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Page 1: 2019 CFMB Scoring Methodology Textile Exchange · Materials Portfolio Premise • The measure of a company’s materials portfolio is limited to the established portfolios (modules)

2019 CFMB Scoring Methodology Textile Exchange © 2019 | Page 1 of 21

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Table of Contents

Corporate Fiber and Materials Benchmark .................................................................................................. 3 Introduction ................................................................................................................................................... 4

Intended Use ............................................................................................................................................. 4 Background ............................................................................................................................................... 4

Terminologies ............................................................................................................................................... 5 Scope and Boundaries ................................................................................................................................. 6

Materials Portfolio ..................................................................................................................................... 6 Premise ................................................................................................................................................. 6 Materials Portfolio - In Scope ................................................................................................................ 6 Materials Portfolio – Out of Scope ........................................................................................................ 6 Determination of a Priority Material Scope ........................................................................................... 7

Program Portfolios .................................................................................................................................... 7 Premise ................................................................................................................................................. 7 Material-specific Portfolio – In Scope .................................................................................................... 7 Determination of Programs In Scope .................................................................................................... 7

Scope and Boundaries Computation Example......................................................................................... 8 Composition of Scores ................................................................................................................................. 9

Sections, Themes and Elements .............................................................................................................. 9 Question Scores ....................................................................................................................................... 9

Computation of Scores ............................................................................................................................... 11 1. Management Scores .......................................................................................................................... 11 2. Performance Scores .......................................................................................................................... 11 3. Material-Specific Scores ..................................................................................................................... 13 4. Materials Portfolio Score..................................................................................................................... 13 5. Material Change Index Score ............................................................................................................. 14 Materials SDG Index ............................................................................................................................... 14 Materials Circularity Index ...................................................................................................................... 15 Material Indices ....................................................................................................................................... 15 Progress Tracker .................................................................................................................................... 15

Program Sustainability Weight ................................................................................................................... 16 Reporting of Scores .................................................................................................................................... 17 Appendix: CFMB Scoring Composition ...................................................................................................... 18

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Corporate Fiber and Materials Benchmark The Corporate Fiber and Materials Benchmark (CFMB) program is the place to measure, track and compare a company's sustainability progress related to fibers and materials.

The CFMB provides a robust structure to help companies systematically measure, manage and integrate a preferred fiber and materials strategy into mainstream business operations, to compare progress, and to transparently communicate performance and progress to stakeholders. The CFMB offers a quantified index ranking including a company’s position in relation to peers and the overall industry (universe of participants). It provides an indicator of progress, helps companies identify strengths and gaps, and encourages year-on-year improvement and a "race to the top." Participants see substantial detail about their performance, and industry averages are reported for public consumption. Participants receive a comprehensive scorecard comparing their own progress year-on-year and how they rank alongside their peers. Customized scorecards are confidential to the participant, and annual insights, including index results, are shared in the public domain. Starting in 2019, the CFMB integrates an enhanced alignment with the Sustainable Development Goals (SDGs).

The CFMB comprises of three sections: Section I: Strategy and Integration; Section II; Fiber and Materials Portfolio, and Section III: Circularity. The sections act as cornerstones to the framework. Progressive companies may be able to demonstrate good practice within one or two of the sections, while leading companies will be able to show good practice across the board.

For more information on the CFMB, please contact [email protected] or visit the Creating Material Change website: http://mci.textileexchange.org

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Introduction Intended Use The CFMB scoring model provides the calculable framework for companies to systematically measure, track and compare a company's materials sustainability progress. The model produces the Material Change Index (MCI) and family of indices reported publicly, and it drives the results within a company’s confidential scorecard. This methodology document outlines how calculations are made and the rationale behind the build.

