Apparel of leather or of composition leather

1. Scope and Applicability

This PCR applies to factory-gate foreground production of finished apparel whose shell is made of leather or composition leather and that is within CPC 3.0 class 28241. It covers material receipt, inspection, nesting and cutting, leather-edge and component preparation, sewing and assembly, garment-level cleaning or finishing when performed at the reporting site, pressing, inspection, and primary or distribution packaging.

Purchased finished leather, composition leather, textile linings, interlinings, thread, closures, labels, adhesives, coatings, packaging, electricity, steam, fuels, and other supplies enter as product inputs with upstream datasets. Hide or skin preservation, tanning, retanning, dyeing, leather finishing at a tannery, composition-leather manufacture, textile manufacture, use, repair, retail, and end-of-life are outside the foreground boundary. Fur apparel, leather accessories, footwear, luggage, protective equipment classified outside CPC 28241, and apparel whose defining shell is textile or plastics are excluded.

The foreground data package shall represent one declared product specification, production site or site group, technology route, and reporting period. Product-specific applicability shall be declared for each leather species, composition-leather route, lining, interlining, adhesive, coating, closure, direct-fuel, steam, and refrigerant exchange.

2. Product Category Identity

Field	Value
canonical_pcr_id	pcr.food-products-beverages-and-tobacco-textiles-apparel-and-leather-products.knitted-or-crocheted-fabrics-wearing-apparel.apparel-of-leather-or-of-composition-leather
classification_refs	CPC 3.0: 28241, Apparel of leather or of composition leather (exact)
covered_products	Finished jackets, coats, trousers, skirts, dresses, vests, and other apparel whose defining shell is leather or composition leather and that falls within CPC 28241
excluded_products	Fur apparel; footwear; gloves, belts, hats, bags, luggage, and other leather accessories outside CPC 28241; textile- or plastics-shell apparel; hides, skins, and finished leather sold as materials
representative_product	One conforming finished leather or composition-leather apparel item, expressed by its net factory-gate mass
production_route	Receipt of finished shell material and components; inspection and nesting; cutting; edge and component preparation; sewing and assembly; conditional garment finishing and pressing; inspection and packaging
market_state	Finished, quality-conforming apparel at the manufacturing-site gate, before distribution and use

3. Reference Flow

Field	Value
What	A finished item of apparel whose defining shell is leather or composition leather
How much	1 kg net mass of quality-conforming finished apparel at the manufacturing-site gate
How well	Meets the declared style, size, shell-material identity, composition-leather content where applicable, lining, closure, finish, and factory quality specification
How long or cycle	One completed manufacturing lot and its declared reporting period; no use-life claim is represented
reference_flow_link	The reference amount is the net mass of conforming packaged-or-unpackaged apparel as declared; separately supplied packaging is not part of the 1 kg product mass

Field	Value
Reference amount	1 kg
Reference product flow	Apparel of leather or of composition leather 971103ee-8ef5-4165-853c-6a3e98a692d8
Reference flow property	Mass 93a60a56-a3c8-11da-a746-0800200b9a66
Reference unit group	Units of mass 93a60a57-a4c8-11da-a746-0800200c9a66
Reference unit	kg
Required qualifiers	exact CPC 3.0 code 28241; garment type and style identifier; leather species or composition-leather identity; shell material mass fraction; lining and interlining identities; closure and trim identities; surface finish or coating; size or size range; packaging inclusion convention; manufacturing site or site group; production technology; reporting period; net conforming product mass

When constructing a foreground data package, the items listed in Required qualifiers must be declared in dataset metadata, process notes, reference flow comment, product description, or an equivalent data package field. Missing required qualifiers make the reference flow definition incomplete for that data package.

4. Measurement and Unit Rules

rule_id	Applies to	Required property	Required unit	Rule
reference_mass	reference product	Mass 93a60a56-a3c8-11da-a746-0800200b9a66	kg	Normalize every exchange to 1 kg net mass of released, conforming apparel; exclude separately supplied packaging from the reference mass and disclose the weighing convention.
material_mass	leather, composition leather, textiles, thread, adhesives, coatings, packaging, wastes, and refrigerant	Mass	kg	Use calibrated receiving, issue, return, waste, and finished-goods mass records; convert area-, length-, or item-based records only with product- or lot-specific measured conversion factors.
electricity_energy	electricity	Energy	kWh	Use site meter, submeter, or equipment-meter records for the reporting period and reconcile them to the applicable process and shared-service allocation.
steam_energy	purchased saturated steam	Energy	MJ	Convert metered mass of steam to delivered energy from supplier pressure/enthalpy data and measured condensate return; do not label steam as generic heat.
fuel_mass_or_energy	natural gas, liquefied petroleum gas, and diesel	Mass or net calorific energy	kg, m3, or MJ	Retain each fuel as a separate exchange, document density and net calorific value conversions, and preserve supplier/site-specific conversion evidence.
air_emission_mass	carbon dioxide, nitrogen oxides, non-methane volatile organic compounds, and R-410A	Mass	kg	Use direct monitoring where available or calculate from collected activity data and documented composition, carbon, VOC, or refrigerant inventory fields.

5. System Boundary

rule_id	Applies to	Rule	source_ids
sb_gate_to_gate	foreground manufacturing	Include all on-site material receipt, cutting, preparation, assembly, conditional garment finishing, pressing, inspection, packaging, directly controlled utilities, wastes, and direct emissions needed to produce the reference product.	unido-leather-garment-15189; unido-leather-garment-08631; ec-pef-method-2021
sb_upstream_leather	purchased leather and composition leather	Model tanning, retanning, dyeing, tannery finishing, and composition-leather manufacture through upstream product datasets; do not repeat these operations in the garment foreground unless they physically occur at the reporting site.	jrc-tan-bref-2013; ec-pef-method-2021
sb_same_category_input	incoming partly finished CPC 28241 apparel	Record the incoming article as a visible product input at its received mass and state, link it to an upstream dataset, and collect only the additional operations performed by the reporting site.	ec-pef-method-2021
sb_direct_emissions	on-site combustion, coating, cleaning, and refrigeration	Include each directly released elementary flow separately when the corresponding activity occurs; do not substitute purchased-energy burdens for direct site emissions.	ec-pef-method-2021
sb_packaging	packaging applied at the reporting site	Include each packaging material applied to outgoing product separately and disclose whether reusable transport packaging is allocated per trip or per use.	afw-pefcr-2025; ec-pef-method-2021
sb_exclusions	downstream and capital activities	Exclude distribution, retail, consumer use, care, repair, and end-of-life from the foreground dataset; disclose any study-specific inclusion of capital equipment or infrastructure.	afw-pefcr-2025; ec-pef-method-2021

