Consumer Goods
This sector relates to the following sub-sectors: Apparel & Textiles, Consumer Discretionary Products, and Consumer Goods Retail
Apparel & Textiles
Each section below relates to the TPT Disclosure Framework principles of Action and Accountability. The below provides further guidance for sub-elements 4.1 and 4.3. The TPT welcomes comments on this guidance to ensure it is as useful as possible for preparers and users. The text is open for comment until Friday, 24 November. Please select the feedback form at the bottom of the page. The final text will be updated in February.
This sub-sector includes the apparel, accessories, and footwear industry. This includes entities involved in the design, manufacturing, wholesaling and retailing of various products, including adult and children’s clothing, handbags, jewellery, watches and footwear. Products are manufactured primarily by vendors in emerging markets, thereby allowing entities in the industry to focus on design, wholesaling, marketing, supply chain management and retail activities.
1. Improve material mixes and minimise packaging emissions3, 6, 7, 8, 10, 12
- reduce the amount of material in a given product (e.g., fewer grams of cotton per t-shirt);
replace a material with a lower GHG emissions alternative (e.g., virgin polyester with rPoly from bottles or textiles); - shift materials sourcing from higher carbon sources to lower ones (e.g., polyester made with renewable energy, leather sourced from lower-impact ranches);
- support and invest in innovative low-GHG emissions materials (e.g., recycled/plant-based leather and lab-grown alternatives); and
- streamline packaging with low-GHG emissions materials and reduce overall use.
2. Optimise material production and reduce production waste3, 6, 8, 9, 11, 12
- transition to renewable energy sources for raw material extraction, processing production, and final assembly;
- reduce use of inorganic fertilisers and pesticides via targeted application and advanced farming practices; and
- minimise manufacturing waste by elevating designer education and employing modernised cutting machines.
3. Enhance recyclability and boost recycling rates1, 8, 11, 12
- bolster recycling initiatives and collection points;
- minimise incineration without recovery and landfill, driving the industry towards a closed-loop-recycling (CLR) operating model; and
- collaborate with downstream partners to foster innovations in chemical recycling of long-chain polymers.
4. Electrify fleet and promote low-Emissions fuels for last-mile delivery2, 8, 11, 12
- increase electric vehicle use between warehouses and delivery, supplemented with shared charging infrastructures;
- advocate for lower-cost, low-GHG emissions fuels; and
- optimise routes with EV charging redesign and enhanced driver training.
5. Decarbonise the supply chain5, 7, 8, 11, 12
- procure green products and encourage upstream partners to adopt green practices;
- Incorporate low-GHG emissions clauses in contracts; and
- funding for innovative material research and data for validation studies.
- target for an increase in a recycled content in corrugated boxes (% increase);7
- target for improved packaging: Polybag low-density polyethene content (% LDPE content);7
- percent recycled in manufacturing, packaging, DCs and HQs (% waste diverted from landfill and incineration);15
- finished product waste (FPW) refurbished, recycled or donated (FPW collected and recycled or donated (units));11
- freshwater usage, per kg, textile dyeing and finishing (freshwater use/kg textile dyeing and finishing; (L/kg));13
- reduction in the aggregate water footprint of products (% reduction);11
- responsible sourcing strategy targets for key raw materials;11
- target for an increase in a recycled content in corrugated boxes (% increase);7
- target for improved packaging: Polybag low-density polyethene content (% LDPE content);7
- percent recycled in manufacturing, packaging, DCs and HQs (% waste diverted from landfill and incineration);15
- finished product waste (FPW) refurbished, recycled or donated (FPW collected and recycled or donated (units));11
- freshwater usage, per kg, textile dyeing and finishing (freshwater use/kg textile dyeing and finishing (L/kg));13
- reduction in the aggregate water footprint of products (% reduction);11 and
responsible sourcing strategy targets for key raw materials11.
- absolute GHG emissions (tCO2e) broken down by product type (e.g., apparel, home textiles and footwear) and material category (e.g., synthetic, animal, plant-based and cellulosic);¹0
- emissions targets and subsidies for battery electric vehicles in B2B and B2C transport in alignment with Scope 1 and Scope 3 emissions as applicable;7
- land management emissions, including biogenic CO2, N2O, CH4, and CO2, from on-farm vehicles and fertiliser production as per the GHG Protocol’s guidance on land use and biogenic emissions;9
- emissions targets related to raw materials, manufacturing suppliers, logistics, product design, and product disposal as part of Scope 3 emissions accounting;5 and
- Lifecycle Assessment (LCA) targets for product categories in accordance with the GHG Protocol’s Product Life Cycle Account and Report Standard8.
Apparel & Textiles literature
- British Fashion Council The Circular Fashion Ecosystem Blueprint , 2021
- British Retail Consortium, Cutting Carbon in the Final Mile, 2022
- Ellen MacArthur Foundation, A New Textiles Economy: Redesigning Fashion’s Future, 2017
- Environmental Audit Committee, UK Parliament, Fixing Fashion: Clothing Consumption and Sustainability, 2019
- IFRS, [Draft] Industry-based Guidance on Implementing IFRS S2, 2022
- Make UK, Manufacturing Sector Net Zero Roadmap, 2022
- McKinsey & Company, Fashion on Climate, 2020
- Science Based Targets, Apparel and Footwear Sector, 2022
- Science Based Targets, Forest, Land and Agriculture Science Based Target-Setting Guidance, 2022
- Textile Exchange, Climate+ Dashboard
- The Consumer Goods Forum & Accenture, Net Zero Playbook for Consumer Industries, 2022
- UNFCCC Fashion Industry Charter for Climate Action, Climate Action Playbook, 2020
- WRAP, Textiles 2030 Roadmap, 2021
Your feedback
The TPT welcomes comments on the Sector Summary to ensure it is as useful as possible for preparers and users. The Sector Summary was open for comment until Friday 24 November and, following consideration of the feedback received, will be updated in February. Thank you to the industry experts who provided comments.
