1. Scope and Application

1.1 Scope

This standard applies to any undertaking that:

• Places textile products on one or more markets in any jurisdiction;
• Is required to report under EU CSRD (Directive 2022/2464/EU) or national transposition; and
• Is subject to ESRS E5 and ESRS E1 disclosure requirements under Commission Delegated Regulation (EU) 2023/2772.

It also applies to any authorised licensee computing PRL and Cat.12 on behalf of such undertakings.

1.2 Application Boundary

RVS-STD-001 covers the end-of-life phase of the textile product lifecycle. It does not cover upstream emissions (Scope 3 Categories 1–8), use-phase emissions (Category 11), or capital goods embedded in production facilities.

1.3 Reporting Year Alignment

The mass basis is the volume of products placed on market during the twelve-month reporting period. Products manufactured but not yet placed on market are excluded.

1.4 Relationship to Other Standards

RVS-STD-001 operates alongside: GHG Protocol Corporate Standard, ISO 14064-1:2018, ESRS E5, and IPCC AR6.

2. Normative References

3. Terms and Definitions

3.1 Permanent Residual Liability (PRL)
The mass of textile products placed on market that is not recovered, recycled, or reused at end of life — computed in kilograms (kg) per product and aggregated to metric tonnes for ESRS E5-5 disclosure. A physical mass metric — not financial, not emissions. Maps to ESRS E5-5.

3.2 Scope 3 Category 12 (Cat.12)
GHG emissions, in tCO₂e, from end-of-life treatment of an undertaking's products after consumer use, including landfill, incineration, and open burning. Derived from PRL mass under this standard. Maps to ESRS E1-6.

3.3 Fibre Type
A distinct textile material classified by origin (natural, synthetic, or regenerated), physical composition, and production process. Forty-seven types recognised under this standard.

3.4 End-of-Life Pathway
The route taken by a textile product after consumer use: (a) reuse, (b) mechanical recycling, (c) chemical recycling, (d) incineration with energy recovery (IER), (e) incineration without energy recovery (IWER), (f) landfill — aerobic, (g) landfill — anaerobic, (h) open burning.

3.5 Collection Rate (CR)
Fraction of post-consumer textile waste, by mass, that enters a formal collection scheme in a given market in a given year. Jurisdiction-level statistic from national waste data or Annex B defaults.

3.6 Effective Recovery Rate (ER)
Fraction of collected textile waste, by mass, successfully recycled or reused as textile material and returned to the supply chain. Material downcycled to non-textile applications is NOT counted as recovered.

3.7 Residual Fraction (RF)
RF = 1 − (CR × ER). The fraction of a given fibre mass that is not recovered and constitutes the PRL contribution.

3.8 CircleUNA Verified Investment (CVI)
A certified instrument issued by CircleUNA LLC attesting that a capital investment is directed to a qualifying regenerative project. Satisfies ESRS E5-2 disclosure requirement. Does NOT reduce or offset PRL or Cat.12 — it is a separate column.

3.9 Degradable Organic Carbon (DOC)
Fraction of carbon that degrades under anaerobic landfill conditions. Positive for natural fibres; zero for synthetics.

3.10 GWP100
Global Warming Potential over 100 years. Values from IPCC AR6 (2021): CH₄ biogenic = 27.9; N₂O = 273; CO₂ = 1.

3.11 Biogenic Carbon
Carbon of biological origin. Biogenic CO₂ from incineration of natural fibres is EXCLUDED from Cat.12. Biogenic CH₄ from landfill decomposition is INCLUDED at GWP100 = 27.9.

3.12 Placing on Market
First transfer of title to a third party in any geographic market.

4. Textile Fibre Classification System

4.1 Classification Principles

Fibres are classified by: (a) Origin — Natural, Synthetic, or Regenerated; (b) Base material; (c) Process variant affecting end-of-life properties.

4.2 Fibre Category Table — All 49 Types

4.3 Blended Fibre Treatment

PRL and Cat.12 computed on mass-proportional basis per component fibre. Elastane at or below 5% by weight may be aggregated with the dominant fibre class. Above 5% must be treated as Type 31 separately.

5. Permanent Residual Liability (PRL) Computation

5.1 Conceptual Framework

PRL is the mass of textile material that enters a terminal waste fate — leaving the economy permanently without return to the supply chain as recycled or reused material. Analogous to a balance sheet liability: the undertaking places products on market (commercial asset); at end of life, the recovered fraction is circular; the remainder is a permanent material liability that must be quantified and disclosed.

5.2 Mass Basis

Total dry weight of textile products placed on market in the reporting year, in kilograms. Excludes packaging, hangers, tags, and non-textile accessories below 50% textile content by weight.

5.3 End-of-Life Pathway Architecture

5.4 PRL Formula

PRL_total = Σᵢ Σⱼ [ M_ij × RF_ij ]

where:
  RF_ij = 1 − ( CR_j × ER_i )
  i     = fibre type index (1 to 47)
  j     = geographic market index
  M_ij  = mass of fibre i placed on market in jurisdiction j (kg)
  CR_j  = collection rate in market j (fraction 0–1) — Annex B or primary data
  ER_i  = effective recovery rate for fibre i of collected material (fraction 0–1) — Annex A
  RF_ij = residual fraction for fibre i in market j (fraction 0–1)

5.5 Market-Weighted Collection Rate

Where market-level fibre data is unavailable at SKU level:

CR_weighted = Σⱼ ( S_j × CR_j ) / Σⱼ S_j
  S_j  = total textile volume placed on market in jurisdiction j (kg)
  CR_j = collection rate in jurisdiction j (Annex B)

5.6 Data Hierarchy

1. Primary: Brand fibre mix data + jurisdiction collection statistics — required for brands above €150M revenue
2. Secondary: Brand fibre mix + Annex B defaults — permitted first year only
3. Tertiary (default): Sector average fibre mix + Annex B defaults — requires auditor acknowledgement and two-cycle primary data transition plan

5.7 Uncertainty

Sensitivity analysis required on CR_j and ER_i for the dominant fibre type (±20% range). PRL range (low/central/high) included in auditor documentation. Only the central estimate required in the ESRS E5-5 disclosure.

5.8 PRL Reduction Pathways

The PRL cannot be reduced, neutralised, or compensated through carbon credit instruments, voluntary offset schemes, carbon neutrality mechanisms, or any other market-based environmental compensation tool. Carbon credits address CO₂e gas flows in the atmosphere. The PRL addresses the persistence of physical solid matter in the terrestrial or aquatic biosphere. These are fundamentally different physical phenomena, measured in incompatible units (tCO₂e vs. metric tonnes of physical mass).

PRL may be reduced through two operative pathways under this standard:

Pathway 1 — Modification of Future Fibre Composition. The most direct reduction route, available to all brands immediately: reducing the proportion of high-residual fibres (synthetic and non-certifiable blends) in future production and increasing the proportion of fibres with low residual fractions. The effect is visible in the PRL computation in the first reporting year following the composition change, because the mass basis is products placed on market in the current reporting period.

Pathway 2 — Certified Closed-Loop Chemical Recycling (CCR ≥ 50%). For brands that can document a verified closed-loop recycling chain, a portion of otherwise-residual synthetic mass may be reclassified as recovered. The following documentary evidence is required across three points in the chain:

• Collection rate: verified EU EPR scheme audit under Waste Framework Directive 2008/98/EC
• Sorting efficiency: GRS (Global Recycled Standard) certificate issued by Textile Exchange
• Depolymerisation yield: ISO 14025 Environmental Product Declaration from the recycling facility

A brand meeting all three requirements and achieving a minimum Certified Closed-loop Rate (CCR) of 50% may apply for a reclassification credit under this standard. Chemical recycling producing virgin-quality output is classified as 'recycling' under EU Taxonomy Regulation (EU) 2023/2486. The 50% CCR threshold is demanding; few consumer apparel brands currently have the documented infrastructure to meet it.

6. Scope 3 Category 12 (Cat.12) Computation

6.1 Relationship to PRL

Cat.12 is caused by the end-of-life treatment of the PRL mass. Same input data; different output unit. PRL = kilograms, reported in metric tonnes (physical). Cat.12 = tCO₂e (emissions). Different ESRS columns. Must not be conflated.

6.2 End-of-Life Emission Factors by Pathway

6.3 Landfill Emission Model (Natural Fibres)

IPCC 2006 First-Order Decay (FOD) model:

E_LF_i = M_LF_i × DOC_i × DOCf × F × (16/12) × GWP100_CH₄ × (1−OX) × (1−LGR) / 1000

  M_LF_i  = mass of fibre i to landfill (kg)
  DOC_i   = degradable organic carbon content of fibre i (fraction) — Annex A
  DOCf    = fraction of DOC that decomposes anaerobically = 0.5 (IPCC default)
  F       = CH₄ fraction of landfill gas by volume = 0.5 (IPCC default)
  16/12   = molar mass ratio CH₄/C
  GWP100  = 27.9 (IPCC AR6, biogenic, including climate-carbon feedbacks)
  OX      = CH₄ oxidation factor in surface layer = 0.1 (IPCC default)
  LGR     = landfill gas recovery rate (jurisdiction-specific; 0 where absent)
  /1000   = kg CO₂e → tCO₂e

NOTE: Synthetic fibres have DOC = 0. E_LF = 0 for all synthetic types.

6.4 Incineration Emission Model (Synthetic Fibres)

E_INC_i = M_INC_i × CC_i × (1 − BF_i) × (44/12) / 1000

  M_INC_i = mass of fibre i to incineration (kg)
  CC_i    = total carbon content of fibre i (fraction of dry mass) — Annex A
  BF_i    = biogenic fraction of total carbon (natural fibres ≈ 1.0; synthetic = 0)
  44/12   = molar mass ratio CO₂/C
  /1000   = kg CO₂e → tCO₂e

NOTE: No credit for energy recovered in IER pathways. Emission recognised in full.

6.5 Cat.12 Total Formula

Cat.12_total = Σᵢ Σⱼ Σₚ [ E_ijp ]
  E_ijp = emission from fibre i, market j, pathway p
  Unit: tCO₂e, GWP100 IPCC AR6

6.6 GWP100 Parameters Used

AR5 GWP100 values are NOT permitted under RVS-STD-001 v1.0.

6.7 Biogenic Carbon Treatment

• Biogenic CO₂ from incineration of natural fibres: EXCLUDED from Cat.12 (disclosed separately if material)
• Biogenic CH₄ from landfill decomposition: INCLUDED at GWP100 = 27.9
• This treatment is consistent with GHG Protocol Scope 3 Standard and ESRS E1-6 guidance

7. ESRS Disclosure Mapping

7.1 ESRS E5-5 — PRL Disclosure

Required disclosures:

• Total PRL in metric tonnes for the reporting year (ESRS E5-5 filing unit)
• Methodology: "RVS-STD-001:2026, CircleUNA LLC"
• Data tier used (primary/secondary/tertiary)
• Material assumptions and defaults applied
• Top three fibre types by PRL contribution (as % of total)

7.2 ESRS E1-6 — Cat.12 Disclosure

Required disclosures:

• Cat.12 in tCO₂e, AR6 GWP100
• Methodology: "RVS-STD-001:2026, CircleUNA LLC — derived from PRL computation"
• GWP reference: "IPCC AR6 (2021)"
• Biogenic carbon treatment note
• Cat.12 as a separate line item — not aggregated with other Scope 3 categories

7.3 ESRS E5-2 — CVI Disclosure

Where a CVI is held, disclose in a separate column:

• CVI reference number
• Project name and operator
• Geographic location and scale (hectares)
• Verified removal volume (tCO₂e)
• Methodology: "CircleUNA CVI — RVS-STD-001:2026"
• Register URL

7.4 Disclosure Column Reference

8. CircleUNA Verified Investment (CVI) Framework

8.1 Definition and Purpose

A CVI is a certification instrument enabling a fashion brand to make a credible, auditor-defensible ESRS E5-2 disclosure of a capital investment in a nature-based regenerative project. The public register entry allows independent auditor verification without relying on brand-provided documentation.

8.2 The Five Eligibility Pillars

All five must be satisfied. Failure of any single criterion results in a written assessment — no fee charged for failed assessments.

Pillar I — Independent Measurement Methodology: Project must quantify climate impact using a recognised third-party methodology: Savory Institute Land to Market EOV, Gold Standard, Verra VCS, Oxford University livestock LCA protocols, or ISO 14064-2 verified claims. Self-certified methodologies are not accepted.

Pillar II — Outcome-Gated Disbursement: Capital must be disbursed in tranches linked to verified outcome milestones. Full upfront release without conditions fails this criterion.

Pillar III — Minimum Ten-Year Land Commitment: Project operator must hold a legally binding commitment — landownership or registered land use agreement — to maintain regenerative land management practices for minimum ten years from CVI issuance.

Pillar IV — Insurance or Replacement Guarantee: Project must carry insurance against reversal risks covering at least 80% of the verified removal volume, or provide a contractual replacement guarantee from a creditworthy counterparty. Recognised registry buffer pools are acceptable equivalents.

Pillar V — Public Register Entry: Project must accept a public entry in the CircleUNA register at issuance. Full confidentiality of project details is incompatible with CVI issuance — the public register entry is the mechanism that makes the ESRS E5-2 disclosure auditor-verifiable.

8.3 CVI Certificate Contents

Each issued CVI Certificate states:

• CVI Reference Number (format: CVI-[YYYY]-[ALPHA][NNN])
• Project Name and Operator (legal entity + jurisdiction)
• Location (coordinates/region, country, hectares)
• Measurement Methodology (named, versioned)
• Verified Removal Volume (tCO₂e/reporting year, with confidence interval)
• Brand Account (reporting undertaking name)
• Reporting Year covered
• Capital Committed (optional, at brand's election)
• Insurance / buffer pool reference
• Register URL (circleuna.com/register/[CVI-ref])
• Date of Issuance
• Certification Authority: CircleUNA LLC

8.4 CVI Non-Compensability Rule

9. Assurance Documentation

The following documentation supports PRL and Cat.12 disclosures under limited or reasonable assurance:

1. Source data extract from brand product master (fibre composition, units placed on market, market split)
2. CVD certificate from CircleUNA LLC (format: CVD-[YYYY]-[#####])
3. Annex A table version used (fibre parameters)
4. Annex B collection rates applied per jurisdiction
5. Sensitivity analysis results (Tier 2/3 computations)
6. Methodology document designation: "RVS-STD-001:2026, version 1.0, CircleUNA LLC"
7. Signed methodology access confirmation from authorised licensee

10. Worked Examples

Example A — Mono-fibre, single market

Scenario: French womenswear brand, 480,000 kg organic wool, France only, reporting year 2026.

PRL computation:

RF = 1 − (0.38 × 0.31) = 1 − 0.1178 = 0.8822
PRL = 480,000 × 0.8822 = 423,456 kg

Cat.12 computation (landfill portion):
Annex B French pathway distribution: 35% anaerobic landfill, 40% IER, 20% IWR, 5% open burning.

M_LF = 423,456 × 0.35 = 148,210 kg
E_LF = 148,210 × 0.072 × 0.5 × 0.5 × (16/12) × 27.9 × (1−0.1) × (1−0) / 1000 ≈ 10.66 tCO₂e
Natural fibre incineration (IER/IWR): EF = 0 (biogenic CO₂ excluded)
Open burning (EF = 1.12 kg CO₂e/kg from Annex A):
E_OB = 21,173 × 1.12 / 1000 = 23.71 tCO₂e
Cat.12 total = 10.66 + 23.71 = 34.37 tCO₂e

ESRS output:

• E5-5 — PRL: 423.5 metric tonnes (423,456 kg certified under RVS-STD-001:2026)
• E1-6 — Cat.12: 34.37 tCO₂e

Example B — Multi-fibre brand, multi-market

Scenario: UK sportswear brand, 2,800,000 kg placed on market — 60% virgin polyester, 25% recycled polyester, 10% nylon PA6, 5% elastane. Sales: 55% UK, 30% EU, 15% US.

Market collection rates (Annex B): UK 0.33 / EU 0.35 / US 0.15

PRL (representative, virgin polyester):

RF_UK = 1 − (0.33 × 0.08) = 0.9736 → PRL_UK = 924,000 × 0.9736 = 899,606 kg
RF_EU = 1 − (0.35 × 0.09) = 0.9685 → PRL_EU = 504,000 × 0.9685 = 488,124 kg
RF_US = 1 − (0.15 × 0.05) = 0.9925 → PRL_US = 252,000 × 0.9925 = 250,110 kg

Cat.12 (synthetic fibres — incineration model): Full computation in licensed toolkit.

Example C — Full ESRS disclosure with CVI

Same UK sportswear brand, with £180,000 directed to Mackenzie Basin Merino Regenerative Station, New Zealand (CVI-2026-F001), verified at 380 tCO₂e/year removal.

Auditor verification: CVI-2026-F001 entry accessible independently at circleuna.com/register/CVI-2026-F001.

Annex A — Fibre Physical and Carbon Properties (Extract)

Full 49-type table provided in the licensed computation toolkit.

Full Annex A available to authorised licensees. Parameters updated with each standard revision.

Annex B — Jurisdiction Collection Rates (Defaults)

Primary data supersedes these defaults where available. Review scheduled annually.

Annex C — ESRS Column Reference

Annex D — Methodology Change Log

Future versions published with minimum 60-day notice to licensees. Licensees may apply the prior version for one additional reporting year with written disclosure.