Textile Manufacturing: Carbon Accounting Guide

Textiles are not covered by EU CBAM, but global apparel brands ask suppliers for factory energy and emissions for their own Scope 3. Fuel and electricity bills answer most requests.

The question apparel brands ask

“Please share your factory’s energy use and emissions for last year.”

This sector is not directly covered by EU CBAM. Buyers, lenders and OEMs ask for emissions built from documents for their own reporting.

Scope 1 sources (evidence: fuel invoices)

• Boilers for dyeing and processing
• Diesel generators
• Thermic fluid heaters
• Company vehicles

Scope 2 sources (evidence: electricity bills)

• Spinning and weaving machines
• Dyeing and finishing lines
• Humidification and cooling
• Compressed air

Scope 3 sources (evidence: purchase and freight invoices)

• Fibre and yarn purchases
• Dyes and chemicals
• Job-work processing
• Freight to port

Worked example

Illustrative monthly quantities: 50,000 kWh of grid electricity, 15,000 kg of coal for boiler, 1,500 litre of diesel for generator, multiplied by the emission factors Senseible uses and annualised. Scope 1 and 2 only. Fibre and chemical purchases (Scope 3) come from purchase invoices.

Where reductions usually start

• Rooftop solar
• Efficient motors and variable speed drives
• Boiler fuel switch and heat recovery
• Water recycling in dyeing
• Preferred fibre sourcing

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