Environment – Waste – User Resources: How To Higg

Waste

The Waste section focuses on waste management and waste reduction and explores the measures taken by companies to manage and minimize waste in each relevant tier of the value chain. This section also recognizes the importance of circularity practices and examines how companies incorporate circular economy principles such as product design, reuse, and recycling in their operations.

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”.

EWS01. Which of the following types of waste does your company measure? (Select all that apply OR None)

About this question

Reducing waste and minimizing its impacts are crucial goals for companies. Waste generated by companies can contribute to environmental pollution, resource depletion, and social inequalities, and can also have financial implications for the company.

This question aims to understand which types of waste your company measures, such as pre-consumer manufacturing waste, post-consumer product waste, consumer packaging, non-consumer packaging, unsold goods, micro-fiber shedding, or other general waste (e.g., HQ waste).

Select one or more of the listed types of waste that your company measures
Select none if your company does not measure any of the listed waste types

Applicability: Brand, Retailer, Brand and Retailer

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

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

Evidence

Either

Link to published waste tracking and monitoring data (e.g. public statement on corporate website, Sustainability report, Annual Report)

Internal reports, spreadsheets, audits, or other documents that demonstrate your company’s tracking and monitoring of waste types:
Tier 1 pre-consumer manufacturing waste: waste tracking records from suppliers or manufacturing facilities
Post-consumer product waste: product take-back or recycling program details, data on the volume of products collected, recycled, or disposed of
Consumer packaging: packaging material usage data and waste reduction targets
Non-consumer packaging: data on the volume of non-consumer packaging waste generated
Unsold goods: data on unsold goods volume and associated waste reduction initiatives
Micro-fiber shedding: laboratory test results on microfiber shedding rates for various products
Other general waste (e.g., HQ waste): data on general waste volume and associated waste reduction initiatives

Topic areas

Waste generation and impacts, waste management

EWS02. For which of the following types of waste does your company track the disposal methods? (Select all that apply OR None)

About this question

Tracking the disposal methods of waste types can help companies understand its impacts, and take steps to reduce negative effects.

This question aims to understand which types of waste your company tracks the disposal methods for, such as pre-consumer manufacturing waste, post-consumer product waste, consumer packaging, non-consumer packaging, unsold goods, micro-fiber shedding, or other general waste (e.g., HQ waste).

Select one or more of the listed types of waste that your company tracks the disposal methods for
Select none if your company does not track the disposal methods for any of the listed waste types

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.Mg.b (For: Brand, Brand and Retailer)

Reference ID: ews.Mg.r (For: Retailer)

Evidence

Either

Link to published waste disposal methods (e.g., public statement on corporate website, Sustainability report, Annual Report)

Internal reports, spreadsheets, audits, or other documents that demonstrate your company’s tracking and monitoring of waste disposal methods

Topic areas

Waste generation and impacts, waste management

EWS03. For which of the following types of waste has your company formally set and approved targets to reduce waste generation? (Select all that apply OR None)

About this question

Targets and indicators are critical as they establish and maintain effective practices throughout a company.

This question aims to understand which types of waste your company has formally set and approved targets to reduce waste generation for. By setting targets to reduce waste generation, companies can identify areas for improvement, reduce waste and resource use, and decrease their environmental impact.

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 waste generation for the waste types selected
Select none if there are no formal targets in place related to the types of waste listed

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.Mw.b (For: Brand, Brand and Retailer)

Reference ID: ews.Mw.r (For: Retailer)

Additional information

Examples of initiatives:

Tier 1 pre-consumer manufacturing waste: e.g., implement more efficient cutting patterns, invest in technology that reduces fabric waste during the cutting process, or find ways to reuse or recycle these materials in other products
Post-consumer product waste: e.g. take-back schemes, recycling partnerships, or product durability improvements
Consumer packaging: examples of packaging design changes, material substitutions
Non-consumer packaging: e.g., optimizing packaging design, using reusable packaging, or sourcing sustainable materials
Unsold goods: strategies or initiatives to reduce unsold goods, such as inventory management improvements or demand forecasting
Micro-fiber shedding: examples of research, innovation, or product development initiatives aimed at reducing micro-fiber shedding from textiles
Other general waste (e.g., HQ waste): initiatives or programs aimed at reducing general waste, such as waste audits or employee engagement campaigns

Evidence

Either

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

Internal strategy or program documentation outlining the company’s waste reduction targets for each type of waste

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

Waste generation and impacts, waste management

EWS04. For which of the following types of waste has your company formally set and approved a "zero waste to landfill" target? (Select all that apply OR None)

About this question

“Zero waste to landfill” is a goal that aims to eliminate sending waste to landfills. This goal is aligned with the circular economy concept, which aims to keep resources in use for as long as possible and minimize waste. Achieving “zero waste to landfill” can help reduce the environmental impact of waste, conserve resources, and reduce the greenhouse gas emissions associated with waste disposal.

