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Rehman Textile Mills (Pvt) Ltd — GHG Inventory Report

Prepared with

ISO 14064-1:2018 · GHG Protocol Corporate Standard

Greenhouse Gas
Inventory Report

Rehman Textile Mills (Pvt) Ltd · Unit 2 — Khurrianwala

Reporting Period

2025-01-01 — 2025-12-31

Location

Faisalabad, PK

Report ID

CRP-SAMPLE-THEME

Boundary

Single facility

2,973.0

tCO2e · operational (S1+S2)

Operational Emissions

5,333.0

tCO2e · total inventory

Total GHG Inventory

1.61

kgCO2e / kg

Operational Carbon Intensity

Emissions by scope

Scope 1 · 32.8% Scope 2 · 23.0% Scope 3 · 44.3%

ISO 14064-1:2018 GHG Protocol IPCC AR6 CSRD disclosure support SBTi 1.5°C pathway (modelled)

Prepared by CarbonReport Pro. This report is prepared as an ISO 14064-1:2018 / GHG Protocol Corporate Standard-aligned greenhouse gas inventory. CarbonReport Pro internal verification levels indicate data confidence and evidence-review status. They do not replace independent third-party assurance under ISO 14064-3 unless an accredited verifier is engaged.
Confidential — prepared for Rehman Textile Mills (Pvt) Ltd. Generated 2026-09-21.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

· Report Contents

What this report contains

A complete organisation-level greenhouse gas inventory prepared on an ISO 14064-1 / GHG Protocol basis, with methodology, results, benchmarking, decarbonisation planning, data-quality assessment and a buyer-ready disclosure summary.

01Executive Summary— headline results, buyer readiness, priorities

02About This Report & Statement of Conformance— scope, standards, responsibilities

03Organisational Profile— facility, processes, products, certifications

04Reporting Boundary & Methodology— boundaries, base year, factors, GWP

05Scope 1 — Direct Emissions— fuel combustion by source

06Scope 2 — Purchased Electricity— location- & market-based

07Scope 3 — Value Chain— 15-category relevance assessment

08Total Inventory & Emissions Intensity— OCI, PCF, scope mix

09Performance & Benchmarking— industry comparison, scoring

10Water, Chemicals & Waste— textile environmental indicators

11Regulatory Landscape & Carbon-Cost Sensitivity— CBAM/CSRD, forward-looking scenarios

12Decarbonisation Roadmap— prioritised actions & abatement

13Science-Based Target Pathway— SBTi 1.5°C trajectory

14Data Quality & Uncertainty— ISO 14064-1 assessment

15Verification & Assurance Status— confidence levels & statement

16Buyer Disclosure Summary— one-page supplier sheet

17Energy Profile & Efficiency— energy mix, renewable share, intensity

18Limitations, Exclusions & Recalculation— inclusions, de minimis, assumptions

19Evidence Register & Data Provenance— supporting documents & status

20Assurance Roadmap— path to L4 & independent assurance

A–CAppendices— factor register, glossary, worked calculation examples

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

01 · Executive Summary

Operational footprint & buyer readiness

This greenhouse gas inventory reports Rehman Textile Mills (Pvt) Ltd's emissions for 2025-01-01 — 2025-12-31, prepared on an ISO 14064-1 / GHG Protocol basis for buyer disclosure (eu/uk) and decarbonisation planning.

Operational emissions (Scope 1 direct combustion plus Scope 2 purchased electricity) total 2,973.0 tCO2e for the period. Including reported Scope 3 value-chain emissions, the total GHG inventory is 5,333.0 tCO2e, of which Scope 3 represents 44%.

Operational Carbon Intensity (OCI) is 1.61 kgCO2e/kg, classified as Good performer (top quartile) against wet-process textile benchmarks (lower intensity is better; the wet-process average is 3.4 kgCO2e/kg). Versus the 2023 base year, total emissions have fallen 47.4%.

Data is reported at confidence Level 3 — Evidence-Matched (Automated). Uploaded documents matched against reported figures by the platform (automated OCR cross-check). Not a third-party verification. These are platform data-confidence levels and do not constitute third-party assurance unless an accredited verifier is engaged.

The highest-return next steps are summarised below and detailed in the Decarbonisation Roadmap (§12).

