Advancing Scope 3 Accounting in the Apparel and Footwear Sector

The Apparel and Footwear sector is facing increasing pressure to act on climate change, but fragmented value chains and inconsistent approaches to Scope 3 emissions are holding back progress. Our new publication provides a roadmap to overcome these barriers and accelerate decarbonization, with a focus on Scope 3, Category 1: Purchased Goods and Services.  

Inside This Publication

Defining Interventions: Learn how to define and credibly report emissions-reducing actions using a Theory of Change framework and new market-based mechanisms.

Land-Based Interventions: Explore strategies for capturing emissions reductions in Scope 3 inventories, addressing traceability challenges.

Manufacturing Interventions: Identify opportunities to reduce emissions in manufacturing processes across Tiers 1-3 and incentivize scalable climate action.

Recommendations: Key steps to standardize interventions, enhance transparency, and leverage Environmental Attribute Certificates (EACs) for land-based interventions. 

Call to Action 

This publication is the result of the third iteration of the Apparel & Footwear Working Group, organized by the VCI. It presents recommendations that drive transparency, collaboration, and better recognition of emissions reductions in the Apparel and Footwear sector. 

We invite all stakeholders—brands, suppliers, policymakers, and practitioners—to engage with these insights, test solutions, and join forces to build transparent, credible reporting systems. Achieving net zero requires collective action. Together, we can shape a more sustainable and resilient future for the industry.

You can view the Value Change Initiative Glossary here.