Boundary Abstraction

Field	Value
declared_starting_condition	Finished leather or composition leather, lining, interlining, closures, trim, and process supplies received at the apparel manufacturing site
starting_condition_role	Purchased product inputs whose prior production is represented by upstream datasets
product_classification_scope	Finished apparel in exact CPC 3.0 code 28241 only
recursive_input_rule	If a partly finished CPC 28241 article is received, keep it as an explicit product input with received mass and state, link its prior production to an upstream dataset, and model only the additional site operations
upstream_dataset_requirement	Use material-, species-, finish-, technology-, geography-, and period-representative upstream datasets for finished leather, composition leather, textile components, chemicals, utilities, packaging, and waste treatment
disclosure	Declare shell material and species, composition-leather fraction, received material state and finish, site operations, subcontracted operations, direct fuels, purchased steam, refrigerant, waste destinations, packaging convention, allocation choices, and excluded stages

6. Process Inventory Structure

Process Map

process_id	process_name	inclusion	inclusion_condition	role	quantitative_reference
p1_material_cutting	Material inspection, nesting, and cutting	required	All production routes	Transform received shell and textile materials into matched cut component sets	1 kg cut component output
p2_component_preparation	Leather-edge and component preparation	required	Record zero only when preparation is demonstrably absent for the declared construction	Skive, fold, fuse, cement, and otherwise prepare cut components for assembly	1 kg prepared component output
p3_garment_assembly	Sewing, closure attachment, and garment assembly	required	All production routes	Assemble shell, lining, interlining, closures, labels, and trims	1 kg assembled garment output
p4_finishing_pressing	Garment cleaning, finishing, and pressing	conditional	Include each cleaning, coating, direct-fuel, steam, or refrigeration activity physically performed or allocated at the site	Produce inspected unpackaged apparel with declared finish	1 kg finished unpackaged apparel output
p5_packaging_release	Final inspection, packaging, and release	required	All production routes; packaging rows apply only to packaging actually supplied	Release the reference product and record outgoing packaging	1 kg conforming reference product

Process: Material Inspection, Nesting, and Cutting (p1_material_cutting)

Inputs

Product flows

Finished bovine leather sheet (p1_finished_bovine_leather)

Finished bovine leather crosses the boundary as a received shell material when used by the declared garment. Record the issued mass net of documented returns.

• Selected flow: Finished bovine leather sheet
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass for the reporting lot
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_materials
• Sources: jrc-tan-bref-2013; ec-pef-method-2021

Finished sheep leather sheet (p1_finished_sheep_leather)

Finished sheep leather is a separate shell-material exchange when present in the product bill of materials. Record its lot-specific issued mass.

• Selected flow: Finished sheep leather sheet
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass for the reporting lot
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_materials
• Sources: jrc-tan-bref-2013; ec-pef-method-2021

Finished goat leather sheet (p1_finished_goat_leather)

Finished goat leather is recorded independently when it forms any part of the declared shell. Use receiving and issue records for the identified material lot.

• Selected flow: Finished goat leather sheet
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass for the reporting lot
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_materials
• Sources: jrc-tan-bref-2013; ec-pef-method-2021

Composition leather sheet (p1_composition_leather)

Composition leather is recorded as its own received shell-material exchange and shall not be merged with natural leather. Retain supplier composition and binder information.

• Selected flow: Composition leather sheet
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass for the reporting lot
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_materials
• Sources: ec-pef-method-2021

Woven polyester lining fabric (p1_polyester_lining)

Woven polyester lining fabric crosses the cutting boundary when used as the garment lining. Record the issued mass using measured roll or cut-lot conversion evidence.

• Selected flow: Woven polyester lining fabric
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass for the reporting lot
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_materials
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Polyester fusible interlining fabric (p1_polyester_interlining)

Polyester fusible interlining is a separate material exchange where it is cut or fused into the garment. Preserve the supplier material identity and issued mass.

• Selected flow: Polyester fusible interlining fabric
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass for the reporting lot
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_materials
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Medium-voltage grid electricity for cutting (p1_cutting_electricity)

Electricity supplied to nesting, cutting, fusing, extraction, lighting, and allocated shared services crosses this process boundary. Obtain the amount from meters or an auditable equipment allocation.

• Selected flow: Electricity, medium voltage, at grid
• Flow property / unit: Energy / kWh
• Amount rule: metered or auditable allocated electricity
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_energy
• Sources: ec-pef-method-2021

Waste flows

No waste input is prescribed for this process.

Elementary flows

No elementary input is prescribed for this process.

Outputs

Product flows

Cut leather shell component set (p1_cut_shell_components)

The matched set of cut leather or composition-leather shell pieces is the physical output transferred to preparation. Determine its mass by lot measurement or reconciled material balance.

• Selected flow: Cut leather shell component set
• Flow property / unit: Mass / kg
• Amount rule: measured output mass or calculated material balance
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_cutting_outputs
• Sources: unido-leather-garment-15189

Cut polyester lining component set (p1_cut_lining_components)

The matched set of cut polyester lining and interlining pieces is transferred as one identified intermediate product. Record its measured or reconciled mass.

• Selected flow: Cut polyester lining component set
• Flow property / unit: Mass / kg
• Amount rule: measured output mass or calculated material balance
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_cutting_outputs
• Sources: unido-leather-garment-15189

Waste flows

Bovine leather cutting offcuts (p1_bovine_offcuts)

Bovine leather pieces rejected by the approved marker are a separate waste output when bovine leather is cut. Weigh or reconcile them by material lot and destination.

• Selected flow: Waste bovine leather cutting offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_outputs
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Sheep leather cutting offcuts (p1_sheep_offcuts)

Sheep leather pieces excluded from the marker are recorded separately from other leather wastes. Preserve the material-lot and treatment destination link.

• Selected flow: Waste sheep leather cutting offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_outputs
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Goat leather cutting offcuts (p1_goat_offcuts)

Goat leather pieces excluded from the marker are a distinct waste exchange when the material is used. Record measured mass and treatment destination.

