Environment – Climate – User Resources: How To Higg

Climate

The Climate section asks questions about your company’s approach to identifying, measuring, addressing and disclosing climate impacts. This area considers GHG emissions throughout the value chain, via direct and indirect scopes (1-3). It looks to establish how your company is transitioning to keep global warming below 1.5 °C in alignment with the Science Based Targets initiative.

Helpful Resources

Important disclaimer:

Please note that there are no applicabilities in the questionnaire, this means that even if a user answers “no” to a question, the follow up questions will still apply to the user and result in a point loss. In particular, if you answered “no/none” to the questions in this section asking if targets have been formally set and approved for a specific impact and/or topic area, the N/A answer option is not available for the related questions asking whether annual milestone targets have been met and whether those have been publicly reported, and you must answer “no”.

ECL01. Has your company calculated or estimated its greenhouse gas (GHG) emissions in the following value chain stages? (Select all that apply OR None)

About this question

A complete greenhouse gas emissions inventory is crucial to understanding a company’s footprint. This question asks you to confirm which emissions you have currently calculated. Please refer to the GHG Protocol for further guidance on scope 1, 2 and 3 emissions calculations. See BRM Guidance for definitions of Tier 1, 2, 3, 4 and other scope 3 categories used throughout this assessment.

Select one or more of the listed scopes where you can provide evidence that your company has calculated or estimated its GHG emissions
Select none if no GHG emissions are calculated by your company

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MQ.b (For: Brand, Brand and Retailer)

Reference ID: ecl.MQ.r (For: Retailer)

Evidence

Either

Link to published Scope 1,2 and/or 3 GHG emissions in metric tons of CO2e (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website, third-party websites)

Internal reports, spreadsheets, or other documents that demonstrate your company’s calculations or estimates

Note: It is important to note that different companies may use different methods to calculate or estimate GHG emissions, but the evidence should be based on recognized standards or protocols

Topic areas

GHG Emissions

ECL02. Has your company obtained third-party assurance/verification of its GHG emissions inventory for scopes 1 and 2?

About this question

Third-party assurance or verification of a company’s greenhouse gas (GHG) emissions inventory can increase its credibility and transparency.

This question asks whether your company has obtained third-party assurance or verification of its GHG emissions inventory for scopes 1 and 2.

Answer yes if your company has obtained third-party assurance or verification of its GHG emissions inventory for scopes 1 and 2
Answer no if your company has not obtained third-party assurance or verification of its GHG emissions inventory for scopes 1 and 2

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.Mg

Evidence

Either

Link to published and verified report of Scope 1, 2 GHG emissions in your company’s website or a verified reporting of the calculation through an external reporting tool (e.g., reported through the Carbon Disclosure Project)

Internal certificate, report, or other documentation from the third-party auditor

Topic areas

GHG Emissions

ECL03. Has your company obtained third-party assurance/verification of its GHG emissions inventory for scope 3?

About this question

Assurance, or verification, of a company’s GHG emissions inventory provides confidence about the collection of primary data.

This question asks you to confirm if your GHG emissions inventory was developed in a complete and accurate manner (via assurance). Any level of assurance (limited or reasonable) can qualify for a Yes response.

Answer yes if your company has obtained third-party assurance or verification of its GHG emissions inventory for scope 3
Answer partial yes if your company has obtained third-party assurance or verification of some but not all of its scope 3 emissions
Answer no if your company has not obtained third-party assurance or verification of its GHG emissions inventory for scope 3

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.Mw

Evidence

Either

Link to published and verified report of Scope 3 GHG emissions in your company’s website or a verified reporting of the calculation through an external reporting tool (e.g., reported through the Carbon Disclosure Project)

Internal certificate, report, or other documentation from the third-party auditor

Topic areas

GHG Emissions

ECL04. Has your company formally set, and approved targets towards reducing its GHG emissions? (Select all that apply OR None)

About this question

Targets and indicators are critical as they establish and maintain effective practices throughout a company. Setting emissions reduction targets is an important step towards climate action. This question seeks to understand if a company has established specific and approved targets for reducing its greenhouse gas (GHG) emissions.

To drive effective progress, targets should be specific, measurable, achievable, realistic and time bound. Targets should be approved by the company’s senior management, and relevant employees should be accountable for the monitoring and achievement of KPIs.

Select one or more if you can provide evidence that your company has formally set and approved targets to reduce its GHG emission in the relevant scope
Select none if there are no formal targets in place to reduce its GHG emissions in any of the scopes listed

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.NA.b (For: Brand, Brand and Retailer)

Reference ID: ecl.NA.r (For: Retailer)

Evidence

Either

Link to published targets (e.g., SBT website, ESG Report, Sustainability report, Annual Report, corporate section of website)

Internal strategy or program documentation indicating targets

and

Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

GHG Emissions

ECL05. Does your company have a science-based GHG emissions reduction target?

About this question

Science-based targets (SBTs) show organizations how much and how quickly they need to reduce their greenhouse gas (GHG) emissions to prevent the worst effects of climate change.

This question checks if your company has approved SBTs, demonstrating your company’s commitment towards the specific level of effort required (and considering your own circumstances).

Select no targets if your company has not set any GHG emissions reduction targets
Select targets not science based if your company has set GHG emissions reduction targets but are not science based
Select targets deemed aligned with science but not externally validated if your company has set GHG emissions reduction targets but they are pending external validation
Select committed to SBTi or other third-party for validation in the next two years if your company has set GHG emissions reduction targets and committed to validating them through SBTi or other third-party within the next two years
Select target under review by SBTi or other third-party validation if your company has set GHG emissions reduction targets, and they are currently under review by SBTi or other third-party for validation
Select target approved by SBTi or other third-party validation if your company has set GHG emissions reduction targets that have been externally validated and approved by SBTi or other third-party

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.NQ

Evidence

Provide:

Targets deemed aligned with science but not externally validated:

Internal documentation demonstrating the alignment of company’s targets with 1.5 degree pathway

Science based targets under review:

Documents to evidence the ongoing validation/review process (e.g., submission form to SBTi)

Science based targets approved:

Link to published targets (e.g., SBT website, progress report on corporate website, Annual Report)

Topic areas

GHG Emissions

ECL06. Did your company have a reduction program or strategy to achieve its GHG emission reduction targets? (Select all that apply OR None)

About this question

A reduction program of greenhouse gas (GHG) emissions across the value chain is the most logical and cost-effective way to prevent the worst effects of climate change.

