Case Study: Traceability and Scope 3 Emissions Accounting for Verified Cotton 

As the apparel and footwear industry accelerates its climate commitments, tackling Scope 3 GHG emissions is more critical than ever. Cotton — one of the industry’s most significant raw materials — plays a pivotal role in any credible climate strategy.

To make credible emissions reduction claims from raw materials, companies need robust systems for GHG emissions accounting, traceability, and alignment with both regulatory and voluntary sustainability standards.

This case study, led by the Value Change Initiative during the Apparel & Footwear Working Group III, brings together U.S. Cotton Trust Protocol, Regrow Ag and Primark and explores:

• - How the U.S. Cotton Trust Protocol and partners enable robust, product-level traceability 

• - The challenges of fragmented, blended value chains 

• - How Protocol Consumption Units (PCCUs) are used to digitally track verified cotton 

• - Key learnings to align with evolving frameworks like the GHG Protocol’s Land Sector and Removals Guidance and ISEAL’s Chain of Custody definitions 

• - Practical insights for brands to make credible Scope 3 claims backed by real data 

Download the case study to learn how the U.S. Cotton Trust Protocol enables credible Scope 3 emissions accounting through verified cotton traceability.