• Selected flow: Waste goat leather cutting offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_outputs
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Composition leather cutting offcuts (p1_composition_offcuts)

Composition-leather pieces outside the approved marker are kept distinct because their material composition and treatment route differ from natural leather. Record their measured mass.

• Selected flow: Waste composition leather cutting offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_outputs
• Sources: ec-pef-method-2021

Polyester textile cutting offcuts (p1_polyester_offcuts)

Polyester lining and interlining scraps from cutting are one specific polymer-textile waste output. Weigh them separately from leather residues.

• Selected flow: Waste polyester textile cutting offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg cut component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_outputs
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Elementary flows

No direct elementary output is prescribed for this process.

Process: Leather-edge and Component Preparation (p2_component_preparation)

Inputs

Product flows

Cut leather shell component set for preparation (p2_cut_shell_input)

The matched cut shell set crosses into skiving, folding, fusing, and cementing operations. Record the transferred mass from the cutting process.

• Selected flow: Cut leather shell component set
• Flow property / unit: Mass / kg
• Amount rule: transferred intermediate-product mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_preparation_inputs
• Sources: unido-leather-garment-08631

Waterborne polyurethane assembly adhesive (p2_waterborne_pu_adhesive)

Waterborne polyurethane adhesive crosses the boundary when used for seam turning, folding, or temporary assembly. Record the exact product identity, solids, VOC fraction, and issued mass.

• Selected flow: Waterborne polyurethane assembly adhesive
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass net of returned material
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_preparation_inputs
• Sources: unido-leather-garment-08631; ec-pef-method-2021

Medium-voltage grid electricity for preparation (p2_preparation_electricity)

Electricity powers skiving, fusing, folding, extraction, and preparation equipment. Use submetered consumption or an auditable equipment allocation.

• Selected flow: Electricity, medium voltage, at grid
• Flow property / unit: Energy / kWh
• Amount rule: metered or auditable allocated electricity
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_preparation_inputs
• Sources: ec-pef-method-2021

Compressed air for component preparation (p2_compressed_air)

Purchased or centrally generated compressed air crosses this process boundary when used by preparation equipment. Record metered volume and declared delivery pressure.

• Selected flow: Compressed air at 7 bar
• Flow property / unit: Volume / m3
• Amount rule: metered volume or auditable equipment calculation
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_preparation_inputs
• Sources: ec-pef-method-2021

Waste flows

No waste input is prescribed for this process.

Elementary flows

No elementary input is prescribed for this process.

Outputs

Product flows

Prepared leather shell component set (p2_prepared_shell_output)

The skived, folded, fused, or cemented shell set is the intermediate output transferred to garment assembly. Determine its mass from transfer records and the preparation mass balance.

• Selected flow: Prepared leather shell component set
• Flow property / unit: Mass / kg
• Amount rule: measured transfer mass or calculated material balance
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_preparation_outputs
• Sources: unido-leather-garment-08631

Waste flows

Leather skiving shavings (p2_skiving_waste)

Thin leather shavings removed during edge reduction are recorded as a distinct leather waste. Weigh them or reconcile them from controlled collection containers.

• Selected flow: Waste leather skiving shavings
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_preparation_outputs
• Sources: unido-leather-garment-08631; ec-pef-method-2021

Cured polyurethane adhesive waste (p2_cured_adhesive_waste)

Cured waterborne polyurethane adhesive removed from equipment or rejected components is a separate chemical waste output. Record its collected mass and treatment destination.

• Selected flow: Waste cured polyurethane adhesive
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_preparation_outputs
• Sources: ec-pef-method-2021

Elementary flows

Preparation non-methane volatile organic compounds to air (p2_nmvoc_air)

NMVOC released from the identified adhesive is recorded as one direct air emission. Calculate it from issued adhesive, supplier VOC fraction, retained product mass, recovered waste, and verified abatement.

• Selected flow: Non-methane volatile organic compounds to air
• Flow property / unit: Mass / kg
• Amount rule: calculation under cr_nmvoc_balance
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg prepared component output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_preparation_outputs
• Sources: ec-pef-method-2021

Process: Sewing, Closure Attachment, and Garment Assembly (p3_garment_assembly)

Inputs

Product flows

Prepared leather shell component set for assembly (p3_prepared_shell_input)

The prepared shell set crosses into sewing and final garment assembly. Use production-bundle transfer records for its mass.

• Selected flow: Prepared leather shell component set
• Flow property / unit: Mass / kg
• Amount rule: transferred intermediate-product mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_assembly_inputs
• Sources: unido-leather-garment-08631

Cut polyester lining component set for assembly (p3_cut_lining_input)

The matched cut lining set enters assembly as one identified intermediate product. Record its transferred mass by production bundle.

• Selected flow: Cut polyester lining component set
• Flow property / unit: Mass / kg
• Amount rule: transferred intermediate-product mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_assembly_inputs
• Sources: unido-leather-garment-08631

Polyester sewing thread (p3_polyester_thread)

Polyester sewing thread crosses the process boundary as the declared seam material. Determine consumption from issued and returned spool mass or product-specific length-to-mass measurements.

• Selected flow: Polyester sewing thread
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass net of returns
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_assembly_inputs
• Sources: unido-leather-garment-08631; ec-pef-method-2021

Brass garment zipper (p3_brass_zipper)

A brass zipper is recorded as a separate closure exchange when present in the declared style. Use purchase or issue mass linked to the product bill of materials.

• Selected flow: Brass garment zipper
• Flow property / unit: Mass / kg
• Amount rule: bill-of-material quantity converted with measured item mass
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_assembly_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Brass snap fastener (p3_brass_snap)

A brass snap fastener is kept distinct from the zipper and other trims when used. Record item count and measured item mass for the style.

• Selected flow: Brass snap fastener
• Flow property / unit: Mass / kg
• Amount rule: bill-of-material quantity converted with measured item mass
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_assembly_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Woven polyester garment label (p3_polyester_label)

The woven polyester label is one specific trim input and is recorded only when supplied with the garment. Convert label count using measured label mass.

• Selected flow: Woven polyester garment label
• Flow property / unit: Mass / kg
• Amount rule: bill-of-material quantity converted with measured item mass
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_assembly_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Medium-voltage grid electricity for assembly (p3_assembly_electricity)

Electricity used by sewing, overlock, attachment, lighting, extraction, and allocated shared services crosses the assembly boundary. Use submetering or auditable equipment allocation.