This question asks you to confirm where you have reduction programs implemented. The program or strategy should include: formal accountability defined, specific initiatives that are planned with defined timelines to achieve target and a dedicated budget.

Select none if your company has not implemented a plan or program for any of these targets
Select none if your company has not implemented a plan or program for any of these targets

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.Ng.b (For: Brand, Brand and Retailer)

Reference ID: ecl.Ng.r (For: Retailer)

Evidence

Either

Links to published company’s official sustainability or climate strategy document (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) outlining their greenhouse gas (GHG) emission reduction targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them. It’s also important to reference relevant data such as the company’s historical GHG emissions data, which can help establish a baseline and track progress towards emission reduction targets.

Internal sustainability or climate strategy document outlining their greenhouse gas (GHG) emission reduction targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them. It’s also important to reference relevant data such as company’s historical GHG emissions data, which can help establish a baseline and track progress towards emission reduction targets, and
Evidence of oversight by board/senior leadership (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Topic areas

GHG Emissions

ECL07. Which of the following Scope 1 & 2 initiatives and results did your company implement in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the initiatives presented)

About this question

Mature GHG emissions programs for a company’s own operations will include a full suite of initiatives to effectively reduce emissions across buildings and vehicles. This question asks what specific initiatives your company has taken.

For Energy efficiency measures and/or management system:

Answer yes if at least 80% of scope 1 & 2 energy use is covered by an energy efficiency management system.
Answer partial yes if at least 30% but less than 80% of scope 1 & 2 energy use is covered.
Answer no if less than 30% of scope 1 & 2 energy use is covered.

For Buildings/operations certified to a relevant standard:

Answer yes if at least 80% of scope 1 & 2 energy use is covered by relevant certifications.
Answer partial yes if at least 30% but less than 80% of scope 1 & 2 energy use is covered.
Answer no if less than 30% of scope 1 & 2 energy use is covered.

For Renewable electricity use:

Answer yes if at least 80% of the company’s global electricity use is covered by renewable energy (generated onsite or purchased).
Answer partial yes if at least 30% but less than 80% of the company’s global electricity use is covered.
Answer no if less than 30% of the company’s global electricity use is covered.

For Renewable thermal energy use:

Answer yes if at least 80% of the company’s global thermal energy use is covered by renewable energy.
Answer partial yes if at least 30% but less than 80% of the company’s global thermal energy use is covered.
Answer no if less than 30% of the company’s global thermal energy use is covered.

For Decarbonization of company vehicles:

Answer yes if at least 80% of the company fleet has zero tailpipe emissions.
Answer partial yes if at least 30% but less than 80% of the company fleet has zero tailpipe emissions.
Answer no if less than 30% of the company fleet has zero tailpipe emissions.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.Nw.header, ecl.Nw.1, ecl.Nw.2, ecl.Nw.3, ecl.Nw.4, ecl.Nw.5

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has implemented any of these initiatives (See examples below)

Internal documents, information, report, certifications such as:
- Energy efficiency measures and/or management system: e.g., documentation of energy efficiency measures implemented, such as equipment upgrades or process improvements, evidence of an energy management system, such as ISO 50001 certification or internal guidelines and procedures
- Buildings/operations certified to a relevant standard: e.g., certificates or documentation of relevant certifications for buildings or operations, such as LEED, BREEAM, or other applicable standards
- Renewable electricity use (onsite generation and/or purchased with Energy Attribute Certificates): e.g., documentation of onsite renewable energy generation, including capacity, technology used (e.g., solar, wind), and associated GHG emission reduction, energy Attribute Certificates or equivalent proof of purchased renewable electricity, detailing the amount and source of renewable electricity procured
- Renewable thermal energy use: e.g., documentation of renewable thermal energy projects, including capacity, technology used (e.g., biomass, solar thermal), and associated GHG emission reductions, evidence of purchased renewable thermal energy, such as contracts or certificates, detailing the amount and source of renewable thermal energy procured
- Decarbonization of company vehicles: e.g., fleet inventory, including information on the number and types of vehicles in the fleet, as well as details on any low- or zero-emission vehicles, documentation of efforts to decarbonize the fleet, such as transitioning to electric or hybrid vehicles, investing in alternative fuels

Topic areas

GHG Emissions, energy

ECL08. Which of the following Tier 1 initiatives did your company implement in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the initiatives presented)

About this question

In order to drive GHG emissions in the supply chain, companies must identify and engage with their Tier 1 suppliers to set reduction targets and support reduction efforts. The question asks you to select what initiatives you are applying.

For Facilities engagement in GHG emissions measurement and target-setting:

(e.g.implementing carbon footprint tracking in major textile manufacturing units.)

Answer yes if at least 80% of Tier 1 facilities are engaged in GHG emissions measurement and target-setting.
Answer partial yes if at least 30% but less than 80% of Tier 1 facilities are engaged.
Answer no if less than 30% of Tier 1 facilities are engaged.

For Facilities supported through capacity building, knowledge-sharing, and/or access to other resources :

(e.g. workshops on energy-efficient machinery use or sustainable material sourcing.)

Answer yes if at least 80% of Tier 1 facilities receive such support.
Answer partial yes if at least 30% but less than 80% receive support.
Answer no if less than 30% receive support.

For Facility incentives :

(e.g., climate action is part of supplier scorecard, recognition programs for suppliers who achieve significant emissions reductions, preferential procurement terms.)

Answer yes if at least 80% of Tier 1 facilities are offered incentives.
Answer partial yes if at least 30% but less than 80% are offered incentives.
Answer no if less than 30% are offered incentives.

For Direct investment, co-investment or other financing support :

(e.g. funding for upgrading to energy-efficient equipment, or solar panel installations.)

Answer yes if at least 80% of Tier 1 facilities receive such financial support.
Answer partial yes if at least 30% but less than 80% receive financial support.
Answer no if less than 30% receive financial support.

For Product sourcing, design and development measures that reduce tier 1 emissions :

(e.g. using 3D software design to avoid product sampling, recycled materials, or designs that reduce waste.)

