Men's or boys' shirts, singlets, underpants, pyjamas, dressing gowns and similar articles, of textile fabric, not knitted or crocheted

1. Scope and Applicability

This PCR applies to factory-gate production of men's or boys' shirts, singlets, underpants, pyjamas, dressing gowns, and similar garments made from woven or otherwise non-knitted and non-crocheted textile fabric. It covers material preparation, cutting, sewing and assembly, applicable garment wet processing, pressing and finishing, inspection, and packaging. It supports a foreground data package normalized to finished garment mass.

Knitted or crocheted garments, women's or girls' garments, babies' garments, protective clothing whose primary function is protection from health or safety hazards, leather or fur apparel, and apparel made primarily from plastics are excluded. Upstream fibre, yarn, weaving, dyeing, and fabric-finishing production is represented by linked upstream datasets unless performed within the reporting facility. Distribution beyond the garment factory gate, retail, consumer use, and end of life are outside this factory-gate foreground boundary.

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.men-s-or-boys-shirts-singlets-underpants-pyjamas-dressing-gowns-and-similar-articles-of-73979720
classification_refs	CPC 3.0: 28232
covered_products	Men's or boys' shirts, singlets, underpants, pyjamas, dressing gowns, and similar articles made from woven or other non-knitted and non-crocheted textile fabric
excluded_products	Knitted or crocheted apparel; women's or girls' apparel; babies' apparel; protective clothing; leather, fur, or primarily plastic apparel
representative_product	A finished, quality-approved men's woven long-sleeved shirt
production_route	Received finished woven fabric and components; cutting; sewing and assembly; conditional wet processing; pressing and finishing; inspection; packaging
market_state	Finished garment at the garment factory gate; packaging is inventoried separately and excluded from reference-product mass

3. Reference Flow

Field	Value
What	Provide a finished men's or boys' woven-textile garment that fulfils its declared clothing function
How much	1 kg of finished, quality-approved garment, excluding packaging mass
How well	Conforms to the declared product specification, fibre composition, size, construction, finish, and quality acceptance criteria
How long or cycle	One factory-gate production output event; consumer use duration is outside this foreground dataset
reference_flow_link	The finished reference garment output from packaging normalized to 1 kg

Field	Value
Reference amount	1 kg
Reference product flow	Men's or boys' shirts, singlets, underpants, pyjamas, dressing gowns and similar articles, of textile fabric, not knitted or crocheted 66e77e01-9118-4c94-a727-c8bbcf2d4eee
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	garment type; men's or boys' designation; woven or otherwise non-knitted and non-crocheted construction; fibre composition by mass; finished product mass; reference size; BOM coverage; wet-processing route; finish specification; packaging configuration; production geography; reference year

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	Weigh accepted finished garments without sales or transport packaging and normalize the foreground inventory to exactly 1 kg.
component_mass	fabrics, thread, interlining, fasteners, labels, and packaging	Mass	kg	Record issued mass and returned unused mass separately; do not infer component mass from purchase value.
electricity_energy	electricity inputs	Energy	kWh	Preserve metered electricity in kWh and convert only with a documented unit conversion; do not combine electricity with steam or fuel.
steam_energy	purchased steam inputs	Energy	MJ	Record purchased steam separately from electricity; retain the supplier pressure or enthalpy basis in dataset documentation.
water_mass	process-water and wastewater rows	Mass	kg	Use measured mass or convert metered volume with a disclosed density appropriate to the measured temperature.

5. System Boundary

Boundary Abstraction

Field	Value
declared_starting_condition	Finished woven textile fabric, sewing thread, garment components, packaging items, and utilities are received at the garment manufacturing site.
starting_condition_role	Foreground gate at receipt of purchased materials and utilities
product_classification_scope	Men's or boys' garments within CPC 3.0 code 28232 and the reviewed semantic scope stated in Section 1
recursive_input_rule	If a finished or partly finished garment within this same semantic product category enters the foreground system, record it as an explicit product input and link its upstream dataset; do not recreate its upstream burdens inside the current process without disclosure.
upstream_dataset_requirement	Each purchased fabric, component, packaging item, electricity supply, steam supply, water supply, and waste-treatment service requires a geographically and technologically representative upstream dataset.
disclosure	Declare facility geography, reporting period, product specification, reference size, BOM coverage, subcontracted operations, wet-processing applicability, utility supply routes, packaging configuration, and all exclusions.