• Selected flow: Electricity, medium voltage, at grid
• Flow property / unit: Energy / kWh
• Amount rule: metered or auditable allocated electricity
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_assembly_inputs
• Sources: ec-pef-method-2021

Waste flows

No waste input is prescribed for this process.

Elementary flows

No elementary input is prescribed for this process.

Outputs

Product flows

Assembled leather garment (p3_assembled_garment)

The sewn shell, lining, closures, and labels form the garment transferred to finishing and inspection. Record its measured transfer mass or calculate it from the assembly mass balance.

• Selected flow: Assembled leather garment
• Flow property / unit: Mass / kg
• Amount rule: measured transfer mass or calculated material balance
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_assembly_outputs
• Sources: unido-leather-garment-08631

Waste flows

Polyester sewing thread waste (p3_thread_waste)

Thread ends, damaged thread, and unrecoverable spool remnants are recorded as a specific polyester waste. Determine mass from collected containers or spool reconciliation.

• Selected flow: Waste polyester sewing thread
• Flow property / unit: Mass / kg
• Amount rule: measured or reconciled waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_assembly_outputs
• Sources: ec-pef-method-2021

Rejected assembled leather garment (p3_rejected_assembly)

An assembled garment rejected before finishing is a separate waste output unless it is fully reworked within the reporting period. Record mass, reason, rework status, and destination.

• Selected flow: Waste rejected assembled leather garment
• Flow property / unit: Mass / kg
• Amount rule: measured rejected mass sent outside the process
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg assembled garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_assembly_outputs
• Sources: unido-leather-garment-15189; ec-pef-method-2021

Elementary flows

No direct elementary output is prescribed for this process.

Process: Garment Cleaning, Finishing, and Pressing (p4_finishing_pressing)

Inputs

Product flows

Assembled leather garment for finishing (p4_assembled_garment_input)

The assembled garment crosses into garment-level cleaning, optional coating, pressing, and final inspection. Use measured production-bundle transfer mass.

• Selected flow: Assembled leather garment
• Flow property / unit: Mass / kg
• Amount rule: transferred intermediate-product mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_inputs
• Sources: unido-leather-garment-08631

Medium-voltage grid electricity for finishing (p4_finishing_electricity)

Electricity powers pressing, ventilation, cleaning equipment, inspection lighting, and allocated site cooling. Obtain the amount from meters or an auditable allocation.

• Selected flow: Electricity, medium voltage, at grid
• Flow property / unit: Energy / kWh
• Amount rule: metered or auditable allocated electricity
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_utilities
• Sources: ec-pef-method-2021

Purchased saturated steam for pressing (p4_purchased_steam)

Purchased saturated steam is recorded separately when delivered to presses or finishing equipment. Convert metered steam mass using supplier pressure and enthalpy data.

• Selected flow: Purchased saturated steam
• Flow property / unit: Energy / MJ
• Amount rule: calculated delivered steam energy from collected meter and supplier fields
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_finishing_utilities
• Sources: ec-pef-method-2021

Natural gas for on-site steam generation (p4_natural_gas)

Natural gas is a distinct product input when combusted on site for steam or finishing heat. Record supplier-metered volume and site-specific energy conversion data.

• Selected flow: Natural gas
• Flow property / unit: Net calorific energy / MJ
• Amount rule: calculated energy from metered volume and documented net calorific value
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_finishing_utilities
• Sources: ec-pef-method-2021

Liquefied petroleum gas for on-site pressing (p4_lpg)

Liquefied petroleum gas is recorded separately when combusted by pressing or finishing equipment. Use delivery and tank inventory records for the actual LPG grade.

• Selected flow: Liquefied petroleum gas
• Flow property / unit: Mass / kg
• Amount rule: foreground delivery-and-inventory consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_utilities
• Sources: ec-pef-method-2021

Diesel for on-site steam generation (p4_diesel)

Diesel is a separate product input when used by an on-site boiler serving this process. Determine consumption from calibrated tank, delivery, and opening/closing inventory records.

• Selected flow: Diesel fuel
• Flow property / unit: Mass / kg
• Amount rule: foreground delivery-and-inventory consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_utilities
• Sources: ec-pef-method-2021

Waterborne polyurethane garment topcoat (p4_waterborne_pu_topcoat)

Waterborne polyurethane topcoat is recorded as a specific chemical input only when applied to the assembled garment. Preserve product identity, solids, VOC fraction, issued mass, and return mass.

• Selected flow: Waterborne polyurethane garment topcoat
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass net of documented returns
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_chemicals
• Sources: ec-pef-method-2021

Isopropanol cleaning solvent (p4_isopropanol)

Isopropanol is a separate chemical input when used for garment or equipment cleaning allocated to the product. Record purchase, issue, return, and recovered-solvent mass.

• Selected flow: Isopropanol
• Flow property / unit: Mass / kg
• Amount rule: foreground issued mass net of returns
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_chemicals
• Sources: ec-pef-method-2021

R-410A refrigerant make-up (p4_r410a_makeup)

R-410A crosses the process boundary as make-up refrigerant when leakage from allocated cooling equipment is replenished. Use service and cylinder inventory records.

• Selected flow: Refrigerant R-410A
• Flow property / unit: Mass / kg
• Amount rule: foreground refrigerant make-up mass allocated to the process
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_utilities
• Sources: ec-pef-method-2021

Waste flows

No waste input is prescribed for this process.

Elementary flows

No elementary input is prescribed for this process.

Outputs

Product flows

Finished unpackaged leather apparel (p4_finished_unpacked_output)

The cleaned, pressed, inspected garment is transferred to packaging as a finished unpackaged product. Record its measured mass after removal of rejects.

• Selected flow: Finished unpackaged leather apparel
• Flow property / unit: Mass / kg
• Amount rule: measured conforming output mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_outputs
• Sources: unido-leather-garment-08631; ec-pef-method-2021

Waste flows

Liquid waterborne polyurethane topcoat waste (p4_topcoat_waste)

Unused or contaminated waterborne polyurethane topcoat sent to treatment is a separate liquid chemical waste. Record its measured mass and treatment destination.