Answer yes if at least 80% of products involve measures that meaningfully reduce Tier 1 emissions.
Answer partial yes if at least 30% but less than 80% of products involve such measures.
Answer no if less than 30% of products involve such measures.

Applicability: Brand, Brand and Retailer

Reference ID: ecl.OA.b.header, ecl.OA.b.1, ecl.OA.b.2, ecl.OA.b.3, ecl.OA.b.4, ecl.OA.b.5

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has implemented any of these initiatives (See examples below)

Internal documents, information, report, certifications such as:
- Facilities engagement in GHG emissions measurement and target-setting: e.g., documentation of the company’s program or strategy for engaging Tier 1 facilities in GHG emissions measurement and target-setting, evidence of communication and collaboration with Tier 1 facilities, such as meeting records or emails, regarding GHG emissions measurement and target-setting
- Facilities supported through capacity building, knowledge-sharing, and/or access to other resources: e.g., descriptions of capacity-building programs, knowledge-sharing initiatives, or resources provided to Tier 1 facilities to support their GHG emissions reduction effort, records of workshops, trainings, or seminars conducted for Tier 1 facilities related to GHG emissions reduction
- Facility incentives (e.g., climate action is part of supplier scorecard or better payment conditions): e.g., supplier scorecards, contracts, or agreements that incorporate climate action, GHG emissions reduction, or related sustainability criteria as a factor in supplier evaluation or payment conditions, examples of specific incentives provided to Tier 1 facilities that successfully reduce GHG emissions or meet climate action targets
- Direct investment, co-investment, or other financing support (such as loan guarantees): e.g., documentation of direct investments, co-investments, or financing support provided to Tier 1 facilities for GHG emissions reduction projects or initiatives, contracts, agreements, or records detailing the financial support provided, including the terms and conditions, and any associated GHG emissions reduction outcomes
- Product sourcing, design, and development measures that reduce Tier 1 emissions: descriptions of specific product sourcing, design, or development measures implemented to reduce GHG emissions at Tier 1 facilities, analysis (e.g., Life Cycle Analysis) or case studies detailing the results of these measures, including the associated GHG emissions reductions, cost savings, or other relevant outcomes

Topic areas

GHG Emissions

ECL09. Which of the following Tier 1 results did your company achieve in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the results presented)

About this question

A company can have one or more objectives regarding its Tier 1 emissions strategy. Coal phase-out and the adoption of 100% renewable electricity across the industry are two critical and fairly easily-measured levers to achieve ambitious emission reductions in the supply chain. This question asks you to confirm the results you are achieving against specific thresholds.

For production volume from factories with no onsite coal burning:

Answer yes if at least 95% of production volume comes from factories with no onsite coal burning or if none of the factories in Tier 1 are using coal.
Answer partial yes if at least 75% of production volume comes from factories with no onsite coal burning
Answer no if less than 75% of production volume comes from factories with no onsite coal burning

For energy efficiency measures:

Answer yes if at least 80% of Tier 1 facilities have implemented energy efficiency measures
Answer partial yes if at least 50% of Tier 1 facilities have implemented energy efficiency measures
Answer no if less than 50% of Tier 1 facilities have implemented energy efficiency measures

For renewable energy:

Answer yes if at least 80% of Tier 1 global electricity use is covered by renewable energy (generated onsite or purchased)
Answer partial yes if at least 50% of Tier 1 global electricity use is covered by renewable energy (generated onsite or purchased)
Answer no if less than 50% of Tier 1 global electricity use is covered by renewable energy (generated onsite or purchased)

Applicability: Brand, Brand and Retailer

Reference ID: ecl.OQ.b.header, ecl.OQ.b.1, ecl.OQ.b.2, ecl.OQ.b.3

Evidence

Either

Link to published documents, certifications or information to evidence that your company has achieved these results (See examples below).

Internal documents, information, report, certifications such as:
- Coal phase-out: e.g., documentation showing the company’s coal use in each Tier 1 facility, and overall as a share of total energy used in Tier 1
- Energy efficiency measures implemented: e.g., descriptions of specific energy efficiency measures implemented in Tier 1 facilities, such as equipment upgrades or process improvement, reports or case studies detailing the results of these energy efficiency measures, including the associated GHG emissions reductions, cost savings, or other relevant outcomes
- Renewable electricity use (onsite generation and/or purchased with Energy Attribute Certificates): e.g., documentation of onsite renewable energy generation at Tier 1 facilities, including capacity, technology used (e.g., solar, wind), and associated GHG emission reductions
- Energy Attributed Certificates or equivalent proof of purchased renewable electricity for Tier 1 facilities, detailing the amount and source of renewable electricity procured, and evidence that the EACs were retired appropriately.

Topic areas

GHG Emissions, energy

ECL10. Which of the following Tier 2 initiatives did your company implement in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the initiatives presented)

About this question

To effectively reduce GHG emissions in your supply chain, it’s important to engage with Tier 2 suppliers to set reduction targets and support their efforts. This question aims to identify the specific initiatives your company has implemented at the Tier 2 level.

For Facilities engagement in GHG emissions measurement and target-setting :

(e.g.implementing carbon footprint tracking in major textile manufacturing units.)

Answer Yes if at least 80% of Tier 2 facilities are engaged in GHG emissions measurement and target-setting.
Answer Partial Yes if at least 30% but less than 80% of Tier 2 facilities are engaged.
Answer No if less than 30% of Tier 2 facilities are engaged.

For Facilities supported through capacity building, knowledge-sharing, and/or access to other resources :

(e.g. workshops on energy-efficient machinery use or sustainable practices in trimming, molding, and vulcanization processes.)

Answer Yes if at least 80% of Tier 2 facilities receive such support.
Answer Partial Yes if at least 30% but less than 80% receive support.
Answer No if less than 30% receive support.

For Facility incentives :

(e.g., climate action is part of supplier scorecard, recognition programs for suppliers who achieve significant emissions reductions, preferential procurement terms.)

Answer Yes if at least 80% of Tier 2 facilities are offered incentives.
Answer Partial Yes if at least 30% but less than 80% are offered incentives.
Answer No if less than 30% are offered incentives.

For Direct investment, co-investment or other financing support :

(e.g. funding for upgrading to advanced dyeing technology to minimize water and energy usage, or solar panel installations.)