This question aims to understand which types of waste your company has formally set and approved a “zero waste to landfill” target for.

Select one or more if you can provide evidence that your company has formally set and approved a “zero waste to landfill” target for the waste types selected
Select none if there are no formal “zero waste to landfill” targets in place related to the types of waste listed

Applicability: Brand, Retailer, Brand and Retailer

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

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

Evidence

Either

Link to published statement outlining the company’s “zero waste to landfill” target for each the types of waste (e.g., progress report on corporate website, Sustainability report, Annual Report)

Internal strategy or program documentation outlining the company’s “zero waste to landfill” target for each the types of waste

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

Waste generation and impacts, waste management

EWS05. Has your company formally set and approved targets towards achieving a circular economy?

About this question

Targets and indicators are critical to effective practices within a company.

This question establishes if your company has set targets to promote and contribute to a circular economy. Examples of interventions that can advance a circular economy include: circular business models (e.g., rental, resale, repair, remake, etc.), resource efficiency, waste prevention and intervention, design for circularity (e.g., design for recyclability, disassembling, remanufacturing, etc.), and/or reduction/elimination of non-renewable virgin materials.

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

Answer yes if you can demonstrate that your company has set formal targets to contribute to a circular economy
Answer no if there are no formal targets in place to contribute to a circular economy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.NQ

Mapping: Aligned with Textile Exchange Materials Benchmark (CE-2-1)

Evidence

Either

Link to published targets towards achieving a circular economy (e.g., progress report on corporate website, Sustainability report, Annual Report)

Internal strategy or program documentation outlining the company’s circular economy 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

Circularity

EWS06. Did your company implement an improvement program or strategy to achieve its waste targets (reduction and/or disposal targets)? (Select all that apply OR None)

About this question

This question seeks evidence that there is a strategic plan in place to achieve progress in the waste reduction and/or disposal targets, systematically over time. 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 one or more topic areas for which you can provide evidence that your company has implemented a strategic plan, initiative or program to achieve its targets
Select none if your company has not implemented a plan or program for any of these topic areas

Applicability: Brand, Retailer, Brand and Retailer

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

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

Evidence

Either

Links to published company’s official sustainability or waste strategy document outlining its waste targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them (e.g., public statement on corporate website, Sustainability report, Annual Report), including specific reduction and/or disposal goals

Internal sustainability or waste strategy document outlining its waste targets and the program or strategy (detailed implementation plan, including timelines, milestones, and responsible parties) in place to achieve them, including specific reduction and/or disposal goals

and

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

Optional supplementary evidence:

Examples of waste reduction or disposal initiatives: e.g., waste audits, process optimization, material substitution, recycling partnerships, or employee engagement campaigns
Collaboration with suppliers and other stakeholders: records of communication and collaboration with suppliers and other stakeholders (such as industry associations or waste management companies) to support the company’s waste reduction or disposal efforts

Topic areas

Waste generation and impacts, waste management

EWS07. Which of the following pre-consumer manufacturing waste reduction and/or disposal initiatives did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

Pre-consumer waste can be significant in volume. Preventing waste during production can be translated into building in efficiencies, saving costs, as well as reducing the burden of waste on society and the environment. It is important to engage directly with suppliers and business partners to find solutions and prevent pre-consumer waste.

This question provides an opportunity for your company to demonstrate the work done to prevent and/or reduce pre-consumer waste.

Select brand-led initiatives covering brand operations like product design, forecast and planning, technology adoption if your company is actively engaging internal teams in the development of initiatives such as increase adoption of technology-led design and pattern making to prevent and/or reduce manufacturing waste, increase adoption of additive manufacturing technology to prevent manufacturing waste or increase adoption of initiatives for on-demand production
Select supplier engagement initiatives to enhance waste reduction and disposal methods through operational improvement at the facilities if your company is actively engaging suppliers in the development of initiatives such as optimisation of manufacturing processes to reduce risk of defects or increase percentage of in-house reuse or recycling
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Brand and Retailer

Reference ID: ews.Nw.b

Mapping: Partially aligned with Textile Exchange Materials Benchmark (CE-4-1)

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Brand-led initiatives covering brand operations like product design, forecast and planning, technology adoption: e.g., designing products for minimal waste generation, improving forecasting and planning processes, or adopting innovative technologies to reduce waste
- Supplier engagement initiatives to enhance waste reduction and disposal methods through operational improvement at the facilities: e.g., records of communication and collaboration with suppliers, including joint projects or initiatives aimed at enhancing waste reduction and disposal methods, documentation of supplier training, workshops, or resources provided by the company to support operational improvements related to waste reduction and disposal

Topic areas

Waste generation and impacts, waste management

EWS08. What percentage of total Tier 1 pre-consumer manufacturing waste did your company dispose of through closed loop recycling?