• Selected flow: Waste liquid waterborne polyurethane topcoat
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_outputs
• Sources: ec-pef-method-2021

Spent isopropanol cleaning solvent (p4_spent_isopropanol)

Recovered isopropanol cleaning liquid sent off site is a distinct waste exchange. Determine mass from container and consignment records.

• Selected flow: Waste spent isopropanol cleaning solvent
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_outputs
• Sources: ec-pef-method-2021

Elementary flows

Fossil carbon dioxide from site combustion (p4_co2_fossil_air)

Fossil carbon dioxide from the declared natural-gas, LPG, or diesel combustion is one direct air emission. Calculate each fuel contribution from collected consumption, carbon content, and oxidation evidence before summing this single substance flow.

• Selected flow: Carbon dioxide, fossil, to air
• Flow property / unit: Mass / kg
• Amount rule: calculation under cr_fossil_co2
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_finishing_emissions
• Sources: ec-pef-method-2021

Nitrogen oxides from site combustion (p4_nox_air)

Nitrogen oxides emitted by the site boiler or pressing burner are recorded as one direct air emission. Use stack monitoring, a current permit test, or equipment-specific factor evidence.

• Selected flow: Nitrogen oxides to air
• Flow property / unit: Mass / kg
• Amount rule: measured or equipment-specific calculated emission mass
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_emissions
• Sources: ec-pef-method-2021

Finishing non-methane volatile organic compounds to air (p4_nmvoc_air)

NMVOC emitted from the declared topcoat and isopropanol is recorded as a single substance flow. Apply the material balance separately to each chemical and aggregate only the resulting NMVOC mass.

• Selected flow: Non-methane volatile organic compounds to air
• Flow property / unit: Mass / kg
• Amount rule: calculation under cr_nmvoc_balance
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_finishing_emissions
• Sources: ec-pef-method-2021

R-410A refrigerant to air (p4_r410a_air)

R-410A lost from allocated cooling equipment is one direct air emission and shall remain separate from refrigerant product input. Calculate leakage by inventory reconciliation.

• Selected flow: Refrigerant R-410A to air
• Flow property / unit: Mass / kg
• Amount rule: calculation under cr_refrigerant_loss
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg finished unpackaged apparel output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_finishing_emissions
• Sources: ec-pef-method-2021

Process: Final Inspection, Packaging, and Release (p5_packaging_release)

Inputs

Product flows

Finished unpackaged leather apparel for packaging (p5_finished_unpacked_input)

The conforming unpackaged garment enters final release and packaging. Use the transfer mass from the finishing process.

• Selected flow: Finished unpackaged leather apparel
• Flow property / unit: Mass / kg
• Amount rule: transferred conforming product mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_inputs
• Sources: ec-pef-method-2021

Medium-voltage grid electricity for packaging (p5_packaging_electricity)

Electricity for final inspection, label printing, sealing, and allocated packaging-area services crosses this process boundary. Use metered or auditable allocated consumption.

• Selected flow: Electricity, medium voltage, at grid
• Flow property / unit: Energy / kWh
• Amount rule: metered or auditable allocated electricity
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_inputs
• Sources: ec-pef-method-2021

Paper garment hangtag (p5_paper_hangtag)

The paper hangtag is one packaging or information component supplied with the product. Record item count and product-specific measured tag mass.

• Selected flow: Paper garment hangtag
• Flow property / unit: Mass / kg
• Amount rule: item count multiplied by measured item mass
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Low-density polyethylene garment bag (p5_ldpe_bag)

The LDPE garment bag is recorded as a separate packaging component when supplied. Use purchase specifications and measured bag mass.

• Selected flow: Low-density polyethylene garment bag
• Flow property / unit: Mass / kg
• Amount rule: bag count multiplied by measured bag mass
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Corrugated fibreboard shipping box (p5_corrugated_box)

The corrugated fibreboard box is a distinct distribution-packaging input. Allocate its measured mass to the contained garments using the actual packing record.

• Selected flow: Corrugated fibreboard shipping box
• Flow property / unit: Mass / kg
• Amount rule: measured box mass allocated by actual packed product mass
• Value mode: Calculated value (calculated_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Polypropylene carton-sealing tape (p5_pp_tape)

Polypropylene tape used to seal outgoing boxes is kept separate from the box. Determine its mass from roll issue and return records or measured length-to-mass conversion.

• Selected flow: Polypropylene carton-sealing tape
• Flow property / unit: Mass / kg
• Amount rule: issued tape mass net of returns allocated to packed product
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_inputs
• Sources: afw-pefcr-2025; ec-pef-method-2021

Waste flows

No waste input is prescribed for this process.

Elementary flows

No elementary input is prescribed for this process.

Outputs

Product flows

Released apparel of leather or of composition leather (p5_reference_product)

The quality-released finished garment is the reference product crossing the manufacturing-site gate. Its net apparel mass is fixed to the PCR reference amount and excludes separately supplied packaging.

• Selected flow: Apparel of leather or of composition leather 971103ee-8ef5-4165-853c-6a3e98a692d8
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: 1 kg net conforming apparel mass
• Value mode: Fixed value (fixed_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Identity reference (identity_reference)
• Collection protocol: cp_reference_product_mass
• Sources:

Waste flows

Waste paper hangtags (p5_paper_tag_waste)

Misprinted or damaged paper hangtags discarded at packaging are one paper waste output. Record their measured or item-converted mass and destination.

• Selected flow: Waste paper garment hangtags
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_outputs
• Sources: ec-pef-method-2021

Waste LDPE garment bags (p5_ldpe_bag_waste)

Damaged or unused LDPE garment bags discarded by the site are recorded separately from other plastics. Weigh or reconcile them by bag count and measured mass.

• Selected flow: Waste low-density polyethylene garment bags
• Flow property / unit: Mass / kg
• Amount rule: measured or item-converted waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_outputs
• Sources: ec-pef-method-2021

Waste corrugated fibreboard boxes (p5_corrugated_box_waste)

Damaged corrugated fibreboard boxes discarded during packing form a separate paperboard waste exchange. Record their mass and destination.

• Selected flow: Waste corrugated fibreboard shipping boxes
• Flow property / unit: Mass / kg
• Amount rule: measured waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_outputs
• Sources: ec-pef-method-2021

Waste polypropylene sealing tape (p5_pp_tape_waste)

Discarded polypropylene tape and roll remnants are recorded as one polymer-specific waste output. Determine mass from collection or roll reconciliation.