Answer Yes if at least 80% of Tier 2 facilities are provided with such financial support.
Answer Partial Yes if at least 30% but less than 80% receive financial support.
Answer No if less than 30% receive financial support.

For Product sourcing, design and development measures that reduce tier 2 emissions :

(e.g. using low-impact dyes, low-energy molding techniques, or designs with printing techniques and materials that have higher yield.)

Answer Yes if at least 80% of products involve measures that meaningfully reduce Tier 2 emissions.
Answer Partial Yes if at least 30% but less than 80% of products involve such measures.
Answer No if less than 30% of products involve these measures.

Applicability: Brand, Brand and Retailer

Reference ID: ecl.MTA.b.header, ecl.MTA.b.1, ecl.MTA.b.2, ecl.MTA.b.3, ecl.MTA.b.4, ecl.MTA.b.5

Evidence

Either

Link to published documents, certifications or information to evidence that your company has implemented any of these initiatives (See examples below)

Internal documents, information, report, certifications such as:
- Facilities engagement in GHG emissions measurement and target-setting: e.g., documentation of the company’s program or strategy for engaging Tier 2 facilities in GHG emissions measurement and target-setting. Evidence of communication and collaboration with Tier 2 facilities, such as meeting records or emails, regarding GHG emissions measurement and target-setting
- Facilities supported through capacity building, knowledge-sharing, and/or access to other resources: eg., descriptions of capacity-building programs, knowledge-sharing initiatives, or resources provided to Tier 2 facilities to support their GHG emissions reduction efforts. Records of workshops, trainings, or seminars conducted for Tier 2 facilities related to GHG emissions reduction
- Facility incentives (e.g., climate action is part of supplier scorecard or better payment conditions): e.g., supplier scorecards, contracts, or agreements that incorporate climate action, GHG emissions reduction, or related sustainability criteria as a factor in supplier evaluation or payment conditions for Tier 2 facilities. Examples of specific incentives provided to Tier 2 facilities that successfully reduce GHG emissions or meet climate action targets
- Direct investment, co-investment, or other financing support (such as loan guarantees): documentation of direct investments, co-investments, or financing support provided to Tier 2 facilities for GHG emissions reduction projects or initiatives. Contracts, agreements, or records detailing the financial support provided, including the terms and conditions, and any associated GHG emissions reduction outcomes
- Product sourcing, design and development measures that reduce Tier 2 emissions: descriptions of specific product sourcing, design, or development measures implemented to reduce GHG emissions at Tier 2 facilities

Topic areas

GHG Emissions

ECL11. Which of the following Tier 2 results did your company achieve in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the results presented)

About this question

A company can have one or more objectives regarding its Tier 2 emissions strategy. Coal phase-out and the adoption of 100% renewable electricity across the industry are two critical and fairly easily-measured levers to achieve ambitious emission reductions in the supply chain.

This question asks you to confirm the results you are achieving against specific thresholds.

For production volume from factories with no onsite coal burning:

Answer yes if at least 95% of production volume comes from factories with no onsite coal burning or if none of the factories in Tier 2 are using coal.
Answer partial yes if at least 75% of production volume comes from factories with no onsite coal burning
Answer no if less than 75% of production volume comes from factories with no onsite coal burning

For energy efficiency measures:

Answer yes if at least 80% of Tier 2 facilities have implemented energy efficiency measures
Answer partial yes if at least 50% of Tier 2 facilities have implemented energy efficiency measures
Answer no if less than 50% of Tier 2 facilities have implemented energy efficiency measures

For renewable energy:

Answer yes if at least 80% of Tier 2 global electricity use is covered by renewable energy (generated onsite or purchased)
Answer partial yes if at least 50% of Tier 2 global electricity use is covered by renewable energy (generated onsite or purchased)
Answer no if less than 50% of Tier 2 global electricity use is covered by renewable energy (generated onsite or purchased)

Applicability: Brand, Brand and Retailer

Reference ID: ecl.MTE.b.header, ecl.MTE.b.1, ecl.MTE.b.2, ecl.MTE.b.3

Evidence

Either

Link to published documents, certifications or information to evidence that your company has achieved these results (See examples below).

Internal documents, information, report, certifications such as:
- Coal phase-out: e.g., documentation showing the company’s coal use in each Tier 1 facility, and overall as a share of total energy used in Tier 1
- Energy efficiency measures implemented: e.g., descriptions of specific energy efficiency measures implemented in Tier 2 facilities, such as equipment upgrades, process improvements. Reports or case studies detailing the results of these energy efficiency measures, including the associated GHG emissions reductions, cost savings, or other relevant outcomes
- Renewable electricity use (onsite generation and/or purchased with Energy Attribute Certificates): e.g., documentation of onsite renewable energy generation at Tier 2 facilities, including capacity, technology used (e.g., solar, wind), and associated GHG emission reductions
- Energy Attribute Certificates or equivalent proof of purchased renewable electricity for Tier 2 facilities, detailing the amount and source of renewable electricity procured, and evidence that the EACs were retired appropriately

Topic areas

GHG Emissions, energy

ECL12. Which of the following Tier 3 initiatives did your company implement in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the initiatives presented)

About this question

Due to traceability and lack of direct business relationships, addressing Tier 3 emissions is very challenging for companies. However, this stage of the value chain is responsible for significant GHG emissions. In order to drive improvements in the supply chain, companies must identify and engage with their Tier 3 suppliers to set reduction targets and support reduction efforts. The question asks you to select what initiatives you are applying.

For Facilities engagement in GHG emissions measurement and target-setting :

(e.g.implementing carbon footprint tracking in major textile manufacturing units.)

Answer yes if at least 80% of Tier 3 facilities are engaged in GHG emissions measurement and target-setting.
Answer partial yes if at least 30% but less than 80% of Tier 3 facilities are engaged.
Answer no if less than 30% of Tier 3 facilities are engaged.

For Facilities supported through capacity building, knowledge-sharing, and/or access to other resources :

(e.g. workshops on energy-efficient machinery use or energy-saving practices in extrusion and spinning processes.)

Answer yes if at least 80% of Tier 3 facilities receive such support.
Answer partial yes if at least 30% but less than 80% receive support.
Answer no if less than 30% receive support.

