How should a leather goods unit count leather lost in cutting?
Use leather bought, not leather in the finished product. Divide the square feet purchased by pieces made so cutting waste is inside each piece's figure. If offcuts are sold, record that and the rule you use for them.
Steps
Square feet of leather bought in the period.
Pieces finished in the same period.
Leather per piece x the leather's factor.
Selling offcuts
Some methods let you allocate part of the leather to sold offcuts. State the method so a buyer can check it.
What Senseible does here
Senseible reads the energy invoices behind the making stage into a fingerprinted Scope 1 and 2 record, and keeps material invoices on the Scope 3 trail. Material factors come from your supplier or a named database and are labelled with their source, so the product figure can be traced line by line.
Sources: ISO 14067 Carbon footprint of products, GHG Protocol Corporate Value Chain (Scope 3) Standard
Last reviewed 2026-10-21.