About this question

This question is asking for information on the percentage of Tier 1 pre-consumer manufacturing waste that a company is able to dispose of through closed loop recycling.

Closed loop recycling is a process in which waste materials from a manufacturing process are collected and then used as feedstock to create new products. This process helps to reduce the amount of waste that is sent to landfills and conserves resources by using recycled materials instead of virgin materials. To answer this question, a company would need to calculate (or estimate) the total amount of Tier 1 pre-consumer manufacturing waste that it generates and then determine the percentage of that waste that is recycled through closed loop recycling. This information can be used to track progress towards waste reduction and resource efficiency goals and identify opportunities for further improvements.

Select the percentage range that corresponds to the proportion of Tier 1 pre-consumer manufacturing waste that your company disposed of through closed loop recycling
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: ews.OA.b

Evidence

Either

Link to published documents or information (e.g., ESG Report, Sustainability report, Annual Report, corporate website, third-party websites) to evidence that your company has achieved these results. This information should include quantities of Tier 1 pre-consumer manufacturing waste disposed of through closed-loop recycling

For any percentage range selected: records of waste disposal data, including quantities of Tier 1 pre-consumer manufacturing waste disposed of through closed-loop recycling, and documentation of closed-loop recycling processes, including partnerships with waste management companies or recycling facilities

Topic areas

Circularity, waste management

EWS09. Which of the following post-consumer waste reduction and disposal initiatives did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

For: Brand

Post-consumer waste can be significant in volume. This question is asking about the post-consumer waste reduction and disposal initiatives that a company has implemented as part of its program or strategy.

To reduce the environmental impact of post-consumer waste, companies can implement various initiatives such as product fit technology or circular business models.

Circular business models refer to those that extend the first life of a product and divert or delay a product from being downcycled (i.e. recycled into a lower value good or landfilled) such as repair, rental and re-commerce.

Product design initiatives are aimed at increasing the percentage of products that can be, for example, reused or repaired.

Product fit technology refers to using technologies that help to reduce the number of returns of products by ensuring that they fit the customer’s needs and preferences.

Waste diversion initiatives refer to efforts to divert waste away from landfills, incineration, and overseas donations, which can have negative environmental impacts.

These initiatives can include recycling and other waste reduction strategies.

Select circular business models if you can provide evidence of the implementation of any of the initiatives mentioned such as repair, rental, re-commerce or take-back programs
Select product design initiatives if you can provide evidence of the implementation of any of the initiatives mentioned such as designed for disassembly
Select product fit technology if you can provide evidence of the implementation and use of this technology in your company (e.g., virtual fit technology, 3D modeling)
Select diverting waste from landfill, incineration and overseas donations if you can provide evidence that your company has carried out such initiatives
Select none if you cannot provide any evidence of the initiatives described above

For: Retailer

To reduce the environmental impact of post-consumer waste, companies can implement various initiatives such as circular business models or business partners models initiatives.

An example of business partners engagement initiative would be collaborating with your brand partners to develop circular solutions for post-consumer waste.

Select circular business models initiatives if you can provide evidence of the implementation of such models (rental services, resale…)
Select business partner engagement and initiatives towards circularity if you can provide evidence of the implementation of such initiatives
Select diverting waste from landfill, incineration and overseas donations if you can provide evidence that your company has carried out such initiatives
Select none if you cannot provide any evidence of the initiatives described above

For: Brand and Retailer

To reduce the environmental impact of post-consumer waste, companies can implement various initiatives such as product fit technology or circular business models.

Product design initiatives are aimed at increasing the percentage of products that can be, for example, reused or repaired.

Product fit technology refers to using technologies that help to reduce the number of returns of products by ensuring that they fit the customer’s needs and preferences.

Waste diversion initiatives refer to efforts to divert waste away from landfills, incineration, and overseas donations, which can have negative environmental impacts. These initiatives can include recycling and other waste reduction strategies.

An example of business partners engagement initiative would be collaborating with a waste management company to develop circular solutions for post-consumer waste or collaborating with your brand partners to develop circular solutions for post-consumer waste.