For Product sourcing, design and development measures that reduce tier 3 emissions compared to common practice:

(e.g. using recycled materials, eco-friendly tanning processes, sourcing sustainable leather alternatives.)

Answer yes if at least 80% of products involve measures that meaningfully reduce Tier 3 emissions.
Answer partial yes if at least 30% but less than 80% of products involve such measures.
Answer no if less than 30% of products involve such measures.

Applicability: Brand, Brand and Retailer

Reference ID: ecl.MTI.b.header, ecl.MTI.b.1, ecl.MTI.b.2, ecl.MTI.b.3

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has implemented any of these initiatives (See examples below)

Internal documents, information, report, certifications such as:
- Facilities engagement in GHG emissions measurement and target-setting: e.g., documentation of the company’s program or strategy for engaging Tier 3 facilities in GHG emissions measurement and target-setting. Evidence of communication and collaboration with Tier 3 facilities, such as meeting records or emails, regarding GHG emissions measurement and target-setting
- Facilities supported through capacity building, knowledge-sharing, and/or access to other resources: e.g., descriptions of capacity-building programs, knowledge-sharing initiatives, or resources provided to Tier 3 facilities to support their GHG emissions reduction efforts. Records of workshops, trainings, or seminars conducted for Tier 3 facilities related to GHG emissions reduction
- Product sourcing, design and development measures that reduce Tier 3 emissions: e.g., descriptions of specific product sourcing, design, or development measures implemented to reduce GHG emissions at Tier 3 facilities

Topic areas

GHG Emissions

ECL13. Which of the following Tier 3 results did your company achieve in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the results presented)

About this question

A company can have one or more objectives regarding its Tier 3 emissions strategy. Coal phase-out and the adoption of 100% renewable electricity across the industry are two critical and fairly easily-measured levers to achieve ambitious emission reductions in the supply chain.

This question asks you to confirm the results you are achieving against specific thresholds.

For production volume from factories with no onsite coal burning:

Answer yes if at least 95% of production volume comes from factories with no onsite coal burning or if none of the factories in Tier 3 are using coal
Answer partial yes if at least 75% of production volume comes from factories with no onsite coal burning
Answer no if less than 75% of production volume comes from factories with no onsite coal burning

For energy efficiency measures:

Answer yes if at least 80% of Tier 3 facilities have implemented energy efficiency measures
Answer partial yes if at least 50% of Tier 3 facilities have implemented energy efficiency measures
Answer no if less than 50% of Tier 3 facilities have implemented energy efficiency measures

For renewable energy:

Answer yes if at least 80% of Tier 3 global electricity use is covered by renewable energy (generated onsite or purchased)
Answer partial yes if at least 50% of Tier 3 global electricity use is covered by renewable energy (generated onsite or purchased)
Answer no if less than 50% of Tier 3 global electricity use is covered by renewable energy (generated onsite or purchased)

Applicability: Brand, Brand and Retailer

Reference ID: ecl.MTM.b.header, ecl.MTM.b.1, ecl.MTM.b.2, ecl.MTM.b.3

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has achieved these results (See examples below)

Internal documents, information, report, certifications such as:
- Coal phase-out: e.g., documentation showing the company’s coal use in each Tier 1 facility, and overall as a share of total energy used in Tier 1
- Energy efficiency measures implemented: e.g., descriptions of specific energy efficiency measures implemented in Tier 3 facilities, such as equipment upgrades, process improvements, or retrofits. Reports or case studies detailing the results of these energy efficiency measures, including the associated GHG emissions reductions, cost savings, or other relevant outcomes
- Renewable electricity use (onsite generation and/or purchased with Energy Attribute Certificates): e.g., documentation of onsite renewable energy generation at Tier 3 facilities, including capacity, technology used (e.g., solar, wind), and associated GHG emission reductions. Energy Attribute Certificates or equivalent proof of purchased renewable electricity for Tier 3 facilities, detailing the amount and source of renewable electricity procured, and evidence that the EACs were retired appropriately

Topic areas

GHG Emissions, energy

ECL14. Which of the following Tier 4 initiatives did your company implement in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the initiatives presented)

About this question

In order to drive GHG emissions in the supply chain, companies must identify and engage with their Tier 4 suppliers to set reduction targets and support reduction efforts. The question asks you to select what initiatives you are applying.

For Inventory of all fibers and raw materials used in products :

Answer yes if at least 80% of all fibers and raw materials used in products are inventoried (e.g., weight used per reporting period).
Answer partial yes if at least 50% are inventoried.
Answer no if less than 50% are inventoried.

For Traceability of fibers and raw materials to their country of origin (from fiber to brand):

Answer yes if at least 80% of all fibers and raw materials used in products are traced to their country of origin.
Answer partial yes if at least 50% are traced.
Answer no if less than 50% are traced.

For Use of certified chain of custody or other verification mechanism to ensure preferred material integrity :

Answer yes if at least 80% of all preferred fibers and raw materials used in products are certified or otherwise validated by a third party.
Answer partial yes if at least 50% are certified or validated.
Answer no if less than 50% are certified or validated.

For Research and development for low carbon fibers and materials (directly or through collective action programs) :

Answer yes if your company can demonstrate that you invested on low carbon fibers and materials research and development (investment should be in the form of monetary resources)
Answer partial yes if your company can demonstrate efforts to support and enable low carbon fibers and materials innovation
Answer no if your company didn’t invest resources or effort to enable low carbon fibers and materials innovation

Applicability: Brand, Brand and Retailer

Reference ID: ecl.MTQ.b.header, ecl.MTQ.b.1, ecl.MTQ.b.2, ecl.MTQ.b.3, ecl.MTQ.b.4

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has implemented any of these initiatives (See examples below)

Internal documents, information, report, certifications such as:
- Inventory of all fibers and raw materials used in products: e.g., comprehensive documentation of all fibers and raw materials used in the company’s products, including types, quantities, and associated GHG emissions. Records or systems used for tracking and managing the inventory of fibers and raw materials
- Traceability of fibers and raw materials to their country of origin: e.g., documentation detailing the country of origin for all fibers and raw materials used in the company’s products, including relevant supply chain information. Evidence of communication with suppliers or other relevant parties to ensure the traceability of fibers and raw materials
- Use of certified chain of custody or other verification mechanism to ensure preferred material integrity: e.g., certificates or documentation of chain of custody for preferred materials such as GRC, OCS. Descriptions of other verification mechanisms used to ensure the integrity of preferred materials, including third-party audits, supplier self-assessments, or traceability systems
- Research and development for low carbon fibers and materials (directly or through collective action programs): e.g., descriptions of research and development initiatives, either in-house or through collaborations, focused on developing low carbon fibers and materials

Topic areas

GHG Emissions

ECL15. What Tier 4 results did your company achieve: what percentage of your company's total fibers and materials use (by weight) is considered preferred (per Textile Exchange definition), encompassing materials that have a lower environmental footprint?

