference directly. Shared inputs must remain shared. Treating the same grid factor as independently high for one option and low for another would answer a different scenario question. Conversely, suppliers operating in different electricity systems may need different factors. State the relationship being assumed and explain its evidence before interpreting the comparison.

¶ 02

Before collecting more evidence, GFT recommends identifying an action that remains sensible across all tested cases. A reversible investigation or a better meter record may be justified even while a supplier ranking remains unresolved. Keep that operational decision separate from a public comparative claim. If the carbon preference depends on an uncertain factor, the procurement record can describe the condition and the evidence still needed. This preserves momentum without turning a conditional result into an unconditional conclusion.

¶ 03

A failed sensitivity test should lead to a specific next step. Identify whether uncertainty comes from process mismatch, incomplete periods, an allocation choice or unknown factor coverage. Then choose the investigation that addresses that weakness. Repeating a calculation at greater numerical precision does not resolve any of those issues. GFT would require the analyst to explain how the proposed new observation changes the tested range or eliminates a disputed scenario before assigning further collection effort.

¶ 04

A probabilistic model should wait until distributions and dependencies have a defensible basis. GFT recommends recording why each distribution was chosen, whether its bounds represent observations or judgement and which inputs are correlated. A simulation's sample count is a computational setting, not evidence quality. Check convergence of the decision-relevant output, preserve the random seed for reproduction and report model limitations beside any probability. Where only plausible endpoints exist, publish scenario bounds without presenting them as a statistical confidence interval.

¶ 05
Note

4.63 min · 7 paragraphs · 2 exhibits

Factor vintage and recalculation protect the time series

Factor publication year and represented activity year are different fields. The IEA's September 2026 product description lists annual electricity and heat indicators with differing historical and provisional coverage.[S14] GFT recommends storing release date, observation period, geography, gas coverage, unit and process boundary separately. A newly released factor is not automatically a measurement of current production. The public product description establishes that such datasets exist; it does not supply a licensed Cameroon factor for use in this chapter.

The UK page provides a concrete reason to retain revision identity. Published on 11 June 2026 and updated on 31 July 2026, it explains that some unavailable values had appeared as zeros in the flat file. The correction restored blanks; the full set had retained the correct blanks.[S20] The example concerns those specified files and affected categories, not a finding that all government factors were wrong. GFT would nevertheless use it as a practical acceptance check: distinguish missing factors from zero-emission factors and archive the release actually used.

¶ 02 · 1 source

S20

The record in Exhibit 19 preserves this source history without importing any conversion-factor value. It supports a data-control lesson rather than a garment emissions calculation. An analyst can compare a stored file against a correction notice and identify whether any model line needs review.

Exhibit 19RegistersourcedA corrected factor release must remain distinguishable from its predecessor
Record
First publication
Date or treatment
11 June 2026

Read-outRecord: First publication. Date or treatment: 11 June 2026

Open the full register (4 rows)
First publication11 June 2026
Flat-file correction31 July 2026
Unavailable affected entriesBlank replaces incorrect zero
Full setCorrect blanks; not revised
Method and source

Sourced from the UK government publication page opened on 2026-10-30. Its July correction concerned the flat file; the full set was not revised. No numerical conversion factors are reproduced.

Unit: source publication record. Status: sourced. Sources: S20.

The Product Standard requires base-inventory recalculation when significant methodological changes occur and discusses improvements in data quality among the reasons a comparison may need restatement.[S0401] GFT recommends a written recalculation policy before claiming progress. Define the review trigger, responsibility and disclosure route. A materiality threshold should suit the declared method and purpose, rather than be invented retrospectively to avoid an inconvenient revision. Where historical evidence cannot be reconstructed, state the limitation and consider a new comparable baseline instead of manufacturing missing observations.

¶ 01 · 1 source

S0401

The illustrative bridge in Exhibit 20 separates a method update from operating change. Assume an originally reported intensity of 6 kg CO2e per garment. A better-matched factor would reduce that historical estimate by 0.8 kg, giving a restated baseline of 5.2 kg. Assume current production is 4.7 kg on the same revised method. The comparable operating reduction is 0.5 kg, or about 9.6 percent of the restated baseline. The apparent reduction against the original report would be about 21.7 percent, mixing the factor correction with operating change. All values are illustrative assumptions, not GFT results.

Exhibit 20ReconciliationillustrativeRestatement separates improved knowledge from operating improvement
02466Reported base-0.8Factor update5.2Restated base-0.5Operations4.7Current

Read-outReported base: total 6. Running total 6 illustrative kg CO2e per garment

Method and source

Illustrative assumptions: original baseline 6.0; factor correction -0.8; restated baseline 5.2; operating change -0.5; current 4.7. Comparable change=(5.2-4.7)/5.2=9.615%; apparent change=(6.0-4.7)/6.0=21.667%. S0401 supports recalculation principles, not these invented values.

Unit: illustrative kg CO2e per garment. Status: illustrative. Sources: S0401. Illustrative figures are teaching examples, not measured factory results.

Keep a constant-method view for diagnosing operating change beside the reporting view required by the selected accounting rules. GFT recommends explaining differences due to production mix, activity, factors, allocation and corrections without forcing them into a single success narrative. A real change in the electricity system and a correction to its historical estimate are different events. This chapter proposes the distinction; the paper's abatement and claims chapters determine how the resulting evidence supports a reduction statement.

¶ 01

The handover should contain the selected factor register, accepted activity records, unresolved exceptions, sensitivity cases and the original and restated calculation versions. GFT recommends a reviewer check that each published total can be reconstructed from that package and that later edits cannot silently alter an earlier result. This connects carbon accounting to performance management: production supplies the physical observation, the data system preserves its meaning and the reviewer controls its use. The quality test is whether the next decision is better supported, not whether the database has grown.

¶ 02

Check the record

The chapter keeps its sources within reach.

Every knot is a source this chapter cites; select one to read its record, or filter the register by grade. Publication dates and inherited-source limits stay explicit. Read the paper's full evidence summary.

9 sources · 22 citation marks on this pageMost cited: S23, 4 times

Grade AGrade BGrade CKnot size: citations on this page

All 9 records shown

c04-S14 · Grade A

International Energy Agency

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 ↗
Chapter source notes

S23 GHG Protocol and Carbon Trust. 2013.

S0401 GHG Protocol, World Resources Institute and World Business Council for Sustainable Development. 2011-09.

S0402 World Business Council for Sustainable Development. 2026-06-02.

S16 ecoinvent. 2025-11-05.

S17 Quantis. 2026-10-09.

S22 Textile Exchange. 2026-07-16.

S20 UK Department for Energy Security and Net Zero. 2026-06-11.

S25 International Organization for Standardization. 2006-07.

S14 International Energy Agency. 2026-09-25.

Keep the thread · chapter 04 of 14

Chapter 05 picks up the thread.

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.

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05Part II: Follow carbon through the garment

Cotton's account begins with inputs, yields and co-products

A cotton footprint is built from farm activity and allocation choices, not from a generic natural-fibre label.

  • 5.1Yield determines how farm burdens reach lint
  • 5.4Nitrogen creates both upstream and field emissions
  • 5.7Ginning and losses change the delivered denominator
  • 5.10Cottonseed changes the allocation question
Reading time
28 min
Exhibits
5
Sections
6
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