Buyer Summary — At a Glance

Scope 1 — Direct1,747.5 t

Scope 2 — Electricity1,225.5 t

Scope 3 — Value chain2,360.0 t

Operational (S1+S2)2,973.0 t

Total GHG inventory5,333.0 t

OCI1.61 kgCO2e/kg

Performance score65/100 · Strong

Data confidenceL3 · Evidence-Matched (Automated)

Buyer readinessStrong (81)

BoundarySingle facility

Top priority actions

Action	Category	Est. abatement	Payback
Rooftop Solar PV	Energy	424.7 tCO2e/yr	4.5 yrs
Steam & Boiler Optimisation	Fuel Efficiency	349.5 tCO2e/yr	3 yrs
LED Lighting + Motor VFDs	Efficiency	240.6 tCO2e/yr	2.2 yrs

Key signals

Hypothetical CBAM-style cost

€193,244

/yr — forward-looking only; textiles not in CBAM Phase 1

OCI vs global average

-1.79

kgCO2e/kg vs 3.4 wet-process average

Modelled savings potential

€168,629

/yr from the priority actions

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

02 · About This Report

Scope, standards & statement of conformance

Report Particulars

Reporting organisationRehman Textile Mills (Pvt) Ltd

Facility / siteUnit 2 — Khurrianwala

Reporting period2025-01-01 — 2025-12-31

Base year2023

Intended useBuyer disclosure (EU/UK)

Report IDCRP-SAMPLE-THEME

Date issued2026-09-21

Contactsustainability@rehmantextile.pk

Standards & Frameworks Applied

Quantification standardISO 14064-1:2018

Accounting standardGHG Protocol Corporate

Global warming potentialsIPCC AR6 (100-yr)

Combustion factorsIPCC AR6 / DEFRA 2024

Grid factorIEA / national (PK)

Materials (Scope 3)Ecoinvent 3.9

Target frameworkSBTi 1.5°C pathway

Statement of conformance

This greenhouse gas inventory has been prepared in accordance with the principles of ISO 14064-1:2018 (relevance, completeness, consistency, accuracy and transparency) and the GHG Protocol Corporate Accounting and Reporting Standard. Emissions are quantified from activity data supplied by Rehman Textile Mills (Pvt) Ltd multiplied by published reference emission factors.

Responsibilities. The reporting organisation is responsible for the completeness and accuracy of the activity data and supporting evidence. CarbonReport Pro is responsible for applying the methodology and emission factors and for the data-confidence review described in §15. This document is a self-prepared inventory at data-confidence Level 3; it is not an independent assurance statement under ISO 14064-3 unless an accredited verifier is separately engaged.

Prepared by — CarbonReport Pro

Approved by — Rehman Textile Mills (Pvt) Ltd

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

03 · Organisational Profile

The reporting facility

Rehman Textile Mills (Pvt) Ltd is a Textile Manufacturing operation located in Faisalabad, PK. This inventory covers the operations and processes described below for the stated reporting period.

Facility Overview

Industry typeTextile Manufacturing

Main productKnit garments

Annual production1,850,000 kg

Main export marketEU

Reporting boundarySingle facility

Control approachOperational control

Process Scope & Certifications

Process typesDyeing, Washing, Finishing

Certifications (declared)OEKO-TEX, GOTS, ISO 14001

Certification evidenceSelf-declared — not verified

Effluent treatment (ETP)Yes

Contact emailsustainability@rehmantextile.pk

Contact phone+92 300 1234567

Why this matters to buyers. EU/UK brands increasingly request supplier-level emissions data to populate their own CSRD Scope 3 inventories. A clear organisational profile — process scope, certifications, production volume and control approach — lets a buyer place these emissions in context and compare suppliers on a like-for-like intensity basis.

Production basis. All intensity metrics in this report are normalised to 1,850,000 kg of production for the period. Where production output is not provided, intensity metrics are reported as “not computable” rather than estimated.

Certifications are self-declared. OEKO-TEX, GOTS, ISO 14001 were stated by the facility, but no certificate documents were uploaded for this report. They are shown for context only and are not verified by CarbonReport Pro — buyers should request the underlying certificates directly.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

04 · Reporting Boundary & Methodology

Basis of preparation

The inventory is built from facility activity data and published reference emission factors. Boundaries and consolidation follow the GHG Protocol; quantification follows ISO 14064-1.