About this question

The definition of preferred material is, as per Textile Exchange guidance, a fiber or raw material that delivers consistently reduced impacts and increased benefits for climate, nature, and people against the conventional equivalent, through a holistic approach to transforming production systems.

This question asks your company to measure the adoption of these preferred materials, consistent with Textile Exchange’s definitions.

To provide your response, consider uptake data or volume-based data which reflects how much of these low-impact materials your company sourced over the reporting period. This can be calculated at various points in the supply chain. For instance, the most accurate data might be at the product-level, using product composition data, product weights, and numbers of products. In other cases, the most relevant data could be at the fabric-level or yarn-level.

Select the percentage range that corresponds to the proportion of your total use of preferred fibers and materials (as defined by the Textile Exchange).

Select unknown if your company is unable to provide a precise percentage, or if the percentage is unknown.

Applicability: Brand, Brand and Retailer

Reference ID: ecl.MTU.b

Mapping: Aligned with Textile Exchange Materials Benchmark (MP-2-2)

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has achieved these results.

For any percentage range selected:
- Documentation detailing the company’s total fibers and materials use (by weight), including a breakdown of the types and quantities of low-carbon and preferred materials.
- Calculation methodology and results demonstrating the percentage of the company’s total fibers and materials use (by weight) that is both low-carbon and preferred.

Topic areas

GHG Emissions

ECL16. Which of the following third-party Distribution & Logistics initiatives did your company implement in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the initiatives presented)

About this question

For most companies operating in the textile/apparel/footwear sector, third-party distribution and logistics GHG emissions amount to 5-15% of their total scope 3, representing a significant contribution to global freight emissions.

This question explores how your company engages with third-party logistics providers and implements climate smart logistics management efforts to achieve minimum emissions.

For third-party logistics provider selection criteria and engagement: (e.g. selection of logistics providers based on environmental performance, low-emission vehicles, incentives for achieving GHG reduction targets.)

Answer yes if at least 80% of business volume is covered by third-party logistics provider selection criteria and engagement (e.g., target-setting, incentives, etc.)
Answer partial yes if at least 50% of business volume is covered by third-party logistics provider selection criteria and engagement (e.g., target-setting, incentives, etc.)
Answer no if less than 50% of business volume is covered by third-party logistics provider selection criteria and engagement (e.g., target-setting, incentives, etc.)

For active climate smart logistics management, including optimization, cargo consolidation and prioritization of low carbon modes: (e.g. efficient shipping routes, cargo consolidation, prioritizing low-impact transportation modes.)

Answer yes if at least 80% of business volume is covered by climate smart logistics measures by the company or by its third-party logistics
Answer partial yes if at least 50% of business volume is covered by climate smart logistics measures by the company or by its third-party logistics
Answer no if less than 50% of business volume is covered by climate smart logistics measures by the company or by its third-party logistics

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MTY.header, ecl.MTY.1, ecl.MTY.2

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has implemented any of these initiatives (See examples below).

Internal documents, information, report, certifications such as:
- Third-party logistics provider selection criteria and engagement (target-setting, incentives, etc.): e.g., documentation of the company’s selection criteria for third-party logistics providers, including specific GHG emissions reduction targets, incentives, or other sustainability factors
- Active “climate smart” logistics management, including optimization, cargo consolidation, and prioritization of low carbon modes: e.g., descriptions of the company’s “climate smart” logistics management initiatives, such as optimization efforts, cargo consolidation strategies, or prioritization of low carbon transportation modes

Topic areas

GHG Emissions

ECL17. Which of the following Distribution and Logistics results did your company achieve in its program or strategy to reduce GHG emissions? (Select yes, partial yes or no per each of the results presented)

About this question

Key results to achieve lower GHG emissions in distribution and logistics include low air freight use, and the use of low carbon transportation modes such as zero emission electric trucks, or biofuels in sea and air freight.

This question asks you to confirm the results you are achieving against specific thresholds.

For Limited Use of Air Freight:

Answer Yes if less than 1% of business volume is transported by air freight at any point of their transportation journey.
Answer Partial Yes if less than 5% of business volume is transported by air freight.
Answer No if more than 5% of business volume is transported by air freight.

For Use of Electric or Other Zero Emissions Mode for Land Transportation:

Answer Yes if at least 80% of total land transportation is covered.
Answer Partial Yes if at least 50% of total land transportation is covered.
Answer No if less than 50% of total land transportation is covered.

For Use of Biofuels or Other Alternative Low Carbon Fuels for Sea Freight:

Answer Yes if at least 80% of total sea freight is covered.
Answer Partial Yes if at least 50% of total sea freight is covered.
Answer No if less than 50% of total sea freight is covered.

For Use of Biofuels or Other Alternative Low Carbon Fuels for Air Freight:

Answer Yes if at least 80% of total air freight is covered.
Answer Partial Yes if at least 50% of total air freight is covered.
Answer No if less than 50% of total air freight is covered.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MTc.header, ecl.MTc.1, ecl.MTc.2, ecl.MTc.3, ecl.MTc.4

Evidence

Either

Link to published documents, certifications or information (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website) to evidence that your company has achieved these results (See examples below).