rule_id	Applies to	Rule	source_ids
boundary_factory_gate	foreground garment production	Include received-material preparation, cutting, sewing and assembly, applicable garment wet processing, pressing and finishing, inspection, and packaging through accepted finished garment output at the factory gate.	afw-pefcr-v3-1-2025; olugbemi-bolson-2026-shirt-carbon
boundary_subcontracted_operations	outsourced foreground operations	Include subcontracted cutting, sewing, washing, finishing, or packing as linked processes when they occur for the declared product; disclose the supplier geography and data source.	afw-pefcr-v3-1-2025
boundary_upstream_inputs	purchased materials and utilities	Link upstream production and transport represented outside the garment facility through explicit product inputs; do not silently omit them from the complete data package.	ec-pef-method-2021; afw-pefcr-v3-1-2025
boundary_downstream_exclusion	distribution, retail, use, and end of life	Exclude downstream stages from this factory-gate foreground dataset and state that it is not a cradle-to-grave apparel footprint.	afw-pefcr-v3-1-2025

6. Process Inventory Structure

Process Map

process_id	process_name	inclusion	inclusion_condition	role	quantitative_reference
cutting	Material preparation and cutting	required	Always included for cut-and-sewn woven garments	Foreground conversion of finished woven fabric into garment panels	kg accepted cut panels
sewing_assembly	Sewing and assembly	required	Always included	Foreground assembly of panels and components	kg sewn garment shell
wet_processing	Garment wet processing	conditional	Include when the product is washed, dyed, rinsed, softened, or otherwise wet-processed after sewing	Foreground wet treatment	kg wet-processed garment
finishing_inspection	Pressing, finishing, and inspection	required	Always included; steam row applies only when steam is used	Foreground finishing and quality acceptance	kg accepted finished garment
packaging	Product packaging	required	Always included; record zero only for a documented packaging-free product	Foreground sales and shipment preparation	1 kg reference garment output

Process: Material preparation and cutting (cutting)

Inputs

Product flows

Finished woven fabric input (woven_textile_fabric_input)

Finished woven textile fabric crosses the factory boundary for spreading, marker placement, and cutting; obtain its mass from product-specific BOM and material-issue records net of returned unused rolls.

• Selected flow: Woven textile fabric, finished
• Flow property / unit: Mass / kg
• Amount rule: measured issued fabric mass minus measured unused fabric returned to stock
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg accepted finished garment
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_records
• Sources: afw-pefcr-v3-1-2025

Cutting electricity input (cutting_electricity_input)

Electricity supplied to spreading, cutting, extraction, and directly assigned cutting-area equipment is recorded from a dedicated meter or a documented allocation of the site meter.

• Selected flow: Electricity, low voltage, at factory
• Flow property / unit: Energy / kWh
• Amount rule: measured cutting-process electricity consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg accepted finished garment
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_records
• Sources: afw-pefcr-v3-1-2025

Waste flows

Elementary flows

Outputs

Product flows

Cut garment panels output (cut_garment_panels_output)

Accepted cut panels leave the cutting process and enter sewing; determine their mass from batch weighing or a reconciled cutting mass balance.

• Selected flow: Cut woven textile garment panels
• Flow property / unit: Mass / kg
• Amount rule: measured accepted cut-panel mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg accepted cut-panel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_records
• Sources:

Waste flows

Textile cutting offcuts output (textile_cutting_offcuts_output)

Woven fabric pieces separated during marker cutting cross the process boundary as one composition-specific waste stream; record their measured mass and treatment destination.

• Selected flow: Waste woven textile cutting offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured separated cutting-offcut mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg accepted cut-panel output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_cutting_records
• Sources: afw-pefcr-v3-1-2025

Elementary flows

Process: Sewing and assembly (sewing_assembly)

Inputs

Product flows

Cut panel input (cut_panels_input)

Accepted cut panels enter sewing as the main material input; transfer mass must reconcile with the preceding cutting output.

• Selected flow: Cut woven textile garment panels
• Flow property / unit: Mass / kg
• Amount rule: measured cut-panel mass issued to sewing
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources:

Sewing thread input (sewing_thread_input)

Sewing thread incorporated into seams crosses the assembly boundary; record its fibre composition and issued mass net of returned cones.