Organisational boundary

This inventory is consolidated on a Operational control basis covering Single facility. Emission sources within this boundary are included in full for the reporting period.

Operational boundary

Scope 1 (direct combustion), Scope 2 (purchased electricity, location-based) and, where reported, Scope 3 (value-chain) are included. The operational scope reflects the facility processes: Dyeing, Washing, Finishing.

Base year & recalculation

Base year is 2023 (5,650.0 tCO2e). Operational emissions have fallen 47.4% versus the base year (2,973.0 tCO2e this period). A structural-change recalculation policy applies if the boundary, methodology or emission factors change materially, or to correct a material error (greater than 5% of total emissions).

⚠ Large year-over-year change flagged. A 47.4% change in a single year is unusual without a structural change (acquisition/divestment), a major renewable shift, a production-volume change, or a data correction. Documenting the reason strengthens buyer and auditor confidence in the trend.

Emission Factors Applied

Diesel2.68 kgCO2e/L

Natural gas1.90 kgCO2e/m³

LPG3.00 kgCO2e/kg

Grid electricity (PK)0.475 kgCO2e/kWh

Sea freight (as applied)0.01600 /t-km

Air freight (as applied)0.60 /t-km

Road freight (as applied)0.120 /t-km

Cotton (Scope 3 material, as applied)1.80 kgCO2e/kg

Polyester/synthetic (Scope 3 material, as applied)3.10 kgCO2e/kg

GWP basisIPCC AR6, 100-yr

Quantification approach

Step	Method
Activity data collection	Utility bills, fuel invoices, meter readings and production records supplied by the facility (see data-quality assessment, §14).
Emission factors	Published reference factors (IPCC AR6, DEFRA 2024, IEA national grid, Ecoinvent 3.9). No facility-specific factors unless provided.
Calculation	Emissions = activity data × emission factor, summed by scope. Scope 2 reported both location-based and market-based; on-site solar treated as zero-emission own generation (not a deduction). Each Scope 3 line shows its own factor and source.
Intensity	OCI = (Scope 1 + Scope 2) ÷ production output. PCF (cradle-to-gate) adds upstream materials where reported.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

05 · Scope 1 — Direct Emissions

On-site fuel combustion

Scope 1 covers direct greenhouse gas emissions from sources owned or controlled by the facility — principally fuel combustion in boilers, generators and process heat.

Scope 1 emissions by source
Source	Activity	Factor	kgCO2e	% of S1
Stationary/mobile — Diesel	36,000 L	2.68	96,480	6%
Stationary — Natural gas	850,000 m³	1.90	1,615,000	92%
Stationary — LPG	12,000 kg	3.00	36,000	2%
Scope 1 Total			1,747,480	100%

Scope 1 total

1,747.5

tCO2e direct combustion

Share of operational

59%

of Scope 1 + 2

S1 intensity

0.94

kgCO2e / kg

Scope 1 by fuel

Reduction levers for Scope 1. Thermal energy is usually the largest Scope 1 driver in textile processing. Boiler tune-ups, steam-trap surveys, condensate recovery and low-liquor-ratio dyeing typically cut Scope 1 by 15–30% with short paybacks — quantified in the Decarbonisation Roadmap (§12).

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

06 · Scope 2 — Purchased Electricity

Location-based & market-based

Scope 2 covers indirect emissions from purchased grid electricity. Both GHG Protocol Scope 2 methods are reported — location-based (national grid average) and market-based (contractual instruments). On-site solar is treated as zero-emission own generation, never as a deduction from reported emissions.

Location-based method
Source	Activity	Factor	kgCO2e
Grid electricity purchased	2,580,000 kWh	0.475	1,225,500
On-site solar (self-consumed)	400,000 kWh	0.000	0
Location-based Scope 2			1,225,500

Market-based method
Source	Activity	Factor	kgCO2e
Grid electricity (residual)	2,580,000 kWh	0.475	1,225,500
Contracted renewables (REC/PPA)	none	—	—
Market-based Scope 2			1,225,500

Electricity Profile

Total electricity consumed2,980,000 kWh

— grid purchased2,580,000 kWh

— on-site solar400,000 kWh

Renewable share13.4%

Grid factor (PK)0.475 kgCO2e/kWh · IEA / national (PK)

S2 share of operational41%

Method note. No contractual renewable instruments (RECs, PPAs or green tariffs) were provided, so the market-based figure equals the location-based figure. On-site solar reduces the volume of grid electricity purchased, so it is already reflected in the grid figure above — it is not double-counted as a separate deduction.

On-site solar — memo. Self-generated solar (400,000 kWh) avoids ≈ 190,000 kgCO2e versus drawing the same electricity from the PK grid. This is an informational avoided-emissions figure and is not subtracted from reported Scope 2.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

07 · Scope 3 — Value Chain

15-category relevance assessment

Per the GHG Protocol Scope 3 Standard, all 15 categories are screened for relevance. Reported categories are quantified below; others are marked relevant (to estimate next cycle) or not relevant to this facility.

GHG Protocol Scope 3 category screening
#	Category	Stream	Status
1	Purchased goods & services	Upstream	Reported & quantified
2	Capital goods	Upstream	Relevant — not yet quantified
3	Fuel- & energy-related activities	Upstream	Relevant — not yet quantified
4	Upstream transportation & distribution	Upstream	Reported & quantified
5	Waste generated in operations	Upstream	Relevant — not yet quantified
6	Business travel	Upstream	Relevant — not yet quantified
7	Employee commuting	Upstream	Relevant — not yet quantified
8	Upstream leased assets	Upstream	Relevant — not yet quantified
9	Downstream transportation & distribution	Downstream	Reported & quantified
10	Processing of sold products	Downstream	Screened — not material
11	Use of sold products	Downstream	Screened — not material
12	End-of-life treatment of sold products	Downstream	Screened — not material
13	Downstream leased assets	Downstream	Screened — not material
14	Franchises	Downstream	Screened — not material
15	Investments	Downstream	Screened — not material

Reported Scope 3 emissions — activity × factor (full traceability)
Cat	Activity / source	Quantity	Factor	Factor source	kgCO2e	Data
1	Cotton fibre (purchased goods)	1,100,000 kg	1.8	Ecoinvent 3.9 / Higg MSI	1,980,000	Secondary
4	Upstream road transport	2,500,000 t·km	0.120	DEFRA 2024	300,000	Secondary
9	Sea export logistics (container)	5,000,000 t·km	0.016	DEFRA 2024/2025 container-ship average	80,000	Secondary
Scope 3 Total					2,360,000

Largest Scope 3 categories

Top 3 reported categories by emissions. Scope 3 is where most textile footprints concentrate, so this is usually where buyer engagement and material substitution deliver the largest reductions.

Every line ties out. Emissions = quantity × factor for each category; the factor and its published source are shown on each line above, so the factor displayed is exactly the factor used in the calculation.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

08 · Total Inventory & Emissions Intensity

Headline results

Operational and total figures are reported separately and never conflated. Intensity is normalised to production output.

5,333.0

tCO2e

Emissions by scope (share of total)

Scope 1 · 32.8% Scope 2 · 23.0% Scope 3 · 44.3%

Scope 1 — Direct combustion	1,747,480 kg	1,747.5 t
Scope 2 — Purchased electricity	1,225,500 kg	1,225.5 t
Scope 3 — Value chain	2,360,000 kg	2,360.0 t
Operational (S1+S2)	2,972,980 kg	2,973.0 t
Total GHG inventory	5,332,980 kg	5,333.0 t

Operational Carbon Intensity (OCI)

1.61

kgCO2e/kg — (S1+S2) ÷ 1,850,000 kg

Product Carbon Footprint (cradle-to-gate)

2.68

kgCO2e/kg — facility-level estimate: (S1 + S2 + upstream Cat 1 materials) ÷ production. This is a facility average, not a product-specific ISO 14067 PCF.

Change vs 2023

−47.4%

absolute change in total emissions

Operational vs total. Operational emissions (Scope 1 + 2) are what the facility directly controls and what energy actions improve. The total GHG inventory adds value-chain (Scope 3) emissions, which here represent the majority of the footprint and are addressed through material choice and supplier engagement. The two figures are never combined into a single “grand total intensity”.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

09 · Performance & Benchmarking

How this facility compares

Operational Carbon Intensity is the metric EU/UK buyers most often use to compare suppliers. Benchmarks are drawn from Textile Exchange 2024, Higg FEM v3 and the SBTi apparel pathway.