• Selected flow: Waste polypropylene carton-sealing tape
• Flow property / unit: Mass / kg
• Amount rule: measured or reconciled waste mass by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_outputs
• Sources: ec-pef-method-2021

Elementary flows

No direct elementary output is prescribed for this process.

7. Allocation and Co-product Handling

rule_id	Applies to	Rule	source_ids
al_subdivision_first	separable styles, batches, lines, and processes	Prefer physical subdivision and direct metering before allocation; preserve style- and lot-specific materials, rejects, and packaging wherever records permit.	ec-pef-method-2021; afw-pefcr-2025
al_shared_services	shared electricity, steam, compressed air, cooling, and facility services	Allocate with a documented physical driver that represents causal use, such as metered equipment energy, machine-hours, pressing time, or conditioned area-hours; do not use revenue when a physical driver is available.	ec-pef-method-2021
al_mass_fallback	inseparable multi-product operation	If subdivision and causal physical allocation are not feasible, allocate by net conforming product mass and disclose the affected exchanges, period, products, and sensitivity.	ec-pef-method-2021
al_rework_rejects	rework and rejected garments	Keep internally reworked material and energy in the originating product lot; record rejects leaving the process as waste and assign their production burdens to the originating product before any treatment credit.	ec-pef-method-2021
al_recycling	sold or recycled offcuts and packaging wastes	Report the waste output and treatment destination separately; do not subtract an assumed recycling credit inside the foreground unit process unless the downstream modelling convention is explicitly declared.	ec-pef-method-2021

8. Foreground Data Collection, Calculation, and Quality Rules

Data Collection Protocols

protocol_id	process_id	flow_role	record_type	raw_fields	collection_method	unit	frequency	temporal_coverage	site_scope	aggregation_rule	quality_evidence
cp_cutting_materials	p1_material_cutting	received shell, lining, and interlining inputs	purchase, receiving, issue, return, and bill-of-material records	supplier item; lot; material identity; species; finish; composition; issued mass; returned mass; area or length; measured conversion factor	reconcile warehouse issues and returns to production lots; verify conversions by lot sampling	kg	each lot, monthly reconciliation	representative reporting period, normally at least 12 consecutive months or full campaign	each site and declared site group	sum net issued mass by exact material and lot, then normalize under cr_normalize	purchase invoice; supplier specification; calibrated scale record; lot reconciliation
cp_cutting_energy	p1_material_cutting	cutting electricity	meter and equipment-runtime records	meter start/end; kWh; equipment power; runtime; shared-service driver; output mass	read submeters or calculate an auditable equipment allocation	kWh	monthly or finer	same period as product output	each site	sum applicable kWh, subtract documented non-production use, allocate under al_shared_services, then normalize	meter calibration; utility invoice; equipment log; allocation worksheet
cp_cutting_outputs	p1_material_cutting	cut components and specific cutting wastes	scale, production bundle, waste container, and consignment records	output mass; material identity; waste mass; container tare; destination; lot	weigh transfers and each segregated waste; reconcile inputs to outputs	kg	each lot with monthly reconciliation	same period as cutting inputs	each site	sum by exact output or waste identity and destination, then normalize	calibrated scale; bundle ticket; waste ticket; mass-balance worksheet
cp_preparation_inputs	p2_component_preparation	component, adhesive, electricity, and compressed-air inputs	transfer, chemical issue, SDS, meter, and runtime records	component mass; adhesive product; issued and returned mass; solids; VOC fraction; kWh; compressed-air m3; pressure	reconcile transfers and chemical issues; meter or auditably allocate utilities	kg, kWh, m3	each lot and monthly utilities	same period as prepared output	each site	sum each atomic exchange separately, allocate shared utilities, then normalize	transfer ticket; SDS; issue record; meter log; allocation worksheet
cp_preparation_outputs	p2_component_preparation	prepared components, skiving waste, adhesive waste, and NMVOC	transfer, waste, chemical-balance, and abatement records	prepared mass; waste mass; issued chemical; VOC fraction; retained mass; recovered mass; abatement capture	weigh outputs and apply cr_nmvoc_balance from collected fields	kg	each lot with monthly reconciliation	same period as preparation inputs	each site	sum each specific output and normalize	calibrated scale; waste ticket; SDS; abatement record; calculation worksheet
cp_assembly_inputs	p3_garment_assembly	prepared parts, thread, closures, labels, and electricity	transfer, bill-of-material, issue/return, item-count, measured-item-mass, and meter records	component mass; item identity; count; item mass; issued mass; returned mass; kWh	reconcile production bundles and bill-of-material issues; meter or allocate electricity	kg, item, kWh	each lot and monthly utilities	same period as assembly output	each site	convert item counts with measured item mass, preserve each exchange, then normalize	bundle ticket; bill of materials; calibrated scale; meter log
cp_assembly_outputs	p3_garment_assembly	assembled garment, thread waste, and rejected assembly	transfer, scale, rejection, rework, and waste records	output mass; reject mass; rework status; thread waste mass; destination	weigh output and segregated wastes; close rework within the reporting period	kg	each lot	same period as assembly inputs	each site	exclude completed internal rework from waste; sum external wastes by destination and normalize	transfer ticket; rejection log; calibrated scale; waste ticket
cp_finishing_inputs	p4_finishing_pressing	assembled garment input	production-bundle transfer record	style; lot; transferred mass; time	weigh or reconcile bundle transfer	kg	each lot	same period as finishing output	each site	sum conforming transferred mass and normalize	bundle ticket; calibrated scale
cp_finishing_utilities	p4_finishing_pressing	electricity, steam, natural gas, LPG, diesel, and R-410A inputs	meter, invoice, tank, cylinder, service, pressure, enthalpy, density, and calorific records	kWh; steam mass; pressure; condensate; gas volume; LPG mass; diesel mass; net calorific value; refrigerant charge and make-up	read meters and inventories; preserve each utility as a distinct exchange	kWh, MJ, kg, m3	monthly and each service event	same period as finishing output	each site	calculate applicable conversions, allocate under al_shared_services, then normalize	calibration record; invoice; tank log; boiler log; refrigerant service record
cp_finishing_chemicals	p4_finishing_pressing	topcoat and isopropanol inputs	purchase, issue/return, SDS, product specification, and recovery records	chemical identity; issued mass; returned mass; solids; VOC fraction; recovered mass	reconcile exact chemical products to production lots	kg	each lot with monthly reconciliation	same period as finishing output	each site	net issues by chemical identity, then normalize	SDS; supplier specification; issue record; recovery record
cp_finishing_outputs	p4_finishing_pressing	finished product and chemical wastes	scale, transfer, waste-container, and consignment records	conforming mass; waste identity; waste mass; tare; destination	weigh finished output and each segregated waste	kg	each lot with monthly reconciliation	same period as finishing inputs	each site	sum each output and waste destination separately, then normalize	calibrated scale; transfer ticket; waste consignment
cp_finishing_emissions	p4_finishing_pressing	CO2, NOx, NMVOC, and R-410A emissions	fuel composition, stack test, SDS, chemical balance, refrigerant inventory, and abatement records	fuel use; carbon fraction; oxidation fraction; NOx result; chemical mass; VOC fraction; recovered VOC; refrigerant opening, additions, removals, closing	use direct monitoring where available; otherwise apply the named calculation rule to collected fields	kg	monthly, each stack test, and each refrigerant service event	same period as finishing output	each emitting source at each site	calculate each substance separately, aggregate only identical elementary flows, then normalize	laboratory/permit report; supplier certificate; SDS; refrigerant service log; signed calculation worksheet
cp_packaging_inputs	p5_packaging_release	finished product, electricity, hangtag, bag, box, and tape inputs	transfer, packing list, bill-of-material, issue/return, item-mass, and meter records	product mass; packaging identity; item count; item mass; issued and returned mass; kWh; packed mass per box	reconcile packaging issues to actual packing records and meter or allocate electricity	kg, item, kWh	each packing lot with monthly reconciliation	same period as released product	each site	keep each packaging component separate, allocate boxes by actual contained product mass, then normalize	packing list; purchase specification; calibrated scale; meter log
cp_packaging_outputs	p5_packaging_release	packaging wastes	waste, rejected-item, and consignment records	exact material; item count; measured item mass; waste mass; destination	weigh or item-convert each segregated packaging waste	kg	each packing lot with monthly reconciliation	same period as packaging inputs	each site	sum each material and destination separately, then normalize	calibrated scale; reject log; waste ticket
cp_reference_product_mass	p5_packaging_release	reference product	final inspection, production release, and calibrated scale records	style; lot; CPC; conforming count; net apparel mass; packaging mass; release status	weigh released apparel separately from supplied packaging and reconcile to production release	kg	each lot	same period as all foreground records	each site and declared site group	sum net mass of conforming released apparel only; normalize to exactly 1 kg	calibrated scale certificate; release record; inspection record; mass reconciliation