• Selected flow: Sewing thread
• Flow property / unit: Mass / kg
• Amount rule: measured issued thread mass minus measured unused thread returned to stock
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources: afw-pefcr-v3-1-2025

Fusible interlining input (fusible_interlining_input)

Fusible textile interlining is recorded only when incorporated into collars, cuffs, plackets, or other declared garment parts; use product BOM and issue records.

• Selected flow: Fusible textile interlining
• Flow property / unit: Mass / kg
• Amount rule: measured interlining mass incorporated or issued net of returned unused material
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources: afw-pefcr-v3-1-2025

Button input (button_input)

Garment buttons are recorded as one material-specific component flow when the product specification includes buttons; convert counted pieces to mass using a retained batch-average weighing record.

• Selected flow: Garment button
• Flow property / unit: Mass / kg
• Amount rule: button count multiplied by measured average mass per button for the production batch
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_sewing_records
• Sources: afw-pefcr-v3-1-2025

Slide fastener input (slide_fastener_input)

A garment slide fastener is recorded only for products whose BOM includes this closure; use measured batch-average component mass and installed count.

• Selected flow: Garment slide fastener
• Flow property / unit: Mass / kg
• Amount rule: installed fastener count multiplied by measured average fastener mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_sewing_records
• Sources: afw-pefcr-v3-1-2025

Sewing electricity input (sewing_electricity_input)

Electricity supplied to sewing machines, fusing equipment, buttonholing, trimming, and directly assigned assembly equipment is recorded separately from thermal energy.

• Selected flow: Electricity, low voltage, at factory
• Flow property / unit: Energy / kWh
• Amount rule: measured sewing and assembly electricity consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources: afw-pefcr-v3-1-2025

Waste flows

Elementary flows

Outputs

Product flows

Sewn garment shell output (sewn_garment_shell_output)

The assembled garment shell leaves sewing after in-line acceptance and before any garment wet treatment or final pressing; record its accepted mass.

• Selected flow: Sewn woven textile garment shell
• Flow property / unit: Mass / kg
• Amount rule: measured accepted sewn garment-shell mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources:

Waste flows

Sewing thread offcuts output (sewing_thread_offcuts_output)

Thread ends and trimmings separated at sewing are recorded as a distinct waste stream with their fibre composition and destination.

• Selected flow: Waste sewing thread offcuts
• Flow property / unit: Mass / kg
• Amount rule: measured separated sewing-thread waste mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources:

Rejected textile component output (rejected_textile_components_output)

Uncorrectable cut parts or sewn textile components rejected during assembly are kept separate from thread offcuts and recorded by measured mass and destination.

• Selected flow: Waste rejected woven textile garment components
• Flow property / unit: Mass / kg
• Amount rule: measured mass of rejected textile components leaving sewing
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg sewn garment-shell output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_sewing_records
• Sources: afw-pefcr-v3-1-2025

Elementary flows

Process: Garment wet processing (wet_processing)

Inputs

Product flows

Sewn shell wet-process input (sewn_shell_wet_input)

The sewn garment shell enters the wet-processing process only when the declared production route includes garment washing, rinsing, dyeing, or softening.

• Selected flow: Sewn woven textile garment shell
• Flow property / unit: Mass / kg
• Amount rule: measured sewn garment-shell mass charged to wet-processing equipment
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Wet-process water input (wet_process_water_input)

Process water supplied to garment washing, rinsing, or dyeing crosses the wet-processing boundary and is recorded from a dedicated meter or batch tank record.

• Selected flow: Process water
• Flow property / unit: Mass / kg
• Amount rule: measured process-water input
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Garment detergent input (garment_detergent_input)

The exact garment-washing detergent formulation dosed to the batch is recorded as one purchased formulation flow; its trade name or formulation reference must be disclosed.

• Selected flow: Garment-washing detergent formulation
• Flow property / unit: Mass / kg
• Amount rule: measured detergent formulation dose
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Fabric softener input (fabric_softener_input)

The exact fabric-softener formulation dosed to the batch is recorded only when used; retain its trade name or formulation reference.

• Selected flow: Fabric-softener formulation
• Flow property / unit: Mass / kg
• Amount rule: measured fabric-softener formulation dose
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Wet-processing electricity input (wet_processing_electricity_input)

Electricity supplied to washers, pumps, extractors, dryers, and directly assigned wet-processing equipment is metered separately from steam.