This facility — OCI

1.61 kgCO2e/kg

Good performer (top quartile)

1.5 World-class2.4 Good3.4 Average4.5 Regional6.5+ High

Benchmarked against Wet processing (dyeing, washing, printing, finishing) peers. Wet processing (dyeing, finishing, washing) is far more energy- and water-intensive than dry processing, so this facility is compared within its own process category rather than a blended textile average.

Carbon Performance Score — 65/100 · Strong

This rates how clean the operation actually is. It is a different measure from the Buyer Readiness score (how complete and verifiable the report is) — the two are summarised side by side below and should not be conflated.

Carbon Intensity Performance — OCI 1.61 kgCO2e/unit vs tiered textile benchmarks28/35

Data Quality & Verification — Verification Level 3 · 2/5 evidence categories19.2/25

Decarbonisation Action — Renewables 13.4% of electricity6/20

Reporting Maturity — S3 reported · production-unit normalised · YoY −47.4% vs 202312/20

Carbon Performance Score

65/100

Strong. How clean the operation is — emissions intensity, data quality, decarbonisation action, reporting maturity. Does not measure evidence completeness.

Buyer Readiness Score

81/100

Strong. How ready this report is for EU procurement — verification level, evidence and completeness. A clean factory can still need more evidence to be buyer-ready.

What this means for buyers. A lower OCI and a higher data-quality score reduce a supplier's exposure to future carbon-cost mechanisms and to internal shadow carbon prices some EU brands already apply when scoring suppliers. Moving OCI toward the 1.5 “Good performer” band strengthens this facility's commercial position.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

10 · Water, Chemicals & Waste

Textile environmental indicators

Beyond greenhouse gases, EU buyers and ESG questionnaires assess water, chemical and waste performance — particularly for wet processes (dyeing, washing, finishing).

Water consumption

265,000

m³ for the period

Water intensity

143

L / kg (= 0.143 m³/kg)

Effluent treatment

Yes

on-site ETP status

Indicator	Value	Notes
Process water	265,000 m³	Total intake for the period
Chemical consumption	4,200 kg	Dyes, auxiliaries & process chemicals
Sludge / solid waste	9,800 kg	ETP sludge & process waste
Effluent treatment plant	Yes	Compliance-relevant for ZDHC / buyer programs

Linkage to carbon. Low-liquor-ratio dyeing and heat/water recovery reduce both water use and the thermal energy behind Scope 1 — so water efficiency and carbon reduction reinforce each other.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

11 · Regulatory Landscape & Carbon-Cost Sensitivity

What applies today, and what to prepare for

A clear-eyed view of the EU carbon rules that affect textile suppliers — and a forward-looking sensitivity, not a current liability.

CSRD — the real pressure today

The EU Corporate Sustainability Reporting Directive requires large EU brands to report value-chain (Scope 3) emissions. Their obligation becomes your data request: buyers increasingly ask suppliers for facility-level emissions to populate their disclosures. A buyer-ready inventory like this is the deliverable that answers it.

CBAM — not a textile obligation

CBAM Phase 1 (2023–2025, reporting only) covers cement, iron & steel, aluminium, fertilisers, electricity and hydrogen. Textiles are not included, and there is no confirmed legislation extending CBAM to textile goods. The figures opposite are therefore forward-looking sensitivities, useful for planning and buyer shadow-pricing — not a current charge.

Not a current liability. Textiles are not currently included in CBAM Phase 1 (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen). These are forward-looking sensitivity estimates, not a current regulatory liability.

Forward-looking carbon-cost scenarios (illustrative)

Scenario	Price	Annual cost
EU ETS reference (today)	€65/t	€193,244
IEA 2030 pathway	€100/t	€297,298
High-ambition	€150/t	€445,947
Applied to operational emissions (2,973.0 tCO2e). Illustrative only.