Select circular business models if you can provide evidence of the implementation of any of the initiatives mentioned such as repair, rental, re-commerce or take-back programs
Select product design initiatives if you can provide evidence of the implementation of any of the initiatives mentioned such as designed for disassembly
Select product fit technology if you can provide evidence of the implementation and use of this technology in your company (e.g., virtual fit technology, 3D modeling)
Select diverting waste from landfill, incineration and overseas donations if you can provide evidence that your company has carried out such initiatives
Select business partner engagement and initiatives towards circularity if you can provide evidence of the implementation of such initiatives
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.OQ.b (For: Brand, Brand and Retailer)

Reference ID: ews.OQ.r (For: Retailer)

Mapping: Partially aligned with Textile Exchange Materials Benchmark (CE-6-2-b)

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Circular business models initiatives: e.g., product take-back schemes, rental models, or remanufacturing and refurbishing programs
- Product design initiatives: e.g., designing products for easy disassembly, repair, or recycling
- Product fit technology to reduce returns: virtual fitting rooms, size recommendation tools, or personalized fit guidance
- Diverting waste from landfill, incineration, and overseas donations: recycling programs, partnerships with waste management companies, or responsible donation initiatives

Topic areas

Circularity, waste management

EWS10. Which of the following consumer packaging reduction and disposal initiatives did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

This question is asking about the specific consumer packaging reduction and disposal initiatives that a company has implemented as part of its program or strategy. It is important for companies to consider the environmental impact of their packaging and take steps to reduce waste and promote circularity.

Some examples of packaging design and sourcing initiatives would be: increase adoption of packaging materials that can be reused, regenerated or recycled; increase amount of recycled content in packaging, increase reduction of unnecessary packaging, increase reduction of plastic packaging that cannot be reused. Some examples of circular packaging systems would be: implement strategies for packaging reuse and recycling, clear communication to consumers on how to recycle the specific packaging.

Select packaging design and sourcing initiatives if you can provide evidence of any of these initiatives
Select circular packaging systems if you can provide evidence of any of these initiatives
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTA

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Packaging design and sourcing initiatives: e.g., using lightweight or minimal packaging materials, sourcing recyclable or biodegradable materials, or incorporating recycled content in packaging
- Enabling circular packaging systems: take-back schemes for packaging, partnering with waste management or recycling companies, or promoting reusable packaging options

Topic areas

Circularity, waste management

EWS11. What percentage of your company's total consumer packaging weight was single use plastic?

About this question

This question aims to determine the percentage of your company’s total consumer packaging weight that is composed of single-use plastic. Single-use plastic packaging is a significant contributor to our industry’s environmental impact, as it is often not recycled and can end up in landfills, oceans, and other natural environments. As the industry is becoming more aware of its impact, reducing the percentage of single-use plastics in packaging has become a priority for most companies.

Select the percentage range that best represents the portion of your company’s total consumer packaging weight that is made up of single-use plastic
Select unknown if the exact percentage is not known

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTE

Evidence

Either

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

For any percentage range selected: a clear and transparent methodology for calculating the percentage of single-use plastic percentage, and supporting data and calculations used to determine the claimed percentage

Topic areas

Waste generation and impacts, circularity

EWS12. Which of the following non-consumer packaging reduction and disposal initiatives did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

This question is asking about the specific non-consumer packaging reduction and disposal initiatives that a company has implemented as part of its program or strategy. It is important for companies to consider the environmental impact of their packaging and take steps to reduce waste and promote circularity.

Some examples of packaging design and sourcing initiatives would be: increase the percentage of non-consumer packaging with environmental attributes or certifications, increase adoption of packaging materials that can be reused, regenerated or recycled; increase the amount of recycled content in packaging. Some examples of circular packaging systems would be: implement strategies for packaging reuse and recycling.

Select packaging design and sourcing initiatives if you can provide evidence of any of these initiatives
Select circular packaging systems if you can provide evidence of any of these initiatives
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTI

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Packaging design and sourcing initiatives: e.g., using lightweight or minimal packaging materials, sourcing recyclable or biodegradable materials, or incorporating recycled content in packaging
- Enabling circular packaging systems: partnering with waste management or recycling companies, or promoting reusable packaging options

Topic areas

Waste management, circularity

EWS13. Which of the following unsold goods reduction and disposal initiatives did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

This question aims to understand what initiatives a company has implemented to manage unsold goods. Unsold goods can pose a significant waste management challenge for companies in the industry, as they often end up in landfills or incinerated, contributing to environmental degradation and carbon emissions.

Some examples of planning and inventory management initiatives to reduce unsold goods would be: improve demand forecasting for product optimisation, improve stock visibility and availability to enable agile and flexible stock flows and replenishment to reduce risk of unsold products. Some examples of disposal management initiatives to improve what happens to disposed unsold goods would be: elimination of incineration as an option for final management of products, improvement of tracking of unsold products to understand and improve final management, and donation in its original product form (or modified only by debranding).

Select planning and inventory management initiatives to reduce unsold goods if you can provide evidence of any of these initiatives
Select disposal management initiatives to improve what happens to disposed unsold goods if you can provide evidence of any of these initiatives
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTM

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Planning, inventory management, or other initiatives to reduce unsold goods: improved forecasting, demand planning, inventory management systems, or data-driven decision-making processes to reduce unsold goods
- Disposal methods to improve what happens to disposed unsold goods: responsible donation initiatives, recycling or upcycling materials, or working with partners for responsible disposal

Topic areas

Waste management, circularity

EWS14. What percentage of all post consumer product collected and unsold goods did your company divert from landfill, incineration and overseas donations?