Internal documents, information, report, certifications such as:
- Limited use of air freight: e.g., documentation of the company’s efforts to limit the use of air freight, such as shipping policies or guidelines, and associated GHG emissions reductions. Shipping records or data demonstrating a reduced reliance on air freight, including comparisons with previous years or industry benchmarks
- Use of electric or other zero emissions mode for land transportation: e.g., documentation of the company’s use of electric or other zero-emission vehicles for land transportation, including fleet information, vehicle types, and associated GHG emissions reductions. Vehicle purchase or leasing records, contracts with logistics providers, or other evidence demonstrating the company’s commitment to zero-emission land transportation
- Use of biofuels or other alternative low carbon fuels for sea freight: e.g., documentation of the company’s use of biofuels or other low carbon fuels for sea freight, including fuel types, quantities, and associated GHG emissions reductions. Purchase records, contracts with logistics providers, or other evidence demonstrating the company’s commitment to using low carbon fuels for sea freight
- Use of biofuels or other alternative low carbon fuels for air freight: e.g., documentation of the company’s use of biofuels or other low carbon fuels for air freight, including fuel types, quantities, and associated GHG emissions reductions. Purchase records, contracts with logistics providers, or other evidence demonstrating the company’s commitment to using low carbon fuels for air freight

Topic areas

GHG Emissions, energy

ECL18. Did your company meet its annual milestone targets for the reduction of its GHG emissions?

About this question

For companies with multi-year GHG reduction targets, annual milestone targets (i.e., interim targets for each year between the baseline and the target year) ensure there is adequate and realistic planning towards achieving the overall target.

This question asks whether a company has successfully achieved its annual milestone targets towards reducing its GHG emissions.

Answer yes if you can provide evidence that 100% of your company annual milestone targets have been fully met
Answer partial yes if you can provide evidence that at least 50% of your company annual milestone targets have been fully met
Answer no if less than 50% of your company annual milestone targets have been fully met

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MTg

Evidence

Either

Link to published report or update demonstrating targets and milestones related to GHG emissions, and your company’s progress against them for the reporting period (e.g., ESG Report, Sustainability report, Annual Report, progress update on corporate website, benchmarking reports from third-party organizations, third-party websites)

A comprehensive GHG emissions report, detailing progress towards the annual milestone targets, including any relevant calculations or methodologies used to quantify emissions reductions

and

Evidence of oversight by senior management (e.g., ESG Committee minutes, CSR/Sustainability Director report, board/senior management resolutions or meeting minutes)

Independent third-party audits to evidence achievement of the GHG emission reduction targets

Topic areas

GHG Emissions

ECL19. Did your company report publicly on its GHG emissions targets and progress? (Select all that apply OR None)

About this question

Reporting publicly on your company’s efforts and progress on achieving targets to reduce GHG emissions is an indicator of commitment, accountability and transparency towards stakeholders.

This question asks whether your company has reported publicly on its targets and progress in relation to different GHG emissions scopes via platforms or standards such as CDP, TCFD, GHG protocol and/or GRI.

Select one or more scope(s) for which you can provide evidence that your company has reported publicly on its targets and progress
Select none if you are unable to provide evidence of public reporting

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MTk.b (For: Brand, Brand and Retailer)

Reference ID: ecl.MTk.r (For: Retailer)

Evidence

Provide:

Links to most recent published reports indicating where your company’s report on progress against GHG emission targets and results can be found (e.g., ESG Report, Sustainability report, Annual Report, corporate section of website, benchmarking reports from third-party organizations, third-party websites)

Topic areas

GHG Emissions, transparency

ECL20. Did your company consult with relevant stakeholders as part of the development of its GHG emissions reduction program or strategy? (Select all that apply OR None)

About this question

Companies’ GHG emissions are mostly in scope 3, meaning they require collaboration with value chain partners. Stakeholder consultation is considered essential when establishing a company’s decarbonization strategy. Stakeholder engagement is the process of identifying, analyzing, planning and engaging with individuals, and groups that are affected by a company’s activities. Engaging with stakeholders is a core element of good governance. In relation to climate, stakeholders could be internal (e.g., employees) or external (e.g., suppliers, communities affected by the company’s activities, NGOs, local entities or authorities, governments…).

This question provides an opportunity to demonstrate active stakeholder engagement as part of your approach towards establishing your company’s GHG emissions reduction strategy.

Select one or more scope(s) for which you can provide evidence that your company engaged with stakeholders as part of the development and implementation of its GHG emissions reduction strategies or programs
Select none if your company did not engage with stakeholders in relation to its GHG emissions reduction strategies or programs, or if you cannot provide evidence of stakeholder engagement

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MjA.b (For: Brand, Brand and Retailer)

Reference ID: ecl.MjA.r (For: Retailer)

Evidence

Either

Partnership agreements with e.g., NGO, expert consultancy or other third parties engaged to carry out stakeholder engagement work

Link or screenshot demonstrating mechanisms used for stakeholder consultation (e.g., survey, focus groups)

and

Internal documents describing process and outcomes of consultation – verified by senior leadership

and

Evidence of stakeholder feedback and its incorporation into the GHG emissions reduction program

Topic areas

GHG Emissions, stakeholder engagement

ECL21. Did your company have any specific partnerships, agreements or initiatives with stakeholders, supply chain partners or local entities to reduce GHG emissions across the value chain? (Select all that apply OR None)

About this question

Radically reducing GHG emissions in the industry requires systemic changes that will only be achieved through partnership and collaborative efforts. Examples of such partnerships include: RE100, UN Fashion Industry Charter for Climate Action (FICCA), the Fashion Pact, or the Clean Cargo Working Group (CCWG).

This question provides an opportunity to demonstrate that your company takes a collaborative approach by working with other businesses, civil society and stakeholders.

Select one or more scope(s) for which you can provide evidence that your company has participated in collaborative initiatives to reduce GHG emissions across the value chain
Select none if you have no evidence of collaborative work, or if collaboration has not formed part of your strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MjE.b (For: Brand, Brand and Retailer)

Reference ID: ecl.MjE.r (For: Retailer)

Evidence

Either

Link to published information (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites) where it is described the specific partnership, agreement or initiatives and the organization your company is partnering with

Evidence of collaboration with stakeholders, supply chain partners, or local entities, such as meeting records, emails, or contracts

Topic areas

GHG Emissions, stakeholder engagement

ECL22. Did your company develop, support or fund any mechanism to contribute to science-aligned GHG emission reductions of the value chain? (Select all that apply OR None)

About this question

Access to financing is one of the major hurdles to carbon reductions efforts in the textile, apparel and footwear supply chain. Either through direct co-investment, or through contributions like the Aii Fashion Climate Fund, Brands and Retailers can facilitate funding. In this regard, examples could include supporting or funding the decarbonization efforts of suppliers.