EU ETS reference price

€65

per tCO2e (illustrative)

Hypothetical CBAM-style cost

€193,244

/yr — forward-looking only

Sensitivity level

High

scenario rating, 2026–28 review

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

12 · Decarbonisation Roadmap

Prioritised reduction actions

Actions are modelled from reported energy and production data and ranked by abatement potential. Cost and payback are planning estimates for prioritisation, not quotations.

#	Action	Category	Abatement	% of total	Payback	Priority
1	Rooftop Solar PV 30% electricity coverage via on-site solar; LCOE €0.04–0.06/kWh for South Asia installations.	Energy	424.7 t	14.3%	4.5 yrs	High
2	Steam & Boiler Optimisation Steam trap survey, insulation, condensate recovery, and burner tune-up.	Fuel Efficiency	349.5 t	11.8%	3 yrs	Medium
3	LED Lighting + Motor VFDs LED retrofit + VFDs on compressors and pumps. Fastest payback in the portfolio.	Efficiency	240.6 t	8.1%	2.2 yrs	High
4	Renewable Energy Tariff / PPA Market-based Scope 2 — green tariff or PPA covering ~40% of remaining grid electricity.	Energy Sourcing	224.1 t	7.5%	—	Medium
5	Low-Liquor Ratio Dyeing LLR reduces water consumption 30–50% and cuts thermal energy by 20%. ZDHC aligned.	Process	188.8 t	6.4%	5.5 yrs	Medium
Total modelled abatement			1,427.7 t	48%

Marginal abatement cost curve

Each bar is one measure. Width is the annual abatement it delivers; height is its net cost per tonne abated over the asset life. Bars below the gold line have a negative net cost — they pay for themselves through avoided energy spend and should be sequenced first regardless of carbon considerations.

Cost per tonne is a planning estimate derived from modelled capex, assumed asset life and the reference energy tariff. It is not a quotation and should be re-tested against supplier pricing before capital commitment.

Trajectory. The actions above deliver an estimated 1,427.7 tCO2e/yr (48% of operational emissions). An SBTi 1.5°C-aligned near-term target implies a 42% absolute reduction by 2030 (to ≈3,277.0 tCO2e) — this roadmap is the first step toward that pathway.

First 90 days. Lock the baseline and assign owners (energy, production, evidence); run a boiler/steam audit and a lighting+motor (LED/VFD) survey; and open supplier requests for the largest Scope 3 inputs. Re-run the report quarterly to show buyers movement in intensity and verification level.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

13 · Science-Based Target Pathway

SBTi 1.5°C trajectory

A science-based target gives buyers confidence that reductions are aligned with the Paris Agreement. The pathway below applies the SBTi near-term ambition to the operational footprint reported in this inventory.

Base year

2023

5,650.0 tCO2e baseline

Near-term target (2030)

3,277.0

tCO2e — 42% absolute reduction

Annual reduction required

339.0

tCO2e per year to stay on pathway

Milestone	Target emissions	Basis
Base year (2023)	5,650.0 tCO2e	Disclosed baseline — same base year used in §04/§05
Near-term (2030)	3,277.0 tCO2e	SBTi 1.5°C: 42% absolute reduction
Long-term (2050)	565.0 tCO2e	Net-zero ambition: ~90% reduction + residual offsets

SBTi Corporate Near-Term Target (1.5°C pathway): 42% absolute reduction by 2030. This pathway is derived from the same disclosed base year and baseline emissions used in §04/§05 of this report — the base year is never restated differently between sections.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

13B · Emissions Forecast & Trajectory Outlook

Projection 2025–2030

Modelled from this facility's own reduction actions (§12), phased by their respective payback periods, and compared against the SBTi 1.5°C pathway. This is a planning projection, not a commitment or a guarantee of future performance.

Current 2025

2,973.0

tCO2e reported this period

Projected 2030

1,545.3

tCO2e — −48.0% vs 2025

SBTi target 2030

3,277.0

tCO2e — 42% vs 2023 baseline

Residual gap

0.0

tCO2e — roadmap covers 100% of the required cut

Roadmap closes the 2030 gap. On the modelled schedule this facility reaches 1,545.3 tCO2e by 2030, 1,731.7 tCO2e below the near-term target — provided each measure is commissioned on schedule and delivers its modelled abatement.