About this question

This question seeks to understand the percentage of all post-consumer products collected and unsold goods that a company diverts from landfill, incineration, and overseas donations.

Select the percentage range that best represents the portion of products collected and unsold goods that your company has diverted from landfill, incineration, and overseas donations
Select unknown if the exact percentage is not known

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTQ

Evidence

Either

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

For any percentage range selected: a clear and transparent methodology for calculating the percentage of all post consumer product collected and unsold goods diverted from landfill, incineration and overseas donations, and supporting data and calculations used to determine the claimed percentage

Topic areas

Waste generation and impacts, waste management

EWS15. Which of the following initiatives related to microfibers shedding did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

For: Brand

This question aims to understand what measures a company has taken to address microfiber shedding in its products. Microfibers are small fragments that are actively shed from textiles throughout their lifecycle. These fibers are too small to be caught by wastewater treatment facilities and end up polluting waterways and the environment.

Some examples of product design and material testing initiatives would be: reduction of microfibers shedding integrated into product design and development, determination of fibers released during domestic laundering to improve fabrics before production. An example of supplier engagement initiatives would be the control of microfibers in facilities’ wastewater. An example of consumer focused initiatives would be education and encouragement for consumers to: wash less, wash gently, wash cold, use microfiber filter, use front-loading washing machines.

Select product design and material testing initiatives if you can provide evidence of any of these initiatives
Select supplier engagement initiatives if you can provide evidence of any of these initiatives
Select consumer focused initiatives if you can provide evidence of any of these initiatives
Select none if you cannot provide any evidence of the initiatives described above

For: Retailer

An example of business partner engagement initiatives would be to collaborate with brand partners to explore alternative materials or manufacturing processes that minimize the shedding of microfibers in their products. An example of consumer focused initiatives would be education and encouragement for consumers to: wash less, wash gently, wash cold, use microfiber filter, use front-loading washing machines.

Select brand partners engagement initiatives if you can provide evidence of any of these initiatives
Select consumer focused initiatives if you can provide evidence of any of these initiatives
Select none if you cannot provide any evidence of the initiatives described above

For: Brand and Retailer

Some examples of product design and material testing initiatives would be: reduction of microfibers shedding integrated into product design and development, determination of fibers released during domestic laundering to improve fabrics before production. An example of supplier engagement initiatives would be the control of microfibers in facilities’ wastewater. An example of brand partner engagement initiatives would be to collaborate with brand partners to explore alternative materials or manufacturing processes that minimize the shedding of microfibers in their products. An example of consumer focused initiatives would be education and encouragement for consumers to: wash less, wash gently, wash cold, use microfiber filter, use front-loading washing machines.

Select product design and material testing initiatives if you can provide evidence of any of these initiatives
Select supplier engagement initiatives if you can provide evidence of any of these initiatives
Select brand partners engagement initiatives if you can provide evidence of any of these initiatives
Select consumer focused initiatives if you can provide evidence of any of these initiatives
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTU.b (For: Brand, Brand and Retailer)

Reference ID: ews.MTU.r (For: Retailer)

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Product design and material testing initiatives: e.g., using alternative materials, optimizing fabric construction, or applying treatments to minimize shedding
- Supplier engagement initiatives: e.g., setting guidelines or requirements for suppliers, sharing best practices, or collaborating on research and development efforts
- Consumer-focused initiatives: e.g., providing guidance on proper washing techniques, promoting the use of washing machine filters

Topic areas

Waste generation and impacts, waste management

EWS16. Which of the following general waste (e.g., HQ waste) reduction and disposal initiatives did your company implement as part of its program or strategy? (Select all that apply OR None)

About this question

This question aims to understand what initiatives a company has implemented to reduce and manage their general waste, which includes waste generated from their headquarters, stores or warehouses.

An example of waste reduction would be to transition to a paperless office, or reduce the food waste in the cantine. An example of improvement on how waste is disposed would be the introduction of waste hierarchy systems with clear strategies for final management of each type of waste (Implementation of a decision tree that defines the final management of each type of waste, aligned to the waste hierarchy) or increase the percentage of waste diverted from landfill disposal.

Select waste reduction initiatives if you can provide any evidence of the initiatives described above
Select waste disposal methods to improve how waste is disposed of if you can provide any evidence of the initiatives described above
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTY

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Waste reduction initiatives: e.g., promoting recycling and composting programs, or engaging employees in waste reduction campaigns
- Waste disposal methods to improve how waste is disposed of: e.g., partnering with waste management or recycling companies, implementing responsible disposal policies, or promoting circular economy practices within the company

Topic areas

Waste generation and impacts, waste management

EWS17. Did your company meet its annual milestone waste targets (reduction and/or disposal targets)?