• Selected flow: Electricity, low voltage, at factory
• Flow property / unit: Energy / kWh
• Amount rule: measured wet-processing electricity consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Wet-processing steam input (wet_processing_steam_input)

Purchased steam delivered to wet-processing equipment is recorded as its own utility exchange when used; disclose pressure, condensate treatment, and supplier basis.

• Selected flow: Steam, at factory gate
• Flow property / unit: Energy / MJ
• Amount rule: measured purchased steam delivered to wet processing
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Waste flows

Elementary flows

Outputs

Product flows

Wet-processed garment output (wet_processed_garment_output)

Accepted garment output after washing, rinsing, extraction, and applicable drying crosses to final finishing; record dry product mass at the declared conditioning state.

• Selected flow: Wet-processed woven textile garment
• Flow property / unit: Mass / kg
• Amount rule: measured dry accepted garment mass after wet processing
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources:

Waste flows

Textile washing wastewater output (textile_washing_wastewater_output)

Wastewater discharged from garment washing or rinsing is recorded separately from solid textile waste and linked to its actual treatment route.

• Selected flow: Wastewater from garment washing
• Flow property / unit: Mass / kg
• Amount rule: measured wastewater discharge mass
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg wet-processed garment output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wet_processing_records
• Sources: afw-pefcr-v3-1-2025

Elementary flows

Process: Pressing, finishing, and inspection (finishing_inspection)

Inputs

Product flows

Sewn shell finishing input (sewn_shell_finishing_input)

For a route without garment wet processing, the accepted sewn garment shell enters finishing directly and is recorded as a distinct conditional input.

• Selected flow: Sewn woven textile garment shell
• Flow property / unit: Mass / kg
• Amount rule: measured sewn garment-shell mass entering finishing when wet processing is not applicable
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg accepted finished garment
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_records
• Sources: afw-pefcr-v3-1-2025

Wet garment finishing input (wet_garment_finishing_input)

For a route with garment wet processing, the dry accepted wet-processed garment enters finishing and is recorded separately from the direct sewn-shell route.

• Selected flow: Wet-processed woven textile garment
• Flow property / unit: Mass / kg
• Amount rule: measured wet-processed garment mass entering finishing
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg accepted finished garment
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_records
• Sources: afw-pefcr-v3-1-2025

Finishing electricity input (finishing_electricity_input)

Electricity supplied to pressing controls, inspection lighting, trimming, and directly assigned finishing equipment is recorded separately from steam.

• Selected flow: Electricity, low voltage, at factory
• Flow property / unit: Energy / kWh
• Amount rule: measured finishing and inspection electricity consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg accepted finished garment
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_records
• Sources: afw-pefcr-v3-1-2025

Finishing steam input (finishing_steam_input)

Purchased steam supplied to garment pressing equipment is recorded as one utility exchange when steam pressing is used.

• Selected flow: Steam, at factory gate
• Flow property / unit: Energy / MJ
• Amount rule: measured purchased steam delivered to pressing equipment
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg accepted finished garment
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_records
• Sources: afw-pefcr-v3-1-2025

Waste flows

Elementary flows

Outputs

Product flows

Finished garment output (finished_garment_output)

The quality-approved finished garment leaves inspection and enters packaging; record its conditioned mass without packaging.

• Selected flow: Finished woven textile garment
• Flow property / unit: Mass / kg
• Amount rule: measured quality-approved finished garment mass excluding packaging
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg accepted finished garment
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_records
• Sources:

Waste flows

Defective garment output (defective_garment_output)

Finished garments rejected as uncorrectable during final inspection are recorded as a distinct waste stream with measured mass and destination.

• Selected flow: Waste defective woven textile garment
• Flow property / unit: Mass / kg
• Amount rule: measured mass of uncorrectable defective garments leaving inspection
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg accepted finished garment
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_finishing_records
• Sources: afw-pefcr-v3-1-2025

Elementary flows

Process: Product packaging (packaging)

Inputs

Product flows

Finished garment packaging input (finished_garment_packaging_input)

The accepted finished garment enters product packaging; its measured mass must match the finishing output for the same production batch after accounting for documented handling rejects.