Modelled implementation schedule

Action	Category	Commissioned	Abatement	Payback
LED Lighting + Motor VFDs	Efficiency	2026	240.6 t	2.2 yrs
Steam & Boiler Optimisation	Fuel Efficiency	2027	349.5 t	3 yrs
Renewable Energy Tariff / PPA	Energy Sourcing	2027	224.1 t	—
Rooftop Solar PV	Energy	2028	424.7 t	4.5 yrs
Low-Liquor Ratio Dyeing	Process	2028	188.8 t	5.5 yrs
Total modelled abatement			1,427.7 t

Year-by-year projection (tCO2e)

Year	No action	With roadmap	SBTi required	Cumulative abated	vs pathway
2025	2,973.0	2,973.0	4,972.0	0.0	-1999.0
2026	2,973.0	2,732.3	4,633.0	240.6	-1900.7
2027	2,973.0	2,158.8	4,294.0	814.2	-2135.3
2028	2,973.0	1,545.3	3,955.0	1,427.7	-2409.7
2029	2,973.0	1,545.3	3,616.0	1,427.7	-2070.7
2030	2,973.0	1,545.3	3,277.0	1,427.7	-1731.7

Basis and limitations. Business-as-usual is held flat at the 2025 reported position — no production-growth assumption is applied, because assuming growth would overstate the apparent benefit of the roadmap. Each action is scheduled from its modelled payback period and assumed to deliver its full annual abatement from the year it is commissioned; no ramp-up or performance-degradation curve is applied. Abatement volumes are engineering estimates from reported energy and production data, not measured post-implementation results. The SBTi pathway is straight-line interpolation from the declared 2023 baseline under the Absolute Contraction Method. Actual outcomes depend on capital availability, grid decarbonisation, production volume, tariff movements and commissioning delays. Nothing on this page constitutes verification or assurance under ISO 14064-3; the projection should be re-based each reporting cycle against measured results.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

14 · Data Quality & Uncertainty

ISO 14064-1 data-quality assessment

ISO 14064-1 requires a transparent assessment of data quality and uncertainty. Ratings below reflect the data source declared for each major activity stream and the evidence-review level.

Data-quality matrix
Activity stream	Declared data source	Quality	Uncertainty
Scope 1 — Fuel combustion	Actual bill / invoice	High	Low — billed/metered data
Scope 2 — Electricity	Actual bill / invoice	High	Low — billed/metered data
Production output	Meter reading	High	Low — billed/metered data
Emission factors	Published reference (IPCC/DEFRA/IEA)	High	Standard published uncertainty
Scope 3 (if reported)	Activity-based estimates	Indicative	Secondary data; higher uncertainty

Overall data confidence. This inventory is reported at Level 3 — Evidence-Matched (Automated). Uploaded documents matched against reported figures by the platform (automated OCR cross-check). Not a third-party verification.

Improving accuracy. Replacing estimates with metered/billed data and uploading the supporting evidence raises the data-quality rating and the verification level — both of which strengthen buyer acceptance.

Uncertainty note. Scope 1 and Scope 2 emissions calculated from billed/metered activity data and published factors typically carry low quantification uncertainty (single-digit %). Scope 3 and any estimated streams carry higher uncertainty and are labelled accordingly. No quantitative Monte-Carlo uncertainty has been performed for this inventory.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

15 · Verification & Assurance Status

What has been checked

CarbonReport Pro applies a four-level data-confidence ladder. This is an evidence-review status — it is not, by itself, independent third-party assurance.

This Report — Level 3

L3 · Evidence-Matched (Automated)

Uploaded documents matched against reported figures by the platform (automated OCR cross-check). Not a third-party verification.

L1 Self-reported✓

L2 Evidence submitted✓

L3 Evidence-matched✓

L4 Human Evidence Check—

Third-party assured (ISO 14064-3)On engagement

Verification levels explained
Level	What it means
L1 · Self-Reported	Activity data entered by the facility; no documents reviewed.
L2 · Evidence Submitted	Supporting documents uploaded and referenced.
L3 · Evidence-Matched (Automated)	Documents matched to figures (automated OCR cross-check).
L4 · Human Evidence Check	Manually reviewed by a CarbonReport Pro team member with documented sign-off — an internal check, not an independent audit.
Third-party assured	Independent ISO 14064-3 assurance — engaged separately on request.