About this question

This question asks whether a company has successfully achieved its annual milestone waste targets, which are set to reduce waste generation and/or improve waste disposal methods.

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: ews.MTc.b (For: Brand, Brand and Retailer)

Reference ID: ews.MTc.r (For: Retailer)

Evidence

Either

Link to published report or update demonstrating targets and milestones related to waste reduction and disposal, as well as 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 detailed waste management report highlighting the company’s performance in meeting its waste reduction and disposal targets, including data on the types and amounts of waste generated, managed, and diverted from landfill, incineration or overseas donation

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 waste targets

Topic areas

Waste generation and impacts, waste management

EWS18. Did your company implement a circularity program or strategy to achieve its circular economy targets?

About this question

With circularity program or strategy we mean a plan of action designed to achieve circular economy objectives and commitments. Strategic planning is important because it provides direction and supports day-to-day decision making.

This question seeks evidence that there is a strategic plan in place to start to work on circular solutions and achieve circularity targets, systematically over time. The program or strategy should include: formal accountability defined, specific initiatives that are planned with defined timelines to achieve target and a dedicated budget.

Answer yes if you can provide evidence that your company has implemented a strategic plan, initiative or program to achieve its circularity targets
Answer no if your company has not implemented a strategic plan or program for circularity

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MTg

Mapping: Rephrased, Textile Exchange Materials Benchmark (CE-1-1)

Evidence

Either

Link to published report or update demonstrating targets and milestones related to waste reduction and disposal, as well as 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 detailed waste management report highlighting the company’s performance in meeting its waste reduction and disposal targets, including data on the types and amounts of waste generated, managed, and diverted from landfill, incineration or overseas donation

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 waste targets

Topic areas

Circularity

EWS19. Which of the following initiatives did your company implement as part of its circularity program or strategy? (Select all that apply OR None)

About this question

For: Brand, Brand and Retailer

This question aims to understand what initiatives a company has implemented to achieve circular economy objectives and commitments.

An example of material choices would be to reduce/eliminate use of non-renewable virgin materials. An example of product design initiatives would be to create products that enable higher rates of product recyclability (e.g., design for disassembly). An example of circular business models initiatives would be the implementation of a product rental service to increase use per product. An example of a business partners engagement initiative would be collaborating with a waste management company to develop circular solutions for post-consumer waste.

Select material choices if you can provide any evidence of the initiatives described above
Select product design initiatives if you can provide any evidence of the initiatives described above
Select circular business models initiatives if you can provide any evidence of the initiatives described above
Select business partner engagement on initiatives towards circularity if you can provide any evidence of the initiatives described above
Select none if you cannot provide any evidence of the initiatives described above

For: Retailer

This question aims to understand what initiatives a company has implemented to achieve circular economy objectives and commitments.

An example of circular business models initiatives would be the implementation of a product rental service to increase use per product. An example of a business partners engagement initiative would be collaborating with your brand partners to develop circular solutions for post-consumer waste. For more examples, please see guidance.

Select circular business models initiatives if you can provide any evidence of the initiatives described above
Select business partner engagement on initiatives towards circularity if you can provide any evidence of the initiatives described above
Select none if you cannot provide any evidence of the initiatives described above

Applicability: Brand, Retailer, Brand and Retailer

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

Reference ID: ews.MTk.r (For: BRetailer)

Mapping: Rephrased, Textile Exchange Materials Benchmark (CE-1-1)

Evidence

Either

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

Internal documents, information, report, certifications such as:
- Material choices: regenerative production, recycled feedstocks: e.g., sourcing regenerative or recycled materials, partnering with suppliers for sustainable material production, or adopting standards or certifications for materials
- Product design initiatives: like single fiber garments, design for disassembly, or repairability: e.g., creating products that can be easily disassembled or repaired, or incorporating modularity into product designs
- Circular business models initiatives: like rental, resale, etc.: e.g., rental or resale services or launching subscription-based models
- Business partner engagement on initiatives towards circularity: e.g., collaborating on circular economy projects, sharing best practices, or setting circularity requirements for partners

Topic areas

Circularity

EWS20. Did your company meet its annual milestone targets towards achieving a circular economy?

About this question

This question asks whether a company has successfully achieved its annual milestone targets towards achieving a circular economy.

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: ews.MjA

Evidence

Either

Link to published report or update demonstrating targets and milestones related to circular economy, 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 circular economy report, detailing progress towards the annual milestone targets, including any relevant calculations or methodologies used to quantify circular economy targets achievement

and

Evidence of oversight by senior management (e.g., Board ESG Committee papers, ESG committee report)

Independent third party audits to evidence achievement of the circular economy targets

Topic areas

Circularity

EWS21. Did your company report publicly on its waste targets and progress? (Select all that apply OR None)

About this question

Reporting publicly on your company’s progress on achieving targets to reduce waste generation and related impacts is an indicator of commitment, transparency and good practice. This question asks whether your company has reported publicly on its targets and progress in relation to a number of waste management areas.

