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Carbon accounting software for apparel

Tier 2 wet processing is where an apparel footprint lives, and it is the tier you do not contract with. What the tool has to produce now that EmpCo applies. EmpCo puts environmental claims on garments directly in scope from 27 September 2026.

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In short

  • EmpCo puts environmental claims on garments directly in scope from 27 September 2026.
  • Tier 2 and tier 3 dominate the footprint, and wet processing is the hotspot.
  • You need the number before you need the claim. Claims made without one are the exposure.

For an apparel brand the rule with a fixed date on it is EmpCo: environmental claims on garments are directly in scope from 27 September 2026. That matters because the hangtag comes after the calculation, and most brands built the claim first. Your emissions are not in your office or your warehouse. They sit in tier 2 and tier 3 of your supply chain, and wet processing is the hotspot, which means the footprint lives with companies you do not contract with directly. The tool has to produce a defensible number from supplier data of uneven quality.

Which rule actually bites for apparel, and from when?

EmpCo is the one with a date. Environmental claims on garments are directly in scope from 27 September 2026, which reaches the part of the business that has been making claims for years: swing tags, product pages, campaign copy, the recycled content line on a care label.

The practical sequence is the opposite of how most brands have worked. You need a substantiated figure first, and the claim second, phrased to match what the figure actually supports. A claim written by a marketing team and retrofitted to a calculation is the exposure. Our EmpCo claims checklist goes through what a claim now has to carry, and it applies to our own copy as much as to yours.

Alongside EmpCo there is a second dated rule that has already started. Since 19 July 2026 large enterprises may not destroy unsold apparel, clothing accessories or footwear, under Article 25 of the Ecodesign for Sustainable Products Regulation. Micro and small enterprises are excluded and medium-sized brands come into scope on 19 July 2030. The same regulation requires the businesses it covers to publish annually, on their own website, how many unsold products they discarded, by weight and by type, why, and where those products went. Behind that, mandatory extended producer responsibility for textiles arrives through national law: Member States must transpose the revised Waste Framework Directive by 17 June 2027 and have schemes running by 17 April 2028.

The EU strategy for sustainable and circular textiles is worth naming only to set it aside. It is a Commission policy document from 2022. It sets direction and it produced the rules above, but it does not itself require anything of your business.

Alongside that, the steady commercial pressure is retailers and wholesale customers collecting value chain data for their own reporting. If you sell private label, that is likely the request you have already received.

Where do apparel emissions actually sit?

Overwhelmingly upstream, and not at the tier you talk to.

Tier 2 and tier 3 dominate. Fabric mills, dyehouses and raw material production carry most of the footprint. Your cut-and-sew supplier, the one you have a contract and a relationship with, is tier 1 and is a small share of the total.

Wet processing is the hotspot. Dyeing and finishing are energy intensive, and the fuel used to raise process heat at a mill is frequently the single biggest line in a garment's footprint.

Your own operations are noise. Offices, stores, warehousing and staff travel are real and they are small. Measuring them precisely while estimating tier 2 crudely is a common and expensive misallocation of effort.

The structural problem follows directly: the emissions are concentrated in a tier you do not buy from, cannot audit, and often cannot name. Getting from a supplier list to a mill list is the actual project.

What data can you realistically get?

Four sources, in ascending order of difficulty. Be honest about where you are on this ladder, because it determines what claims you can support.

SourceWhat it gives youDifficulty
Production volumes by styleUnits and weights, the denominator for everythingAlready in your systems
Material compositionFibre mix per style, the driver of material emissionsIn your tech packs, needs structuring
Supplier list by tierWho actually makes what, tier 1 through tier 3Tier 1 easy, tier 2 hard, tier 3 usually incomplete
Mill energy dataActual fuel and electricity at wet processingHardest, and where the real accuracy is

Most brands can complete the first two rows in weeks and spend two years on the last two. That is normal. What matters is that you start with generic factors, know that you have started with generic factors, and replace them with mill-specific data where the volume justifies the effort.

What must the tool be able to do for a brand?

Five capabilities, tested against apparel specifically rather than in a generic demo.

A footprint that can be built from spend and volume first. You will not have mill data on day one and you still need a number.

A way to overwrite generic factors with supplier-specific data. This is the mechanism by which an apparel footprint improves. Without it you are frozen at the estimate.

Year-on-year comparability through a changing supplier base. Apparel supply chains move constantly. If a factor library update and a sourcing change land in the same year, you need to be able to say which caused the movement.

Exports into customer templates. Retail buyers send their own spreadsheets. One dataset, many formats.

A traceable route from figure to source. If you make a public claim, the substantiation has to be retrievable, not reconstructed from memory a year later.

What does Hedgehog do for apparel brands, and where does it stop?

The platform guides GHG Protocol setup, data collection planning, inventory building and reporting, with an AI assistant for setup and human GHG experts reachable in-app. It holds over 20,000 spend-based and activity-based emission factors and lets you add organisation-specific or supplier-specific CO2 data, which is exactly the mechanism for bringing mill data in as you collect it. Multi-entity management covers brands run as several companies or markets. A free account needs no sales call, and Pro starts from EUR 1,200 a year.

Two limits stated plainly, because a page about substantiated claims should be able to substantiate its own.

Product footprints are a service, not a platform feature. If you need a per-garment figure, an LCA or a PCF for a specific style, that is project work with a defined functional unit and, usually, a reviewer. At Hedgehog it is delivered through LCA consulting and carbon footprint consulting. The platform produces the organisational footprint. Since most apparel claims are made about a product rather than about the company, this distinction decides which of the two you actually need, and plenty of brands need both.

Getting the data in is the slow part. On G2 in August 2026 a Small-Business customer wrote that the platform works perfectly once data is loaded, and that the loading itself is the challenge. In apparel, where tier 2 data arrives by email in inconsistent units from mills in several countries, that is the honest shape of the first year. Any vendor promising a complete tier 3 picture quickly has not tried to collect one.

Where should a brand start?

Audit your existing claims before you audit your supply chain. List every environmental statement currently live on tags, packaging and product pages, and mark each one with the evidence you hold today. That list is your priority order, and it is usually shorter and more alarming than teams expect.

Then build the organisational footprint from what you already have, production volumes, material composition and spend, and use it to find out which product families carry the most impact. That tells you which mills are worth the effort of a data request, which is how a tier 2 programme gets scoped without trying to survey everyone at once.

If you want to see a first number before committing to anything, start a free account. If the immediate pressure is a customer questionnaire about value chain emissions, scope 3 consulting is the faster route.

Sources: the Hedgehog platform page, read 27 August 2026, and customer reviews on our G2 profile, read the same day. The EmpCo date and the apparel emissions profile come from the Hedgehog industry fact base, verified 27 August 2026. The unsold goods ban is Article 25 and Annex VII of Regulation (EU) 2024/1781, the website disclosure is Article 24 of the same regulation, and the textile EPR dates are Directive (EU) 2025/1892, all read 28 August 2026. The EU strategy for sustainable and circular textiles is COM(2022) 141 final, a Commission Communication, which is why this page names it only to set it aside.

Facts on this page were last verified on 2026-08-28.

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This article is written by:
Joost
Joost
Co-Founder
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