E P&L on the Danish Apparel Consumption

This project consisted of an industrial E P&L for the Danish apparel consumption conducted across three levels: industry, company/brand and product. 

The client

Danish Environmental Protection Agency (EPA) – Denmark

Our role

The Danish EPA initiated the project, which was conducted by three consulting companies NIRAS, Trucost and 2.-0 LCA consultants working in a partnership, with 2.-0 focusing on the data analysis. The project started the 1st of February 2014. Project completed October 2014.

An E P&L on three levels

The E P&L accounting model has only been conducted for companies so far, and the companies that have applied the model have usually been large and resourceful. A key question of this project was “How can small and medium sized companies as well as other stakeholders take advantage of this new methodology of quantifying and valuing natural capital throughout the value chain?

An E P&L conducted at the country consumption level could benefit a wider group of stakeholders, including trade associations, government bodies and the companies in the industry. More specifically, the E P&L for Danish apparels gives an overview and a complete picture of the environmental impacts related to suppliers throughout the value chain. The E P&L at this level also illustrates the relationship between what is emitted domestically and internationally. In addition, the E P&L provides information on how the Danish apparel industry works compared to other countries. On a company level, the E P&L contributes to understanding the environmental profile of different industries in the apparel supply chain, and provide useful insight to the companies on where the risks and opportunities are in the value chain. Finally on a product level the E P&L can provide a more precise product profile and illustrate the impact of substituting conventional materials with more sustainable alternatives.

The objective of this project was therefore to conduct an E P&L analysis across three levels:

1. Industry level (relevant for trade associations and government bodies)
2. Company/brand level (relevant for trade associations and companies)
3. Product level (relevant for trade associations and companies)

The results from the project can be found in the report: Danish apparel sector natural capital account.

Danish Apparel
Figure – Impact intensity for all countries of import (all tiers)