Select one or more waste related topics 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: ews.MjE.b (For: Brand, Brand and Retailer)

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

Evidence

Provide:

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

Topic areas

Waste generation and impacts, waste management, transparency

EWS22. Did your company report publicly on its circularity targets and progress?

About this question

Progressive companies state and publicly explain their approach towards circularity. This question is an opportunity to demonstrate leadership through transparency of reporting.

Answer yes if you can provide evidence that your company has reported publicly on its targets and progress in contributing to a circular economy
Answer no if there has been no public communication of your targets and progress, or if there are no targets and/or progress to report on circularity

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MjI

Evidence

Provide:

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

Topic areas

Circularity, transparency

EWS23. Did your company report publicly on the percentage of business revenue generated through circular business models?

About this question

Progressive companies state and publicly explain the extent to which circularity is integrated in their business.

To date, circular business models constitute around 3.5% of the fashion industry annual turnover – which means there is still a lot of work to be done in our industry to contribute to a circular economy (Source: Ellen MacArthur Foundation, Circular business models: redefining growth for a thriving fashion industry – 2021). Still, reporting on circular initiatives only without accounting for the scale of those creates significant risks of misleading information.

This question is an opportunity to demonstrate leadership and accountability through transparency and accuracy of reporting.

Answer yes if you can provide evidence that your company has reported publicly on the percentage of business revenue generated through circular business models
Answer no if there has been no public communication of the percentage of business revenue generated through circular business models, or if there are no circular business models to report on

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MjM

Evidence

Provide:

Links to most recent published reports indicating where your company’s report on the percentage of business revenue generated through circular business models can be found (e.g., ESG Report, Sustainability report, Annual Report, Corporate Governance section of website, benchmarking reports from third-party organizations, third-party websites)

Topic areas

Circularity, transparency

EWS24. Did your company consult with relevant stakeholders as part of the development of its waste reduction and final disposal programs or strategies?

About this question

Relevant stakeholders, including employees, workers, civil society or government representatives can provide guidance and input in the development of robust waste reduction and final disposal programs. 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 waste matters, stakeholders include employees (e.g., product design and/or packaging teams), workers (e.g., at manufacturing and/or distribution facilities), suppliers, waste operators, local authorities, as well as expert advisors.

This question asks whether your company has engaged with relevant stakeholders to inform the development of its waste programs or strategies.

Answer yes if you can provide evidence that your company engaged with stakeholders as part of the development and implementation of its waste reduction and final disposal strategies or programs
Answer no if your company did not engage with stakeholders in relation to its waste reduction and final disposal strategies or programs, or if you cannot provide evidence of stakeholder engagement

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MjQ

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 the development of its waste reduction and final disposal programs or strategies

Topic areas

Waste generation and impacts, waste management, stakeholder engagement

EWS25. Did your company actively engage in any multi-stakeholder initiative to drive improvement in waste management in the textile, apparel and footwear industry?

About this question

Working collaboratively with other businesses, civil society or governmental groups is an effective way to drive progress in complex issues. In relation to waste matters, examples could include joining forces with other industry actors to set up a collective system to better manage textile waste and increase recycling rates at end of life in a specific geography, or collaborate with brand partners and other actors to reduce the amount of packaging brands’ use in their products.

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

Answer yes if you can provide evidence that your company has participated in collaborative initiatives to address waste management challenges
Answer no 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: ews.MjU

Evidence

Either

Link to membership/signatory page or annual report published on the website of the relevant multi-stakeholder initiative/s, indicating the topics addressed and your company’s logo/name plus signatory/membership level during the reporting period

Membership/signatory agreement/s including company’s name and level of commitment to the MSI

and

Document or link to information indicating how the topic is addressed by the multi-stakeholder initiative(s)

Optional supplementary evidence:

Examples of your company’s data/reporting submission required by the MSI
Feedback from an NGO on your company’s contribution to the MSI

Topic areas

Waste generation and impacts, waste management, stakeholder engagement

EWS26. Did your company develop, support or fund any mechanisms to contribute to the improvement of the waste management in the value chain?

About this question

For: Brand, Brand and Retailer

Access to finance and proper infrastructure is one of the major hurdles to waste management efforts in the textile, apparel and footwear value chain. Either through direct co-investment, or through other support mechanisms, Brands and Retailers can ensure waste initiatives are appropriately funded. In relation to waste reduction matters, examples could include investments to promote research and innovation to enable the development of fibers with characteristics that favor higher reuse and/or recycling rates.