• Selected flow: Finished woven textile garment
• Flow property / unit: Mass / kg
• Amount rule: measured finished garment mass released to packaging
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_records
• Sources:

Polyethylene bag input (polyethylene_bag_input)

The low-density polyethylene bag immediately covering the garment is recorded as one packaging-material flow when used.

• Selected flow: Low-density polyethylene garment bag
• Flow property / unit: Mass / kg
• Amount rule: installed bag count multiplied by measured average bag mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_records
• Sources: afw-pefcr-v3-1-2025

Paperboard hangtag input (paperboard_hangtag_input)

The paperboard hangtag attached to or packed with the garment is recorded separately from the shipping carton.

• Selected flow: Paperboard garment hangtag
• Flow property / unit: Mass / kg
• Amount rule: installed hangtag count multiplied by measured average hangtag mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_records
• Sources: afw-pefcr-v3-1-2025

Corrugated carton input (corrugated_carton_input)

The corrugated fibreboard carton used to group garments for shipment is recorded as one tertiary packaging flow and allocated by the measured number or mass of garments packed in the carton.

• Selected flow: Corrugated fibreboard shipping carton
• Flow property / unit: Mass / kg
• Amount rule: measured carton mass allocated by garment mass packed in that carton
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_records
• Sources: afw-pefcr-v3-1-2025

Packaging electricity input (packaging_electricity_input)

Electricity supplied to folding, bag sealing, labelling, carton sealing, and directly assigned packing equipment is recorded independently from other factory electricity.

• Selected flow: Electricity, low voltage, at factory
• Flow property / unit: Energy / kWh
• Amount rule: measured packaging-process electricity consumption
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_records
• Sources: afw-pefcr-v3-1-2025

Waste flows

Elementary flows

Outputs

Product flows

Reference garment output (reference_garment_output)

The accepted garment is the declared reference product; the exchange amount is normalized to 1 kg of garment mass while all packaging remains in separate input rows.

• Selected flow: Men's or boys' shirts, singlets, underpants, pyjamas, dressing gowns and similar articles, of textile fabric, not knitted or crocheted 66e77e01-9118-4c94-a727-c8bbcf2d4eee
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: exactly 1 kg after normalization from measured accepted garment mass
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: 1 kg accepted finished garment excluding packaging
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_records
• Sources: un-cpc-3-0-28232

Waste flows

Waste polyethylene film output (waste_polyethylene_film_output)

Damaged or unused low-density polyethylene garment bags leaving packaging are recorded separately from paper-based packaging waste.

• Selected flow: Waste low-density polyethylene film
• Flow property / unit: Mass / kg
• Amount rule: measured waste polyethylene film mass
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_records
• Sources:

Waste paperboard output (waste_paperboard_output)

Rejected or unused paperboard hangtags leaving packaging are recorded as a distinct paperboard waste stream.

• Selected flow: Waste paperboard hangtags
• Flow property / unit: Mass / kg
• Amount rule: measured waste paperboard hangtag mass
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_records
• Sources:

Waste corrugated board output (waste_corrugated_board_output)

Damaged or unused corrugated fibreboard cartons leaving packaging are recorded separately from hangtags and polymer film.

• Selected flow: Waste corrugated fibreboard
• Flow property / unit: Mass / kg
• Amount rule: measured waste corrugated fibreboard mass
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg reference garment output
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_records
• Sources:

Elementary flows

7. Allocation and Co-product Handling

rule_id	Applies to	Rule	source_ids
allocation_subdivision_first	independently measurable garment processes or batches	Avoid allocation by subdividing cutting, sewing, wet processing, finishing, and packaging whenever meters, issue records, batch records, or production counts permit direct assignment.	ec-pef-method-2021; afw-pefcr-v3-1-2025
allocation_shared_electricity	shared factory electricity	Use product-specific metering first; when unavailable, allocate a documented shared-meter total by the mass of conforming production from the same equipment, site, and reporting interval.	afw-pefcr-v3-1-2025
allocation_shared_steam	shared purchased steam	Use product- or line-specific steam metering first; otherwise allocate measured delivered steam by a documented physical driver such as equipment operating time and verified load, then disclose the method.	ec-pef-method-2021
allocation_textile_offcuts	cutting offcuts and rejected garment material	Record offcuts and rejects as waste outputs with actual destinations; do not treat sales revenue or avoided disposal as a reason to remove their production burden from the foreground mass balance.	afw-pefcr-v3-1-2025
allocation_no_undocumented_credit	recycling, reuse, or energy-recovery claims	Keep any downstream credit outside this factory-gate foreground inventory unless the selected downstream LCA method explicitly requires it; disclose that method and all parameters.	afw-pefcr-v3-1-2025