Background To maintain comparability, the scoring methodology for the Corporate Fiber and Materials Benchmark (CFMB), previously known as the Preferred Fiber and Materials Benchmark, had largely stayed the same since its release in 2016 and through its initial three years. The model produced two results:

• The PFM Index which reflected a company’s average top performing fiber and materials and comprised of a company’s Section 1 score plus the average score for Sections 2, 3 and 4 for a company’s top three performing modules, and

• The FM Result which captured the levels of more sustainable fiber and material adoption and comprised of a company’s Section 1 score plus the score for Sections 2, 3 and 4 for all modules selected and weighted against the breakdown of the overall fiber and material (FM) usage reported by the company.

Stakeholder feedback on the scoring model at the close of 2018 brought to light a number of key findings. During the strategic review in 2019, these findings formed the basis of the CFMB Scoring Methodology revision:

• A single comprehensive result that measures the sustainability progress of management and adoption of more sustainable fiber and materials.

• Consistent measure of companies with varying portfolios of different priority materials.

• Identify opportunities for continuous improvement in both management and uptake performance.

• Support companies with different levels of sustainability maturity by providing flexibility in benchmarking scope and programs.

• Increased consistency and standardization for volumetric data reporting (uptake).

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Terminologies

Corporate Fiber & Materials Benchmark program: The Corporate Fiber & Materials Benchmark (CFMB) program provides the platform for the textile sector to measure progress towards more sustainable materials sourcing, as well as its alignment with global efforts like the Sustainable Development Goals (SDGs) and the transition to a circular economy.

Module: Refers to a fiber/material portfolio offered in the CFMB. They include Cotton, Wool, Down, Leather (pilot), Manmade Cellulosics, Polyester and Nylon.

Overall materials portfolio: The range of fiber and materials in use by a company. The overall materials portfolio is inclusive of both preferred and conventionally produced materials.

Priority material: The benchmark determines a material as a “priority” based on the scale, risks and opportunities (details here) it represents to a company. The MCI score incorporates scores for all priority materials.

Programs: Refers to material-specific initiatives, standards and processes recognized by Textile Exchange or distinguished by the company to have a higher sustainability performance than its conventional option (e.g. recycled nylon). Sustainability programs that are recognized by Textile Exchange are specifically listed in the CFMB, whilst programs accepted by companies are covered generically as “other programs”.

Material-specific portfolio: The range of fiber and material sustainability programs in use by a company. The material-specific portfolio is inclusive of both preferred and conventionally produced production. The chart below shows the preferred options within each material-specific portfolio.

Material Change Index and family of indices: Textile Exchange’s Material Change Index (MCI) and wider family of indices are the product of the Corporate Fiber & Materials Benchmark (CFMB) program.

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Scope and Boundaries Materials Portfolio Premise

• The measure of a company’s materials portfolio is limited to the established portfolios (modules) in the CFMB. Modules that are in pilot phase or not fully developed (i.e. leather and “other”) are excluded from scoring.

• Consistent measure between companies requires coverage of materials that are a “priority” to the company and may differ from company-to-company.

• Ability to estimate the volumetric uptake of a priority materials is a fundamental component of measuring the (uptake) performance of a company’s materials portfolio.

Materials Portfolio - In Scope

• Only materials that are specifically covered by CFMB is scored.

• The MCI covers materials that are a priority to a company, although the company may elect to complete “non-priority” material modules in addition. There are three ways to determine whether a material is a “priority”:

− Scale: The material represents a percentage of volumetric use beyond the given threshold. For 2019, a threshold of ≥ 10% of the company’s fiber use was applied for polyester, nylon and wool. The threshold for manmade cellulosics was defined as ≥ 5%. For cotton, a threshold of ≥ 0% was used. The thresholds reflect the different levels of maturity and availability of preferred materials in the different material categories and stakeholder expectations for company action. For down and leather, no threshold was added as they are not included in the MCI this year due to challenges with regard to the consistency in volume calculations and piloting. A company may decide not to complete a module, even if use is above the threshold, if they are in the process of divesting from that material completely and transitioning to a more sustainable alternative (e.g. based on the company’s risk and opportunity assessment) but the transition is not yet complete.

− Risk: The material represents a substantial risk to the company. Risks associated with a minority (low volume) material include sourcing from environmentally and/or socio-economically high-risk sourcing regions, animal welfare risk, etc.

− Opportunity: The material module should also be selected if the company has seized the opportunity to advance the sustainability of the material even if the material is below the volumetric use threshold or is not considered a substantial risk.

Materials Portfolio – Out of Scope

• Leather portfolio and Other Fibers (e.g. linen, hemp)

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Determination of a Priority Material Scope Based on the above premise, priority materials are determined when a company makes the following selection in the system:

FM-P3. If you are using this fiber/material, please specify if this is a priority or a minority.

Priority fiber/material Minority fiber/material

Program Portfolios Premise

• Measures preferred fiber/material programs, including initiatives, standards and processes recognized by Textile Exchange and those that are distinguished by the company to have a higher sustainability performance than their conventional alternatives.

• Consistent measure of portfolio results between companies requires only the coverage of programs that are “used” by companies.

• Ability to estimate the volumetric uptake of a program is a fundamental component of measuring uptake performance of a portfolio.

Material-specific Portfolio – In Scope

• Scores programs that are recognized by Textile Exchange or distinguished by companies to have a higher sustainability performance than their conventional option.

• Only covers fiber/materials that are “used” by each company (i.e. used - cannot report, used - can partially report or used – can fully report).

• Company’s ability to track and report on volumetric uptake is a key component of uptake performance of the portfolio.

Determination of Programs In Scope Based on the above premise, a program is scored when a company indicates in the system that the program is in use. Note, material-specific portfolios must include a company’s use of conventional as well as preferred materials.

WO-5b-1b. Please report your uptake volumes

Wool Program Used Organic wool (OW) Responsible Wool Standard (RWS) ZQ New Zealand (ZQ-NZ) ZQ other countries (ZQ-Others) Recycled wool (rWool) Other wool programs (OtherWP) Conventional wool (ConvW)

Used/cannot report Can partially report Can fully report

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Scope and Boundaries Computation Example

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Composition of Scores Sections, Themes and Elements The CFMB comprises of three sections: Section I: Strategy and Integration; Section II; Materials Portfolio, and Section III: Materials Circularity. These sections make up 25%, 65% and 10% of the survey scores respectively.

Each of the three sections consists of 18 key themes (six themes per section as outlined in the diagram). Within each theme are the elements (or sub-themes). There are 35 elements in total.

The table below outlines the distribution of scores across the three sections, themes, elements and questions. Portfolio Management is composed of seven modules. The example below shows the distribution of scores for the cotton module but for consistency, the same distribution is standardized across all other modules. For question level breakdown of scores, please refer to “Appendix: CFMB Scoring Composition”.

Note: The SDGs represent 17% of the overall MCI score.

Question Scores The composition of question scores is based on a maturity model with four levels of practice (developing, establishing, maturing, leading). The standardization of this framework throughout the survey allows companies to compare performance across questions. Where a question has one or two levels of sub-questions, scores are rolled up and apportioned the same way. Exception is made when it is a yes / no question and when the question is limited to two or three responses. In these cases, the scores are pegged to one or more but not all of the quartiles. In selected cases, a nominal score is awarded when companies fulfil a provisional requirement. The following table provides some examples of how this is applied.

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Levels of Practice Example 1 (Single selection)

Example 2 (Multi selection)

Example 3 (Layered multi selection)

Score Criteria met CO-3a-2. Does your company know where its cotton fiber is produced?

CR-1a-1. Does your company have a circularity strategy in place?

CO-3b-1. Has your company mapped its cotton supply chains?

0.00 None No No No

≤0.25 Developing

Yes, for less than 25% of our cotton supply

1 selection: cotton programs supply partners innovation community programs

CMT-majority + Fabric producer-majority + Spinner-minority OR/ CMT-majority + Fabric producer-minority + Spinner-majority OR/ Ginner-majority + Fabric producer-minority or Spinner-minority or CMT-minority OR/ Feedstock supplier-minority

≤0.50 Establishing

Yes, for 26%-50% of our cotton supply

2 selection: cotton programs supply partners innovation community programs

Feedstock supplier-majority 0.5 OR/ Ginner-majority 0.2 + fabric producer -majority 0.1 + Spinner-majority 0.1 + CMT-majority 0.1 OR/ Feedstock supplier-minority 0.25 + CMT-majority 0.1 + fabric producer-majority 0.1 + Spinner – minority 0.05 OR/ Feedstock supplier-minority 0.25 + CMT-majority 0.1 + Fabric producer-minority 0.05 + Spinner-majority 0.1 OR/ Feedstock supplier-minority 0.25 + Ginner-majority 0.2 + Fabric producer-minority 0.05 or Spinner-minority 0.05 or CMT-minority 0.05

≤0.75 Maturing

Yes, for 51%-75% of our cotton supply

3 selection: cotton programs supply partners innovation community programs

Feedstock supplier-majority 0.5 + CMT-majority 0.1 + Fabric producer-majority 0.1 + Spinner-minority 0.05 OR/ Feedstock supplier-majority 0.5 + CMT-majority 0.1 + Fabric producer -minority 0.05 + Spinner-majority 0.1 OR/ Feedstock supplier-majority 0.5 + Ginner-majority 0.2 + Fabric producer-minority 0.05 or Spinner - minority 0.05 or CMT-minority 0.05

≤1.00 Leading

Yes, for more than 75% of our cotton supply

4 selection: cotton programs supply partners innovation community programs

CMT-majority 0.1 + fabric producer-majority 0.1 + spinner-majority 0.1 + ginner-majority 0.2 + feedstock supplier-majority 0.5

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Computation of Scores The Material Change Index (MCI) is the overarching result for the benchmark program and shows the performance of companies that have completed the full CFMB survey for their priority materials and have provided absolute or estimated breakdown of their materials uptake.

The CFMB scoring methodology is based on the construct of the MCI score which is determined in five parts: management scores, performance scores, module scores, portfolio management score, and finally the MCI score.

1. Management Scores The Management Score shows how well companies are managing their material portfolios and integrating management into mainstream business operations. It is a raw score based on a company’s responses to the survey questions in each section. The breakdown of management scores is given in the “Composition of Scores”. All sections receive a Management Score. The Management Score for Materials Portfolio is represented in each module.

Example:

A company has completed full survey for cotton, wool, polyester and nylon modules.

2. Performance Scores Performance reflects a company’s uptake of materials from sustainability programs and is therefore only available for modules in the Materials Portfolio section. Performance is made up of two key criteria for the uptake of preferred material:

1. Absolute Uptake Performance Score: A company’s absolute uptake performance score is based on the volume (scale) of uptake from one or more preferred materials programs. Absolute uptake is categorized by quartiles, based upon the count of participants reporting data for the module in a specific year.

2. Relative Uptake Performance Score: A company’s relative uptake performance score is based on the share of preferred material uptake relative to conventional. Program Sustainability Weights are applied to the share of uptake from each preferred material in use alongside a Program Data Confidence Factor when estimates of uptake is reported.

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The Program Sustainability Weight refers to the weight allocated to each program and is applied to each program in the computation of Relative Uptake Performance Score to close the gap on conventional uptake. For specific weights, please refer to “Program Sustainability Weight”.

The Program Data Confidence Factor refers to the multiplier applied to normalize the different levels of data completeness reported by companies to derive program uptake volumes. To calculate program uptake, “fully reported” volumetric data is required for all programs used which may or may not be possible for all companies. For this reason, the CFMB offers an opportunity for companies that have programs that are “used but cannot report” or “can partially report” on program volumetric data to fill in the blanks by providing an estimated program uptake. The data confidence factor of 0.90 is applied when an estimate is used to derive the program uptake. All uptake data is reviewed by the Textile Exchange review team and validated before accepted.

