Survey Guide 2020 Final version Copyright Textile Exchange August 2020 Acknowledgements Many thanks to the distinguished organisations, companies and individuals referenced throughout the Guide for your valued contribution to the development of this guidance document. Your work equips CFMB participants with a constructive resource to assist in the completion of their annual submission, as well as along their preferred materials journey. Quick Navigation: Profile | Scope | Strategy | Balance Sheet | Generic | Cotton Wool | MMCFs | Polyester | Nylon Down | Leather | Other CFMB Guidance Note For support contact: [email protected] Textile Exchange © 2020 | Page 2 of 187 Table of Contents Purpose ...................................................................................................................................... 4 Key Terminology and Acronyms ................................................................................................ 5 Introduction ................................................................................................................................. 5 Company Profile ....................................................................................................................... 11 Benchmark Options .................................................................................................................. 23 Materials Strategy..................................................................................................................... 27 Materials Balance Sheet .......................................................................................................... 53 Generic guidance for FIBER/MATERIAL questions................................................................. 65 Materials Portfolio - Cotton Portfolio ........................................................................................ 96 Materials Portfolio - Wool Portfolio ......................................................................................... 112 Materials Portfolio - Manmade Cellulosic Fibers Portfolio ..................................................... 120 Materials Portfolio - Polyester Portfolio .................................................................................. 131 Materials Portfolio - Nylon Portfolio ........................................................................................ 139 Materials Portfolio - Down Portfolio ........................................................................................ 147 Materials Portfolio - Leather Portfolio ..................................................................................... 155 Materials Circularity ................................................................................................................ 164 Module: Portfolio - Other Fibers/Materials [non-scoring] ....................................................... 165 Submission ............................................................................................................................. 173 Quick Navigation: Profile | Scope | Strategy | Balance Sheet | Generic | Cotton Wool | MMCFs | Polyester | Nylon Down | Leather | Other CFMB Guidance Note For support contact: [email protected] Textile Exchange © 2020 | Page 3 of 187 Purpose The CFMB Survey Guide is the key document to support you in completion of the survey. For your convenience and efficient access, guidance information from this document is also embedded directly in the online survey. Guidance information is presented in the following way: − Why this is important − What the question is looking for − Examples (answers/evidence) − Definitions − Alignment with other reporting frameworks − Additional reading Suite of CFMB Guides − Survey Guide (this document) − Frequently Asked Questions (FAQ) Guide − CFMB Portal User's Guide − Fiber Uptake Calculation Guide − Fiber Conversion Methodology Guide − Sustainable Development Goals (SDG) Companion Guide − Circularity Companion Guide − Biodiversity Pilot Guide The full set of guides and further resources can be found here. Quick Navigation: Profile | Scope | Strategy | Balance Sheet | Generic | Cotton Wool | MMCFs | Polyester | Nylon Down | Leather | Other CFMB Guidance Note For support contact: [email protected] Textile Exchange © 2020 | Page 4 of 187 Key Terminology and Acronyms This section of the guidance is being developed in a separate document dedicated entirely to terminology and acronyms. Look out for our new Terminology and Acronyms Guide coming soon (here) Introduction The Corporate Fiber and Materials Benchmark Program The Corporate Fiber and Materials Benchmark (CFMB) Program is THE place to measure, track and compare your company's sustainability progress related to materials sourcing and management. The CFMB provides a robust structure to help companies to systematically measure, manage and integrate a preferred fiber and materials strategy into mainstream business operations, compare progress, and transparently communicate performance and progress to stakeholders. The CFMB offers a quantified index ranking (the Material Change Index) including a company’s position in relation to peers and the overall industry (all 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." Confidential Company Scorecards All participants receive a confidential “scorecard” comparing their own progress year-on-year and how they rank alongside their peers. Customized digital scorecards are confidential to the participant and come in three versions. − Standard Scorecard: The standard scorecard is free of charge for all participants. − Advanced Scorecard: The advanced scorecard includes all the features of the standard scorecard plus a "traffic light" gap analysis and an "impacts dashboard" that models the company’s environmental and social footprint and impact savings. This scorecard is free of charge for all Textile Exchange members, and USD 3,000 for non-members. − Premium Scorecard: The premium scorecard is a new offering and are tailored for companies. They will offer customized infographics alongside all the features of the standard and advanced scorecards. stakeholder friendly. Samples of the CFMB 2019 Scorecards can be viewed here. Please note however, that alongside the introduction of the Premium Scorecard, the 2020 edition will include advanced features and other digital improvements. The 2020 CFMB Scorecards are expected to be available to participants in January 2021. Quick Navigation: Profile | Scope | Strategy | Balance Sheet | Generic | Cotton Wool | MMCFs | Polyester | Nylon Down | Leather | Other CFMB Guidance Note For support contact: [email protected] Textile Exchange © 2020 | Page 5 of 187 Public Index and Insights Reporting Last year, the Material Change Index and family of indices (MCI) was launched in partnership with our media partner: GreenBiz. This was the first public ranking of CFMB participants. Company representation in the Index is voluntary, yet strongly encouraged as a marker of transparency and commitment to improvement. The MCI celebrates all participants stepping up to the mark on materials sourcing, and driving sector progress on important indicators of sustainability. Participants receive an MCI “badge” for use on annual reports, websites, social media etc. The accompanying Material Change Insights Report provides an annual overview of sector-level analytics, results, and trends. The 2020 Index and Insights Report are expected to be released in Q1 of 2021. Survey submission period The CFMB involves an annual survey. The 2020 survey opened on Thursday, 30 July 2020, with the submission deadline of Friday, October 16 2020. The reporting period is for the calendar year 2019 (alternatively the corresponding fiscal year, production year, or last 12 months, if the reporting cycle of your company differs from the calendar year). The most important aspect of the reporting period is that the company remains consistent from year to year. Survey coverage − Key aspects of integrating a materials strategy into business operations. − Material-specific themes including risk management, investment, transparency, targets, uptake, and impacts monitoring. Depending on your materials portfolio this will cover cotton, wool, down, leather, manmade cellulosic, polyester and nylon. There is also the option to report on up to two additional (self-selected) materials this year using a new generic question set. − Alignment with the Sustainable Development Goals (SDGs). − Your company’s approach to materials circularity. − A new (pilot) framework for reporting on biodiversity action. Textile Exchange actively strives to keep the CFMB aligned with important global frameworks, mapping the 2020 survey against the Global Reporting Initiative (GRI), Sustainable Assessment Standards Board (SASB), United Nations Global Compact (UNGC), and more. Quick Navigation: Profile | Scope | Strategy | Balance Sheet | Generic | Cotton Wool | MMCFs | Polyester | Nylon Down | Leather | Other CFMB Guidance Note For support contact: [email protected] Textile Exchange © 2020 | Page 6 of 187 How to use this Survey Guide Throughout this document, guidance has been provided to help you answer each and every question. Information has been presented in the following ways. Note for more information on question structure, etc. please refer to the CFMB Portal Users Guide. − Why this is important: