# Scope 3 for Bangladesh Textile Exporters: What EU Buyers Need and How to Calculate It

Canonical: https://senseible.earth/climate-intelligence/scope-3-calculator-bangladesh-textile-exporters

Updated 2026-10-11.

For an EU fashion brand, your factory's Scope 1 and 2 emissions are part of its Scope 3, Category 1 (purchased goods). Bangladesh shipped US$19.71 billion of garments to the EU in FY 2024-25, about half its RMG exports, so most exporters will be asked for facility emissions, energy data and sometimes a footprint per garment.

## At a glance

| Item | Detail |
| --- | --- |
| Bangladesh RMG exports to the EU, FY 2024-25 | US$19.71 billion, 50.1% of RMG exports (EPB data reported by BSS) |
| What the buyer reports | Its Scope 3, Category 1, which includes your Scope 1 and 2 |
| What you supply | Facility Scope 1 and 2, energy mix, and allocation per product |
| Ceiling on requests | Suppliers with 1,000 or fewer employees: no more than the voluntary VSME-based standard (Directive (EU) 2026/470) |
| CBAM | Does not apply to garments |

## How your numbers flow into the buyer's report

1. You measure your facility's Scope 1 (boiler fuel, generators) and Scope 2 (grid electricity).
2. You allocate that total across the products you make, usually by mass or production hours.
3. The buyer multiplies your per-unit figure by what it bought from you. That becomes part of its Scope 3, Category 1.

## Worked example: allocating facility emissions to one buyer

The emission factors below are placeholders. Use the official Bangladesh grid factor and your fuel supplier's data.

| Step | Value |
| --- | --- |
| Facility Scope 1 (boiler gas and diesel, from fuel bills) | 3,000 tCO2e |
| Facility Scope 2 (grid kWh × official Bangladesh grid factor) | 4,500 tCO2e |
| Facility total | 7,500 tCO2e |
| Garments produced | 15 million pieces |
| Per garment | 0.5 kgCO2e |
| Pieces shipped to Buyer A | 3 million |
| Your contribution to Buyer A's Scope 3, Category 1 | 1,500 tCO2e |

Upload your electricity and fuel bills on the [Senseible homepage](https://senseible.earth/) to calculate Scope 1 and 2, or score suppliers with the [supplier emissions calculator](https://senseible.earth/calculators/supplier-emissions-risk).

## Which grid factor to use

Use the official grid emission factor for Bangladesh published by the government (for example in Bangladesh's Biennial Update Report to the UNFCCC or by the Department of Environment), and state the year and source next to your figure. Do not reuse a factor from another country.

## Spend-based or activity-based?

Buyers increasingly prefer activity-based data (kWh, litres, kilograms) over spend-based estimates, because it changes when you actually cut emissions. Spend-based figures are acceptable as a first estimate. See [spend-based vs activity-based Scope 3](https://senseible.earth/climate-intelligence/spend-based-vs-activity-based-scope-3-method-choice).

## Frequently asked questions

### Is my Scope 3 what buyers want?

Usually not at first. Buyers want your Scope 1 and 2, which sit inside their Scope 3. Your own Scope 3 (fabric, yarn, chemicals, freight) matters for full product footprints.

### Can a buyer demand a 200-question survey?

If the buyer is a CSRD reporter and you have 1,000 or fewer employees, it may not require more than the voluntary VSME-based standard. You can still choose to share more.

### Does CBAM affect garment exports?

No. CBAM covers iron and steel, aluminium, cement, fertilisers, hydrogen and electricity only.

### How often should I update the figures?

Once a year at minimum, using 12 months of bills. Update sooner after a major change such as rooftop solar or a boiler fuel switch.

## Related

- [Scope 3 supply chain emissions: MSME calculator guide](https://senseible.earth/climate-intelligence/scope-3-emissions-supply-chain-msme-calculator)
- [Bangladesh garment exporters: CBAM and CSDDD](https://senseible.earth/climate-intelligence/bangladesh-rmg-exporters-eu-cbam-csddd-2026)
- [Vietnam textile carbon footprint data for EU buyers](https://senseible.earth/climate-intelligence/vietnam-textile-carbon-footprint-eu-buyers)
- [Scope 3 for textile exporters in Bangladesh](https://senseible.earth/solutions/scope3-textile-bangladesh)

## Sources

- [BSS: RMG export figures for FY 2024-25 (EPB data)](https://www.bssnews.net/at-a-glance/291544)
- [Directive (EU) 2026/470 (Omnibus I)](https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng)
- [European Commission: value-chain cap explanation](https://finance.ec.europa.eu/news/feedback-sustainability-reporting-standards-additional-explanatory-information-regarding-value-chain-2026-05-06_en)
- [GHG Protocol Corporate Value Chain (Scope 3) Standard](https://ghgprotocol.org/corporate-value-chain-scope-3-standard)

## Related guides

- [What emissions data is hidden inside semi-finished imports?](https://senseible.earth/climate-intelligence/emissions-data-hidden-in-semi-finished-imports)
- [Scope 3 Emissions in Your Supply Chain: MSME Calculator Guide](https://senseible.earth/climate-intelligence/scope-3-emissions-supply-chain-msme-calculator)
- [Vietnam Textile Factories: Carbon Footprint Data EU Buyers Ask For](https://senseible.earth/climate-intelligence/vietnam-textile-carbon-footprint-eu-buyers)