Example

Cotton Absolute Uptake Score: pCotton 5,000mt = quartile 2 = score 90 Cotton Relative Uptake Score: OC 30 * Sustainability Weight 0.90 + BCI 20% * Sustainability Weight 0.80 * Data Confidence Factor 1.0 = score 43

Wool Absolute Uptake Score: pWool 10 = quartile 3 = score 80 Wool Relative Uptake Score: RWS 100 * Sustainability Weight 1.00 * Data Confidence Factor 1.0 = score 100

Polyester Absolute Uptake Score: rPET 800 = quartile 1 = score 100 Polyester Relative Uptake Score: rPET 80 * Sustainability Weight 1.00 * Data Confidence Factor 0.90 = score 72

Nylon Absolute Uptake Score: Incalculable Nylon Relative Uptake Score: Incalculable

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3. Material-Specific Scores The material-specific score reflects the sustainability progress within a specific material (e.g. cotton) and covers management (30%), absolute uptake performance (50%) and relative uptake performance (20%) of a material.

Example

Cotton Score: Management 85 * 0.30 + Absolute Uptake 90 * 0.50 + Relative Uptake 48 *0.20 = 76

Wool Score: Management 65 * 0.30 + Absolute Uptake 80 * 0.50 + Relative Uptake 100 *0.20 = 79

Polyester Score: Management 65 * 0.30 + Absolute Uptake 100 * 0.50 + Relative Uptake 72*0.20 = 79

Nylon Score: Management 42 * 0.30 + Absolute Uptake 0 * 0.50 + Relative Uptake 0 *0.20 = 13

4. Materials Portfolio Score The Materials Portfolio Score represents the collective sustainability outcome of all the material portfolios used by the company and is computed as a sum product of Materials Score and Materials Share taking into account the Material Portfolio Scope (refer to “Materials Portfolio - In Scope”). multiplied by Portfolio Data Confidence Factor when estimated material uptake is reported.

Portfolio data confidence factor: In the same way for programs, the portfolio data confidence factor refers to the multiplier applied to normalize the different level of data completeness reported by companies to derive portfolio uptake. If a company cannot completely report its cotton uptake, it can enter an estimate. Where an estimate is reported, a portfolio data confidence factor of 0.90 is applied.

Example

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Total Material Uptake: Cotton 10,000mt + Wool 10mt + Polyester 1,000mt = 11,010mt / (1-Nylon Estimate Portfolio 15%) = 12,953mt

Materials Share: Cotton = 77% + Wool = 0.08% + Polyester 8% + Nylon 15%

Materials Portfolio Score: ((Cotton Score 77 *Cotton Share 0.77 + Polyester Score 79 * Polyester Share 0.08 + Nylon Score 26 * Nylon Share 0.15) / Portfolio Scope 0.92)* Data Confidence Factor 0.90 = 65

Note: Wool was deemed out of scope as it fell under the 10% threshold. As a result, the Portfolio Scope was 1 – 0.08 = 0.92.

5. Material Change Index Score The Material Change Index (MCI) Score is the overarching result that shows the overall performance of companies that have completed the full CFMB survey, including modules for all their priority materials. It is determined by the allocation of Strategy and Integration Score 25%, Materials Portfolio Score 65% and Circularity Score 10%.

Example

MCI Score: Strategy & Integration 78 * 0.25 + Materials Portfolio 65 *0.65 + Circularity 44 * 0.10 = 66

Materials SDG Index The Materials SDG Index shows how well companies have integrated the SDGs into their materials strategy. Mapped to the “CFMB SDG Companion Guide”, SDG-related questions make up 17% of the management scores across strategy and integration, portfolio management and circularity sections. SDG related questions are listed in the “Composition of Scores”. The Materials SDG Index score is mined from explicit and closely related management scores, then normalized to 100% and reported separately. The SDG questions in the MCI incorporate and build on the United Nations Global Compact SDG question set.