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
cr_normalize	every non-reference inventory exchange	normalized amount = reporting-period exchange amount / reporting-period net mass of conforming released apparel; retain the original unit and conversion evidence	exchange amount; net conforming product mass	exchange per 1 kg reference product	ec-pef-method-2021
cr_material_balance	each foreground process	input mass = product output mass + each waste output mass + measured mass loss or accumulation; investigate unresolved imbalance and do not force it into an unspecified waste flow	measured material inputs, outputs, wastes, inventory change	process mass-balance reconciliation	ec-pef-method-2021
cr_item_to_mass	closures, labels, and packaging recorded by count	mass = item count × product- or lot-specific measured item mass	item count; measured item mass	kg of the one identified component	afw-pefcr-2025; ec-pef-method-2021
cr_nmvoc_balance	one identified adhesive, topcoat, or solvent	emitted NMVOC = issued volatile mass − returned volatile mass − volatile mass in collected waste − verified captured or destroyed volatile mass; calculate per chemical before aggregating identical NMVOC	issued and returned chemical mass; supplier VOC fraction; waste recovery; abatement	kg NMVOC to air	ec-pef-method-2021
cr_fossil_co2	each on-site fossil fuel	fossil CO2 = fuel amount × documented carbon content × documented oxidation fraction × 44/12; calculate by fuel before summing identical fossil CO2	fuel amount; carbon content; oxidation fraction	kg fossil CO2 to air	ec-pef-method-2021
cr_refrigerant_loss	R-410A cooling system	R-410A loss = opening inventory + additions − removals − closing inventory, adjusted for documented stock transfer; allocate only equipment serving the declared site processes	cylinder and equipment inventories; service additions and removals; allocation driver	kg R-410A to air	ec-pef-method-2021
cr_steam_energy	purchased saturated steam	delivered energy = metered steam mass × (steam enthalpy at supplier condition − returned condensate enthalpy); retain the supplier thermodynamic basis	steam mass; pressure or temperature; condensate return and condition	MJ delivered steam	ec-pef-method-2021

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_identity	reference product and shell inputs	Exact CPC 28241, style, garment type, leather species or composition-leather identity, shell fraction, finish, lining, closures, and packaging convention shall be traceable to the bill of materials and release record.	Approved bill of materials; supplier specifications; production release record; un-cpc3-2023
dq_primary_data	foreground manufacturing	Use company- or supplier-specific primary records for all foreground manufacturing processes and document substitutions, estimates, and allocation drivers.	Meter, issue, transfer, waste, and production records; afw-pefcr-2025; ec-pef-method-2021
dq_temporal	all foreground records	Use one coherent reporting period, normally at least 12 consecutive months or the full production campaign, and disclose shutdowns, startup, atypical lots, and coverage gaps.	Period ledger; production calendar; gap log
dq_mass_balance	materials and wastes	Reconcile leather, composition leather, textiles, chemicals, intermediate products, final product, and each specific waste; investigate rather than bury unexplained imbalance.	Signed mass-balance worksheets; inventory records; waste tickets
dq_meter_quality	electricity, steam, fuels, compressed air, and scales	Record meter identity, calibration or verification status, reading frequency, coverage, and any allocation from a shared meter.	Calibration certificate; meter map; utility invoices; allocation worksheet
dq_upstream_match	purchased finished leather and composition leather	Select upstream data matching the material type, animal species where applicable, finish, chemistry or binder, geography, technology, and time; disclose every material mismatch.	Supplier declaration; dataset metadata; mismatch log; jrc-tan-bref-2013
dq_completeness	process inventory	Check every process-map row and every atomic exchange for applicability; a zero shall be supported by a bill of materials, meter boundary, service record, or explicit absence statement.	Applicability matrix; source records; completeness review; ec-pef-method-2021
dq_traceability	calculated values	Retain raw fields, formula version, unit conversions, intermediate results, reviewer, and source record identifiers for each calculated value.	Signed calculation workbook or reproducible calculation export