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_records	cutting	finished fabric, electricity, accepted panels, cutting offcuts	BOM, material issue and return log, batch scale record, meter record, waste ticket	batch_id; product_code; fabric_specification; issued_fabric_kg; returned_fabric_kg; accepted_panel_kg; offcut_kg; electricity_kWh; meter_id; timestamp	reconcile material issue and return records to calibrated batch scales and the cutting-area electricity meter	kg; kWh	each production batch with monthly meter reconciliation	at least 12 consecutive representative months or the full production campaign	all cutting lines producing the declared product	sum verified batch records and normalize by accepted finished garment mass	calibration certificate; signed issue and return log; meter photograph or export; waste receipt
cp_sewing_records	sewing_assembly	panels, thread, interlining, buttons, fasteners, electricity, sewn shells, sewing wastes	BOM, issue and return log, component counts, batch-average component weights, meter record, rejection log	batch_id; component_id; component_material; issued_kg; returned_kg; installed_count; average_component_kg; accepted_shell_kg; thread_waste_kg; rejected_component_kg; electricity_kWh	collect product-specific material issues and counts, weigh representative component batches, and reconcile to accepted shell mass	kg; count; kWh	each production batch	at least 12 consecutive representative months or the full production campaign	all sewing and assembly lines producing the declared product	sum batch inputs, outputs, and separated wastes; normalize by accepted shell mass and then by reference garment mass	approved BOM; calibrated scale record; line meter record; rejection disposition record
cp_wet_processing_records	wet_processing	garment charge, water, detergent, softener, electricity, steam, garment output, wastewater	batch sheet, dosing record, water meter, electricity meter, steam meter or invoice, wastewater meter	batch_id; garment_input_kg; water_kg; detergent_kg; softener_kg; electricity_kWh; steam_MJ; dry_output_kg; wastewater_kg; treatment_route	capture each wet batch from calibrated meters and dosing systems; reconcile water input, product retention, and wastewater discharge	kg; kWh; MJ	each wet-processing batch	at least 12 consecutive representative months or the full production campaign	on-site and subcontracted wet-processing facilities used for the declared product	sum complete batch records and normalize by dry accepted wet-processed garment mass	meter calibration; signed batch sheet; chemical issue record; wastewater discharge and treatment record
cp_finishing_records	finishing_inspection	garment input, electricity, steam, accepted garment, defective garment	production release, line meter, steam meter or invoice, final inspection log, calibrated scale record	batch_id; input_route; garment_input_kg; electricity_kWh; steam_MJ; accepted_garment_kg; defective_garment_kg; defect_code	measure route-specific input mass, directly assigned utilities, accepted output, and rejects for each finishing batch	kg; kWh; MJ	each production batch	at least 12 consecutive representative months or the full production campaign	all finishing and inspection lines producing the declared product	sum accepted and rejected mass by route; normalize utilities and wastes by accepted garment mass	line release; meter record; scale calibration; signed inspection and disposition log
cp_packaging_records	packaging	finished garment, polymer bag, hangtag, carton, electricity, reference garment, packaging wastes	packaging BOM, component count, average component weight, carton packing record, line meter, waste ticket	batch_id; garment_mass_kg; packaging_item_id; packaging_material; installed_count; average_item_kg; carton_mass_kg; packed_garment_mass_kg; electricity_kWh; packaging_waste_kg	weigh garment output separately from packaging, weigh representative packaging-item batches, and reconcile issued items to packed items and waste	kg; count; kWh	each packaging batch	at least 12 consecutive representative months or the full production campaign	all packaging lines and packing contractors for the declared product	sum packaging material and energy by batch; normalize to 1 kg garment mass excluding packaging	approved packaging specification; scale calibration; line meter record; waste receipt