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Materials Circularity Index The Materials Circularity Index is a spotlight on a company’s result for Section III. Scores are normalized out of 100. The Material Circularity section is new to the benchmark this year and focuses on an increasingly important aspect of materials management.

Material Indices There are six material indices: Cotton, Polyester, Nylon, Manmade Cellulosics, Wool, and Down. Material Index is a spotlight on the Material Scores and reflects the sustainability progress made by the company at the individual material level. Results are normalized to a score out of 100 for each index.

Progress Tracker While company data is validated, there are no scores, or performance banding associated with progress tracker entries. The progress tracker helps companies monitor and communicate progress against their uptake targets. Progress tracking for cotton is a minimum requirement of the “2025 Sustainable Cotton Challenge”.

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Program Sustainability Weight

The following table outlines the new set of weights developed this year and is based on methodology developed by Textile Exchange. To ensure alignment, this methodology will be updated with any changes resulting from our 2020 preferred materials revision and full stakeholder consultation.

Level 1 Level 2 Level 3 Level 4 0.0 0.8 0.9 1.0 Conventional Improved Progressive Advanced Cotton Cotton Initiatives seeking to

achieve sustainability improvements

- Demonstrated concrete improvements for major

impact areas - Standards validated by

third-party assessors - Non-GMO

- Multi-dimensional concrete improvements for majority of impact

areas (incl. mitigation via use of recycled fibers)

Wool Wool Non-certified supplier declarations

Improved animal welfare & environmental

protections

Recycled fibers mitigate majority of impact areas

Down Down Non-certified supplier declarations

Improved animal welfare protection

Advanced welfare Recycled fibers mitigates majority of impact areas

MMCF Viscose Decreased risk via

forestry certification OR Improved impact based upon more efficient & less toxic production

process

Decreased risk via forestry certification AND Improved impact based upon more efficient & less toxic production

process

Recycled fibers mitigate majority of impact areas

Polyester & Nylon Polyester, Nylon Bio-based feedstocks reduce reliance on non-renewable resources,

however more information needed to

assess concrete improvements

Recycled fibers mitigate majority of impact areas

Level 1 Level 2 Level 3 Level 4 0.0 0.8 0.9 1.0 Conventional Improved Progressive Advanced Cotton Cotton CottonConnect REEL,

Responsible Brazilian Cotton, BASF e3,

Cleaner Cotton, Field to Market, ISCC, myBMP, Better Cotton Initiative

Cotton made in Africa, Fairtrade, Organic Cotton

Organic Fairtrade Cotton, Regenerative Organic

Cotton, bioRe, Recycled Cotton

Wool Wool ZQ, RWS, Organic Wool Recycled Wool Down Down IDFL, Traumpass Downpass, RDS, TDS,

Organic Down Recycled Down

MMCF Viscose Acetate

Viscose-FSC/PEFC Modal, Lyocell,

Acetate-FSC/PEFC

Lyocell-FSC/PEFC Modal-FSC/PEFC

Recycled Cellulose / Cupro

Polyester Polyester Bio-based Polyester* Recycled Polyester Nylon Nylon Bio-based Nylon* Recycled Nylon

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Reporting of Scores In 2018, a modular approach was introduced to the CFMB to provide flexibility for companies at early stages of the sustainability journey to measure and track its fiber and materials. Companies were able to select which materials they wished to benchmark. This approach was further expanded in 2019 and now covers:

• Full Survey: Benchmarking of all sections and modules. Companies that complete the Full Survey receive all scores (question scores, section scores, module scores and index scores) and are eligible for listing in the Material Change Index, Materials Circularity, and Materials SDG Index. For the complete assessment to be possible, companies are required to report on all priority materials and provide absolute or at the minimum estimated uptake on their priority materials.

• Modular: Benchmarking of elected modules. Companies that selects the Modular approach will receive question, section and module scores. Modular assessments form part of the MCI family of indices and companies completing modules are eligible for listing.

• Uptake Tracker: Benchmarking of uptake only. Companies that complete the Uptake Tracker will receive only module performance scores to the extent that is calculable with available data.