9. Validation Rules

rule_id	Applies to	Rule	source_ids
vr_reference_identity	reference flow	The reference product UUID shall be 971103ee-8ef5-4165-853c-6a3e98a692d8, exact CPC shall be 28241, flow type shall be Product, flow property shall be Mass 93a60a56-a3c8-11da-a746-0800200b9a66, unit group shall be Units of mass 93a60a57-a4c8-11da-a746-0800200c9a66, and unit shall be kg.	un-cpc3-2023
vr_reference_amount	reference product	The released product output shall equal exactly 1 kg net conforming apparel mass after normalization, with separately supplied packaging excluded and reconciled.	ec-pef-method-2021
vr_scope	product applicability	The dataset shall document that the defining shell is leather or composition leather and that the product belongs to exact CPC 28241; excluded apparel or accessories shall fail conformance.	un-cpc3-2023
vr_process_coverage	foreground process map	Every required process shall have a declared applicable route and records; conditional finishing, fuel, steam, chemical, refrigerant, and packaging rows shall be either populated or supported by explicit non-applicability evidence.	unido-leather-garment-15189; unido-leather-garment-08631; ec-pef-method-2021
vr_atomic_flows	inventory rows	Each row shall contain one specific product, waste, or elementary exchange; electricity, steam, each fuel, R-410A, each chemical, each packaging component, each waste, and each emission shall remain separate.	ec-pef-method-2021
vr_uuid_policy	Tiangong flow identities	The reference flow UUID is mandatory; any non-reference UUID shall remain empty unless both hybrid search and state-code-100 direct read confirm the exact flow, property, and unit identity.
vr_mass_balance	process inventories	Each process mass balance shall reconcile within the site's documented measurement uncertainty; unexplained imbalance shall be a finding rather than an unnamed exchange.	ec-pef-method-2021
vr_allocation	shared operations and wastes	Allocation shall follow the declared hierarchy, use auditable physical drivers, and disclose all fallback mass allocations and waste-credit conventions.	ec-pef-method-2021
vr_source_traceability	collected and calculated amounts	Every foreground or calculated amount shall link to its collection protocol and retained raw evidence; no unsupported reasoned-estimate range is permitted by this candidate PCR.	afw-pefcr-2025; ec-pef-method-2021
vr_translation_alignment	bilingual PCR	English and Chinese process ids, row ids, flow names, UUIDs, controlled values, rule ids, source ids, and order shall match exactly.

10. Published Dataset Profile

Field	Value
dataset_role	unit_process
downstream_use	secondary_dataset; background_dataset
allowed_use	Gate-to-gate leather or composition-leather apparel manufacturing for exact CPC 28241 when product, site, route, period, material, and packaging qualifiers match; may be linked with representative upstream and downstream datasets in a wider life-cycle model
excluded_use	Tanning or finished-leather production; fur apparel; footwear; leather accessories; textile- or plastics-shell apparel; product comparisons that ignore differing specifications, durability, or use scenarios
required_metadata	canonical PCR id; exact CPC; reference-flow UUID; garment type and style; shell material and species or composition-leather identity; material fractions; lining, closure, trim, adhesive, and finish identities; site geography; technology route; reporting period; packaging convention; allocation method; upstream dataset identities
required_quality_disclosure	primary-data coverage; meter and scale quality; temporal and site representativeness; mass-balance results; conditional-flow applicability; direct-emission method; upstream mismatches; allocation drivers; waste destinations; unresolved non-reference UUIDs
update_trigger	material or construction change; new finish, adhesive, fuel, refrigerant, packaging, or waste route; process relocation; supplier or upstream-dataset change; allocation change; material production-volume or efficiency shift; reporting period older than the study's representativeness requirement

11. Data Sources

Source id	Type	Reference	Used for
un-cpc3-2023	official_guidance	United Nations Statistics Division, Classification of Individual Consumption According to Purpose and Central Product Classification, CPC Version 3.0 structure, exact class 28241, 2023, https://unstats.un.org/unsd/classifications/Meetings/UNCEISC2023/8-3_Background3_CPC3_Structure.pdf (retrieved 2026-08-13)	Exact external classification scope and validation of CPC 28241 identity
unido-leather-garment-15189	extension_guidance	UNIDO, Pakistan: Leather Garment Design and Production, Technical Report 15189.en, https://downloads.unido.org/ot/48/09/4809768/15001-20000_15189.pdf (retrieved 2026-08-13)	Direct leather-garment process decomposition, including cutting, fusing, manufacturing, lining cutting, finishing, and pressing
unido-leather-garment-08631	extension_guidance	UNIDO, Leather Research and Training Institute, Turkey: Design and Manufacture of Leather and Fur Garments, Technical Report 08631.en, https://downloads.unido.org/ot/46/90/4690567/00001-10000_08631.pdf (retrieved 2026-08-13)	Direct leather-garment operations including cementing, folding, stitching, lining assembly, cleaning, and pressing
ec-pef-method-2021	official_guidance	European Commission, Commission Recommendation (EU) 2021/2279, Annex I, Product Environmental Footprint method, https://eur-lex.europa.eu/eli/reco/2021/2279/2021-12-30/eng (retrieved 2026-08-13)	Product-specific bill of materials, company-specific manufacturing data, inventory completeness, allocation, calculation, data quality, and transparency rules
afw-pefcr-2025	standard	Technical Secretariat for Apparel and Footwear, Product Environmental Footprint Category Rules: Apparel and Footwear, version 3.1, 29 April 2025, https://pefapparelandfootwear.eu/afw_pefcr_v3-1_final/ (retrieved 2026-08-13)	Apparel product specification, manufacturing-stage primary-data expectations, packaging, and downstream-use context
jrc-tan-bref-2013	official_guidance	European Commission Joint Research Centre, Best Available Techniques Reference Document for the Tanning of Hides and Skins, EUR 26130, 2013, DOI 10.2788/13548, https://publications.jrc.ec.europa.eu/repository/handle/JRC83005 (retrieved 2026-08-13)	Boundary between purchased finished leather and upstream tanning; upstream material, water, energy, emission, and waste dataset matching