This question provides an opportunity to demonstrate your company’s commitment to contribute resources for the reduction of GHG emissions in the industry.

Select one or more scope(s) for which you can provide evidence that your company has developed, supported or fund any mechanism to contribute to the reduction of GHG emissions in the textile/apparel/footwear industry
Select none if you cannot provide evidence that your company has developed, supported or fund any mechanism to contribute to the reduction of GHG emissions impacts, or if these activities have not formed part of your strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecl.MjI.b (For: Brand, Brand and Retailer)

Reference ID: ecl.MjI.r (For: Retailer)

Evidence

Either

Link to published information (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites) where it is described the specific mechanism that your company is developing, supporting or funding

Documentation of the company’s involvement in the development, support, or funding of mechanisms focused on science-aligned GHG emissions reductions including relevant project details, timelines, and objectives

and

Evidence of collaboration with stakeholders such as meeting records, emails, or contracts

Topic areas

GHG Emissions, sustainable investment and innovation

ECLD1. Scope 1: emissions (metric tons CO2e)

About this question

Scope 1 emissions are direct GHG emissions which occur from sources that are owned or controlled by the company, for example, emissions from combustion in owned or controlled boilers, furnaces, vehicles.

Please refer to the GHG Protocol Corporate Accounting and Reporting Standard for specific guidance on how to calculate Scope 1 emissions.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.MQ.header, ecld.MQ.1, ecld.MQ.2, ecld.MQ.3

Note: unscored question

ECLD2. Scope 2: location based (metric tons CO2e)

About this question

Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. The location-based method is used to quantify Scope 2 GHG emissions based on average energy generation emission factors for defined geographic locations, including local, subnational, or national boundaries. It emphasizes the connection between collective consumer demand for electricity and the emissions resulting from local electricity production.

Please refer to the GHG Protocol Scope 2 Guidance amendment to the Corporate Standard for specific guidance.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.Mg.header, ecld.Mg.1, ecld.Mg.2, ecld.Mg.3

Note: unscored question

ECLD3. Scope 2: market based (metric tons CO2e)

About this question

Scope 2 accounts for GHG emissions from the generation of purchased electricity consumed by the company. The market-based method reflects the GHG emissions associated with the choices a consumer makes regarding its electricity supplier or product.

Please refer to the GHG Protocol Scope 2 Guidance amendment to the Corporate Standard for specific guidance.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.Mw.header, ecld.Mw.1, ecld.Mw.2, ecld.Mw.3

Note: unscored question

ECLD4. Scope 3: Tier 1 + 2 + 3 + 4 (metric tons CO2e)

Question: Retailer path

Scope 3: Purchased goods and services (metric tons CO2e)

About this question

For: Brand, Brand and Retailer

Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Tier 1 + 2 + 3 + 4 emissions are all emissions tied to the extraction, processing of materials, and manufacturing of the products sold by the company (excluding manufacturing of the packaging, reported separately). These emissions fall under Category 1 (Purchased Goods & Services) of the GHG Protocol Corporate Value Chain (Scope 3) Standard.

For: Retailer

Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Purchased goods and services are all emissions tied to the extraction, processing of materials, and manufacturing of the products sold by the company. These emissions fall under Category 1 (Purchased Goods & Services) of the GHG Protocol Corporate Value Chain (Scope 3) Standard.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.NA.b.header, ecld.NA.b.1, ecld.NA.b.2, ecld.NA.b.3 (For: Brand, Brand and Retailer)

Reference ID: ecld.NA.r.header, ecld.NA.r.1, ecld.NA.r.2, ecld.NA.r.3 (For: Retailer)

Note: unscored question

ECLD5. Scope 3: Packaging production (metric tons CO2e)

About this question

Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Packaging manufacturing emissions are the emissions tied to the extraction, processing of materials and manufacturing of the packaging of products sold by the company. These emissions fall under Category 1 (Purchased Goods & Services) of the GHG Protocol Corporate Value Chain (Scope 3) Standard.

Applicability: Brand, Brand and Retailer

Reference ID: ecld.NQ.b.header, ecld.NQ.b.1, ecld.NQ.b.2, ecld.NQ.b.3

Note: unscored question

ECLD6. Scope 3: Upstream and downstream transportation and distribution (metric tons CO2e)

About this question

Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Include here emissions tied to the transportation of products from its place of manufacturing to a warehouse or distribution center, and then from the warehouse to its final destination at a retail store or a consumer if sold directly to a consumer. These emissions fall under categories 4 and 9 of the GHG Protocol Corporate Value Chain (Scope 3) Standard.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.Ng.header, ecld.Ng.1, ecld.Ng.2, ecld.Ng.3

Note: unscored question

ECLD7. Scope 3: Consumer Use (metric tons CO2e)

About this question

Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Include here emissions tied to the consumer use phase of the company’s products (e.g., garment washing and drying). These emissions fall under category 11 (use of sold products) of the GHG Protocol Corporate Value Chain (Scope 3) Standard.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.Nw.header, ecld.Nw.1, ecld.Nw.2, ecld.Nw.3

Note: unscored question

ECLD8. Scope 3: End of life (metric tons CO2e)

About this question

Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Include here emissions tied to the end of life of the company’s products (e.g., landfill or incineration). These emissions fall under category 12 (End-of-life treatment of sold products) of the GHG Protocol Corporate Value Chain (Scope 3) Standard.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.OA.header, ecld.OA.1, ecld.OA.2, ecld.OA.3

Note: unscored question

ECLD9. CO2 emissions from biogenic carbon (metric tons CO2)

About this question

Biogenic CO2 emissions (e.g., CO2 from the combustion of biomass) that occur in the reporting company’s value chain must not be included in the previous scopes emissions, but must be reported here. Similarly, any GHG removals (e.g., biological GHG sequestration) must not be included in prior scope 3 questions, but should be reported here.

Please refer to the GHG Protocol Corporate Value Chain (Scope 3) Standard for more specific guidance.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ecld.OQ.header, ecld.OQ.1, ecld.OQ.2, ecld.OQ.3

Note: unscored question