Participants of each benchmark option will receive a confidential Scorecard. The scores reported for each benchmark scope is listed below. For more information on Scorecards, please refer to “CFMB Scorecard Explained”.

Benchmark Preference Tracker Modular Full Survey Advanced Overall Results Page Company Profile ✓ ✓ ✓ Overall Results ✓ Section Scores ✓ Materials Portfolio ✓ ✓ ✓ Traffic Light Analysis + Overall Outcomes and Impacts + Overall SDGs Contribution ✓ Section/Module Page Section/Module Results Uptake only ✓ ✓ Outcomes and Impacts + SDGs Contribution ✓ Detailed Results ✓ ✓

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Appendix: CFMB Scoring Composition

Themes Elements Questions SDG S1: Strategy and Integration 25.00% 25.00% 25.00% 85.00% S-1. Corporate Strategy 4.50% S-1a. Integration 4.25% S-1a-1. Does your company have a fiber and materials sustainability strategy? 3.75% 5.10% S-1a-2. Is your company measuring its progress towards the SDGs? 0.25% 35.70% S-1a-3. Is your company mobilizing funds to close the SDG investment gap? 0.25% 5.10% S-1b. Commitments 0.25% S-1b-1. Is your company a signatory to important global sustainability commitments? 0.25% 5.10% S-2. Leadership 3.00% S-2a. Accountability 2.50% S-2a-1. Who holds overall accountability for the delivery of the company’s fiber and materials sustainability strategy?

2.25%

S-2a-2. Who holds overall accountability for delivering the SDGs? 0.25% 5.95% S-2b. Leadership Example 0.50% S-2b-1. Has your company's CEO (or equivalent) publicly displayed leadership in fiber and materials sustainability during the reporting period?

0.50%

S-3. Internal Engagement 5.00% S-3a. Capacity Building 5.00% S-3a-1. Has your company assigned responsibilities and incentivized staff to address sustainability in fiber and materials?

4.50%

S-3a-2. Are the SDGs integrated into employee programs? 0.50% 4.25% S-4. Materiality 5.00% S-4a. Risk and Opportunity Assessment 2.50% S-4a-1. Does your company assess the environmental and socioeconomic risks and opportunities associated with its use of fibers and materials?

2.20%

S-4a-2. Has your company assessed its risks and opportunities in relation to the SDGs?

0.30% 6.38%

S-4b. Stakeholder Engagement 2.50% S-4b-1. Does your company consult with key stakeholders as part of its fiber and materials risk/opportunity assessment?

2.25%

S-4b-2. Does your stakeholder engagement incorporate the SDGs? 0.25% 6.38% S-5. Customer Engagement 4.50% S-5a. Connecting Customers 4.50% S-5a-1. Does your company engage customers on the sustainability benefits associated with more sustainable fibers/materials?

4.10%

S-5a-2. Does your company engage its customers on the SDGs? 0.40% 2.55% S-6. Reporting 3.00% S-6a. Sustainability Reporting 2.00% S-6a-1. Does your company regularly report on its fiber and materials related sustainability activities and progress?

1.80%

S-6a-2. Does your company regularly report on its SDG related activities and progress?

0.20% 8.50%

S-6b. Assurance 1.00% S-6b-1. How does your company assure the quality of its publicly reported data? 1.00% S2: Portfolio Management 65.00% 65.00% 65.00% 2.50% CO-1: Risk Management 10.00% CO-1a. Feedstock Production 7.00% CO-1a-1. How does your company manage environmental and socioeconomic risks associated with cotton cultivation?

6.00%

CO-1a-2. How does your company manage environmental and socioeconomic risks associated with recycled cotton feedstock?

1.00%

CO-1b. Feedstock Processing 3.00%

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Themes Elements Questions SDG CO-1b-1. How does your company manage environmental and socioeconomic risks associated with cotton processing?