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

Answer yes if you can provide evidence that your company has developed, supported or fund any mechanism to drive improvements in waste management in the textile/apparel/footwear industry
Answer no if you cannot provide evidence that your company has developed, supported or fund any mechanism to drive improvements in waste management, or if these activities have not formed part of your strategy

For: Retailer

Access to finance and proper infrastructure is one of the major hurdles to waste management efforts in the textile, apparel and footwear value chain. Either through direct co-investment, or through other support mechanisms, Brands and Retailers can ensure waste initiatives are appropriately funded. In relation to waste reduction matters, examples could include investments to promote research and innovation to enable the development of packaging materials with characteristics that favor higher reuse and/or recycling rates.

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

Answer yes if you can provide evidence that your company has developed, supported or fund any mechanism to drive improvements in waste management in the textile/apparel/footwear industry
Answer no if you cannot provide evidence that your company has developed, supported or fund any mechanism to drive improvements in waste management, or if these activities have not formed part of your strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.MjY (For: Brand, Brand and Retailer)

Reference ID: ews.MjY.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 the improvement of the waste management in the value chain including relevant project details, timelines, and objectives

and

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

Topic areas

Waste generation and impacts, waste management, sustainable investment and innovation

EWS27. Did your company consult with relevant stakeholders as part of the development of its circularity programs or strategies?

About this question

Relevant stakeholders, including employees, civil society or government representatives can provide guidance and input in the development of circularity strategies and programs. 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 circularity matters, stakeholders include employees (e.g., product design, packaging, research & development, and/or customer experience teams), suppliers, waste management companies, governments, as well as expert advisors.

This question asks whether your company has engaged with relevant stakeholders to inform the development of its circularity programs or strategies.

Answer yes if you can provide evidence that your company engaged with stakeholders as part of the development and implementation of its circularity strategies or programs
Answer no if your company did not engage with stakeholders in relation to its circularity strategies or programs, or if you cannot provide evidence of stakeholder engagement

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.Mjc

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 the development of its circularity programs or strategies

Topic areas

Circularity, stakeholder engagement

EWS28. Did your company have any specific partnerships, agreements or initiatives with stakeholders, value chain partners or local entities to promote circularity strategies or new circular businesses?

About this question

Working collaboratively with other businesses, civil society or governmental groups is an effective way to drive progress in complex issues. In relation to circularity, examples could include participating in industry-wide initiatives or agreements to promote circularity, such as the Ellen MacArthur Foundation, partnering with NGOs or other organizations to promote consumer awareness and behavior change around circularity and sustainable consumption.

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

Answer yes if you can provide evidence that your company has participated in collaborative initiatives to promote circularity strategies or new circular businesses
Answer no 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: ews.Mjg

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

Circularity, stakeholder engagement

EWS29. Did your company develop, support or fund any mechanisms to contribute to the promotion of circularity strategies or new circular businesses in the value chain?

About this question

Increased access to finance can significantly accelerate the implementation of circularity strategies in the textile, apparel and footwear industry. Either through direct co-investment, or through other support mechanisms, Brands and Retailers can ensure circularity initiatives are appropriately funded. In relation to circularity matters, examples could include funding incubators and accelerators that support circular businesses.

This question provides an opportunity to demonstrate your company’s commitment to contribute resources to accelerate the implementation of circularity strategies at scale.

Answer yes if you can provide evidence that your company has developed, supported or fund any mechanism to promote the adoption of circularity strategies and circular business models in the value chain
Answer no if you cannot provide evidence that your company has developed, supported or fund any mechanism to promote the adoption of circularity strategies and circular business models in the value chain, or if these activities have not formed part of your strategy

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.Mjk

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 the promotion of circularity strategies or new circular businesses in the value chain including relevant project details, timelines, and objectives

and

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

Topic areas

Circularity, sustainable investment and innovation

EWSD1. Enter the weight (in kilograms) of unsold goods disposed of by your company for each of the following final disposal methods.

About this question

This question aims to gather information about the environmental impact of a company’s unsold goods management practices. The question focuses on understanding the quantity of unsold goods and how they are being disposed of.

Ensure that you have accurate data on the weight of unsold goods for each disposal method. When reporting the weight of unsold goods disposed of, make sure to use a consistent measurement unit (in this case, kilograms). Convert all weight measurements to kilograms if they are in a different unit. Ensure that the reported weight of unsold goods disposed of corresponds to the specified reporting period.

Applicability: Brand, Retailer, Brand and Retailer

Reference ID: ews.Mds.header, ews.Mds.1, ews.Mds.2, ews.Mds.3, ews.Mds.4, ews.Mds.5, ews.Mds.6

Mapping: Aligned with Textile Exchange Materials Benchmark (CE-4-2)

Note: unscored question

Topic areas

Waste generation and impacts