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_reference_normalization	all foreground exchanges	normalized amount = verified exchange amount / verified accepted garment mass in kg	exchange amount; accepted garment mass excluding packaging	exchange amount per 1 kg reference garment	ec-pef-method-2021
calc_cutting_balance	cutting	net fabric input = issued fabric - returned unused fabric; reconcile net input with accepted panels plus measured cutting offcuts and documented residual discrepancy	issued fabric mass; returned fabric mass; accepted panel mass; offcut mass	cutting mass-balance statement	afw-pefcr-v3-1-2025
calc_component_mass	counted buttons, fasteners, bags, and hangtags	component mass = installed count × measured average mass per component from the same specification and batch or a documented representative sample	installed count; average component mass	incorporated component mass	afw-pefcr-v3-1-2025
calc_assembly_balance	sewing_assembly	reconcile cut panels plus incorporated components with accepted sewn shells, separated thread offcuts, rejected textile components, and documented residual discrepancy	panel mass; component masses; accepted shell mass; separated waste masses	assembly mass-balance statement	afw-pefcr-v3-1-2025
calc_wet_process_balance	wet_processing	reconcile garment input, water, chemical formulations, dry garment output, wastewater, retained moisture, and documented evaporation without netting electricity or steam into the mass balance	garment input mass; water mass; chemical formulation masses; dry output mass; wastewater mass	wet-process mass-balance statement	afw-pefcr-v3-1-2025
calc_shared_electricity	shared electricity meter	allocated kWh = shared-meter kWh × conforming product mass / total conforming mass produced by the same metered equipment and period	shared-meter kWh; product conforming mass; total conforming mass	product-specific electricity kWh	afw-pefcr-v3-1-2025

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_product_identity	reference product	Retain the approved specification showing garment type, men's or boys' designation, woven construction, fibre composition, reference size, finish, and product mass.	approved product specification and dated BOM
dq_bom_coverage	material inventory	Product-specific primary BOM data must cover at least 95% of product mass and 100% of the main fabric, lining, padding, metals, and electronic parts when present; disclose the uncovered share.	BOM coverage calculation and supplier specifications
dq_temporal_coverage	all foreground processes	Use at least 12 consecutive representative months unless the product is campaign-based; in that case use the complete campaign and disclose seasonality.	dated batch records and reporting-period reconciliation
dq_metering	electricity, steam, water, and wastewater	Identify each meter, calibration status, reading interval, process coverage, and any allocation from a shared meter.	calibration certificate, meter export, invoice reconciliation, and allocation worksheet
dq_mass_balance	cutting, sewing, wet processing, finishing, and packaging	Reconcile measured inputs, accepted outputs, separated wastes, moisture changes, and documented residual discrepancies at process level.	signed process mass-balance worksheets and scale calibration records
dq_waste_destination	every waste flow	Record waste composition, mass, date, receiving operator, treatment route, and evidence of transfer; do not combine textile, polymer, paperboard, wastewater, or defective garment wastes.	waste transfer note, treatment receipt, and waste register
dq_representativeness	linked upstream datasets	Document geographic, temporal, and technological representativeness and any proxy limitation for each linked fabric, component, utility, packaging, and waste-treatment dataset.	dataset metadata and data-quality assessment
dq_uncertainty_disclosure	reported results	Disclose data gaps, proxy use, shared-meter allocations, residual mass-balance differences, and uncertainty relevant to result interpretation.	data-quality report and verification record

9. Validation Rules

rule_id	Applies to	Rule	source_ids
validate_reference_identity	reference flow	The reference product UUID must equal 66e77e01-9118-4c94-a727-c8bbcf2d4eee, resolve as a state-100 Product flow classified to CPC 28232, and use Mass 93a60a56-a3c8-11da-a746-0800200b9a66 with kg from Units of mass 93a60a57-a4c8-11da-a746-0800200c9a66.	un-cpc-3-0-28232
validate_reference_amount	reference flow	Accepted garment output must normalize to exactly 1 kg excluding packaging mass, and the unnormalized accepted mass must remain traceable.	ec-pef-method-2021
validate_scope	product identity	The declared product must be a men's or boys' garment made from textile fabric that is not knitted or crocheted and must not fall under an excluded product group.	un-cpc-3-0-28232; afw-pefcr-v3-1-2025
validate_process_coverage	foreground process map	Cutting, sewing and assembly, finishing and inspection, and packaging must be present; wet processing must be present whenever the production route includes garment washing, dyeing, rinsing, or softening.	afw-pefcr-v3-1-2025; olugbemi-bolson-2026-shirt-carbon
validate_atomic_rows	process inventory	Every inventory card must describe one specific exchange; electricity, steam, water, each component, each chemical formulation, each packaging item, and each waste stream must remain separate.	ec-pef-method-2021
validate_uuid_evidence	UUID-bearing rows	Store a Tiangong UUID only after hybrid-search candidate evidence and state-100 detail evidence agree on identity, flow type, classification where applicable, and reference property; otherwise leave the UUID absent and retain the manifest review item.
validate_bom	material inputs	BOM coverage and mass must satisfy dq_bom_coverage, and every incorporated component used by the declared product must be represented by an input row.	afw-pefcr-v3-1-2025
validate_mass_balance	foreground processes	Each process mass balance must identify accepted output, every separately measured waste, moisture change where relevant, and any residual discrepancy; unexplained netting is not conformant.	afw-pefcr-v3-1-2025
validate_energy_allocation	electricity and steam	Process-specific meter data must be used when available; every shared-meter allocation must state the metered boundary, period, physical driver, numerator, and denominator.	afw-pefcr-v3-1-2025
validate_waste_routes	waste outputs	Each waste row must have a recorded receiving treatment route and transfer evidence; a sale or recycling claim does not permit omission from the foreground inventory.	afw-pefcr-v3-1-2025

