A cold-start factory does not need an expensive platform before it can preserve evidence. It needs stable identifiers, controlled records and people with authority to stop an unsupported claim. GFT's performance-management design supplies the operating context for daily capture and later migration. The circularity extension should begin with a lot register, an evidence register, a batch calculation and a claim-release log. Each record should identify its owner, observation time, source document, review status and correction history.
The lot register connects source material to containers and process batches. Minimum fields include source and receiver, material description, pre-consumer or post-consumer class, gross weight, tare, net or standardised weight, container identifier, process destination and stock status. The evidence register holds supplier agreements, Reclaimed Material Declaration Forms, incoming and outgoing Transaction Certificates, Scope Certificates, inspection results and shipping records. A document reference without a reviewed file and validity state is not enough.
The batch calculation retains input composition, loss factors by material, outputs, rejects, stock, non-certified dispositions and unresolved differences. The claim-release log records the exact product, component, percentage, wording, certification information, approver and date. These four records make the arithmetic traceable without pretending that a workbook is a certification decision. When the operation migrates to a central data store, the same states and identifiers should survive unchanged.
GFT recommends four system states: physically received, technically accepted, certification reviewed and claim released. Physical receipt confirms that material arrived. Technical acceptance confirms composition and quality against the receiver's specification. Certification review confirms the required source and custody evidence. Claim release authorises particular wording for a defined product. Keeping these states separate prevents a usable bale from being rejected unnecessarily while also preventing its early use in an assured claim.
Supplier certificate changes require a controlled response. Before certified purchase or dispatch, the system should check certificate scope, validity and process coverage. If a certificate expires, is suspended or no longer covers the relevant product, the recommended control is to stop new certified claims and affected certified orders until the certification body resolves the position. Ordinary production may continue only under an authorised non-claim disposition. This is a governance recommendation, not a claim that software alone proves fraud or conformity.
A practical exception test should include the following cases:
- Missing input Transaction Certificate: hold the affected material's certified status, preserve the physical lot and request evidence. Do not reconstruct a certificate from an invoice.
- Different recycled and virgin losses: calculate each fraction separately and hold the output percentage until representative batch evidence supports it.[S1101]
- Same-process return: classify the material as internal reuse unless the certification body accepts another treatment. Do not count it automatically as pre-consumer recycled content.[S1101]
- Certificate scope mismatch: stop the affected claim even when the supplier holds a valid certificate for another site, product or process.[S1103]
- Unresolved stock difference: investigate before closing the period. Do not allocate the difference to certified output because that would make the report balance.
Before an external audit, the plant should perform a vertical trace and a horizontal reconciliation. The vertical trace selects one claimed garment batch and follows it backwards through output documents, production records, input certificates and reclaimed-material origin. The horizontal reconciliation selects one period and tests whether total claimed inputs, stock, outputs, waste, rejects and non-certified sales reconcile. One tests depth; the other tests completeness. Both should include a deliberate correction so that the history of who changed what remains visible.
The final test is whether an independent reviewer can reach the same conclusion without oral explanation from the original operator. If the evidence requires a remembered supplier nickname, an undocumented moisture adjustment or a private spreadsheet formula, the control is not ready. GFT's recommendation is deliberately modest: record the material event once, preserve its source, calculate openly, and release only the claim that survives inspection. That gives a small factory an affordable path to assurance and gives its buyers a claim they can test.