3.00%

CO-2: Investment 10.00% CO-2a. Sustainability Investment 10.00% CO-2a-1. Does your company invest in the sustainability of cotton production? 10.00% CO-3: Transparency 10.00% CO-3a. Country of Origin 5.00% CO-3a-1. Does your company know the countries of origin of its cotton? 4.00% CO-3a-2. Does your company know where its cotton fiber is produced? 1.00% CO-3b. Supply Chain Mapping 3.00% CO-3b-1. Has your company mapped its cotton supply chains? 3.00% CO-3c. Supplier Listings 2.00% CO-3c-1. Has your company published its cotton supplier list? 2.00% CO-4: Targets 10.00% CO-4a. Target Setting 10.00% CO-4a-1. Has your company set SMART targets for increasing the uptake of more sustainable cotton?

10.00% 0.75%

CO-5: Uptake 15.00% CO-5a. Verification Model 10.00% CO-5a-1. Which model does your company use to verify uptake from its cotton programs?

10.00%

CO-5b. Uptake Reporting 5.00% CO-5b-1. Can your company report on its uptake of cotton? 5.00% 0.50% CO-5c. Recycled Details 0.00% CO-5c-1. Can your company report on the pre and post-consumer breakdown of its recycled cotton?

0.00%

CO-6: Impact 10.00% CO-6a. Measurement 5.00% CO-6a-1. How is your company measuring its sustainability impact associated with cotton production?

5.00% 0.625%

CO-6b. Improvement 5.00% CO-6b-1. Can your company show improvements in its sustainability impact associated with cotton production?

5.00% 0.625%

Circularity 10.00% 10.00% 10.00% 12.50% CR-1. Circularity Strategy 2.00% CR-1a. Strategy 0.75% CR-1a-1. Does your company have a circularity strategy in place? 0.65% CR-1a-2. Has your company aligned its circularity strategy with the Sustainable Development Goals (SDGs)?

0.10% 11.875%

CR-1b. Business Integration 0.50% CR-1b-1. Has your company integrated its circularity activities into business operations?

0.50%

CR-1c. Investment 0.50% CR-1c-1. Does your company invest in circularity? 0.50% CR-1d. Reporting 0.25% CR-1d-1. Does your company regularly report on its circularity activities and progress? 0.25% CR-2. Resource Use 2.00% CR-2a. Decoupling Growth and Consumption 0.50% CR-2a-1. Does your company work on decoupling economic growth from resource use?

0.50% 0.188%

CR-2b. Waste Prevention 1.00% CR-2b-1. Does your company work on preventing and reducing pre-consumer waste? 1.00% 0.094% CR-2c. Unsold Pre-Consumer Textiles 0.50% CR-2c-1. Can your company report the volume of its unsold pre-consumer textile products?

0.25% 0.075%

CR-2c-2. Can your company identify what happens to its unsold pre-consumer textile products?

0.25% 0.019%

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Themes Elements Questions SDG CR-3. Design for Circularity 2.00% CR-3a. Design Factors 1.50% CR-3a-1. Has your company implemented design strategies for circularity? 1.50% CR-3b. Certification Schemes 0.50% CR-3b-1. Is your company using a certification scheme for recyclability or biodegradability claims?

0.50% 0.125%

CR-4. Business Models 2.50% CR-4a. Service Provision 2.50% CR-4a-1. Does your company extend the first life of its products through innovative business models?

2.50%

CR-5. Textile Collection 1.50% CR-5a. Collected Post-consumer Textiles 1.50% CR-5a-1. Does your company offer a collection scheme for post-consumer textiles? 0.50% CR-5a-2. Can your company report the volume of textiles collected through its collection scheme?

0.50% 0.125%

CR-5a-3a. Can your company identify what happens to its collected textiles? 0.50% CR-6. Recycled Content 0.00% CR-6a. Recycled Inputs 0.00% CR-6a-1a. What is the share of your overall fiber and materials portfolio is recycled? 0.00% CR-6a-2a. What share of your recycled portfolio is post-consumer? 0.00%

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