10. Published Dataset Profile

Field	Value
dataset_role	secondary_dataset; eligible for background_dataset use after methodology and data review
downstream_use	Foreground process and lifecyclemodel construction for factory-gate production of CPC 28232 garments
allowed_use	Product-specific factory-gate studies whose garment scope, production route, geography, time period, BOM, wet-processing applicability, and packaging configuration match the dataset
excluded_use	Knitted or crocheted apparel; other demographic or product categories; protective apparel; cradle-to-grave claims without downstream stages; comparative assertions without a separately applicable comparison method and review
required_metadata	canonical PCR id; product flow UUID; CPC reference; product specification; fibre composition; reference size; BOM coverage; wet-processing route; facility and subcontractor geography; reference year; allocation methods; packaging configuration; waste destinations; source ids
required_quality_disclosure	primary-data coverage; meter coverage and calibration; shared-resource allocations; process mass-balance residuals; data gaps; proxy datasets; geographic, temporal, and technological representativeness; uncertainty and verification status
update_trigger	Change in garment construction or BOM, main fabric or finish, production route, wet-processing technology, facility geography, electricity or steam supply, packaging configuration, waste treatment, reference-flow identity, applicable PEF method, or evidence that materially changes a rule

11. Data Sources

Source id	Type	Reference	Used for
un-cpc-3-0-28232	Official guidance (official_guidance)	United Nations Statistics Division, CPC Version 3.0, code 28232 classification detail and Draft CPC Ver. 3.0 Explanatory Notes, https://unstats.un.org/unsd/classifications/Econ/Detail/EN/3/28232 and https://unstats.un.org/unsd/classifications/Meetings/UNCEISC2024_2nd/Session7_Bk2_CPC3_Exp_Notes_1Nov2024.pdf, accessed 2026-08-13	Product scope, exclusions, and classification identity
afw-pefcr-v3-1-2025	Standard (standard)	Product Environmental Footprint Category Rules: Apparel and Footwear, Version 3.1, 29 April 2025, https://www.carbonfact.com/hubfs/A%26FW_PEFCR_v3.1.pdf, accessed 2026-08-13; European Commission status page: https://green-forum.ec.europa.eu/green-business/environmental-footprint-methods/pef-method_en	Apparel subcategories, functional-unit context, BOM coverage, process decomposition, manufacturing losses, utilities, packaging, allocation, data collection, and validation
ec-pef-method-2021	Official guidance (official_guidance)	Commission Recommendation (EU) 2021/2279 of 15 December 2021 on the use of the Environmental Footprint methods, consolidated text, https://eur-lex.europa.eu/eli/reco/2021/2279/2021-12-30/eng, accessed 2026-08-13	Completeness, company-specific manufacturing data, inventory classification, allocation hierarchy, reporting, and verification
olugbemi-bolson-2026-shirt-carbon	Literature (literature)	Olugbemi, E. and Bolson, N.F. (2026), Uncertainty analysis of physical-based carbon accounting in cotton T-shirt manufacturing, Scientific Reports 16, 7586, https://doi.org/10.1038/s41598-026-38773-4	Independent process-chain corroboration and data-quality dimensions; no case-study quantity is adopted as a PCR default