Disclaimer & assurance status

Verification & assurance. This report is prepared as an ISO 14064-1:2018 / GHG Protocol Corporate Standard-aligned greenhouse gas inventory. CarbonReport Pro internal verification levels indicate data confidence and evidence-review status. They do not replace independent third-party assurance under ISO 14064-3 unless an accredited verifier is engaged.

Carbon-cost figures. Textiles are not currently included in CBAM Phase 1 (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen). These are forward-looking sensitivity estimates, not a current regulatory liability.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

16 · Buyer Disclosure Summary

One-page supplier sheet

A self-contained summary your EU/UK buyer can drop into their CSRD Scope 3 supplier inventory.

Rehman Textile Mills (Pvt) Ltd — Carbon Disclosure (2025-01-01–2025-12-31)

Facility / siteUnit 2 — Khurrianwala

LocationFaisalabad, PK

BoundarySingle facility

Control approachOperational control

Scope 11,747.5 tCO2e

Scope 2 (location-based)1,225.5 tCO2e

Scope 3 (reported)2,360.0 tCO2e

Operational (S1+S2)2,973.0 tCO2e

Total GHG inventory5,333.0 tCO2e

OCI1.61 kgCO2e/kg

Data confidenceL3 · Evidence-Matched (Automated)

CertificationsOEKO-TEX, GOTS, ISO 14001 (self-declared)

MethodologyISO 14064-1 / GHG Protocol

Verifycarbonreportpro.com/verify · CRP-SAMPLE-THEME

Top 3 improvement actions

1. Rooftop Solar PV	424.7 tCO2e/yr	4.5 yrs
2. Steam & Boiler Optimisation	349.5 tCO2e/yr	3 yrs
3. LED Lighting + Motor VFDs	240.6 tCO2e/yr	2.2 yrs

Disclaimer. This report is prepared as an ISO 14064-1:2018 / GHG Protocol Corporate Standard-aligned greenhouse gas inventory. CarbonReport Pro internal verification levels indicate data confidence and evidence-review status. They do not replace independent third-party assurance under ISO 14064-3 unless an accredited verifier is engaged. Textiles are not currently included in CBAM Phase 1 (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen). These are forward-looking sensitivity estimates, not a current regulatory liability.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

17 · Energy Profile & Efficiency

Where the energy goes

Energy use is the dominant driver of operational emissions. This section profiles purchased and combusted energy and the resulting energy intensity.

Energy consumption by source
Source	Quantity	Emissions (kgCO2e)	Scope
Grid electricity purchased	2,580,000 kWh	1,225,500	Scope 2
On-site solar (self-consumed)	400,000 kWh	0	Zero-emission · avoids ≈190,000
Diesel	36,000 L	96,480	Scope 1
Natural gas	850,000 m³	1,615,000	Scope 1
LPG	12,000 kg	36,000	Scope 1

Renewable electricity share

13.4%

of total electricity

Electricity intensity

1.61

kWh / kg

Scope split (S1 : S2)

59 : 41

% of operational emissions

Efficiency priorities. The largest energy levers are renewable electricity (solar PV + green tariff/PPA) on Scope 2 and steam/boiler efficiency on Scope 1. Both are quantified in the Decarbonisation Roadmap (§12), and together they move Operational Carbon Intensity toward the “Good performer” band.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

18 · Limitations, Exclusions & Recalculation

Transparency on scope and boundaries

ISO 14064-1 requires a clear statement of what is and is not included, the assumptions made, and the policy for recalculating the inventory.

Inclusions

All Scope 1 fuel combustion and Scope 2 purchased electricity within the Single facility boundary are included for the reporting period. Reported Scope 3 categories are included as listed in §07.

Exclusions & de minimis

Item	Treatment
Refrigerants / fugitive emissions	Excluded — not reported this cycle; typically <1% of total for textile sites.
Unreported Scope 3 categories	Screened in §07; estimated in future cycles as supplier data becomes available.
Biogenic CO2	Reported separately from fossil CO2e where biomass is used. No biomass combustion was reported for this period.

Key assumptions

Emission factors	Published reference values applied where site-specific factors were not provided.
Scope 2 method	Location-based national grid factor; market-based reported additionally on contract provision.
Production normalisation	Intensity uses the production output declared for the period (1,850,000 kg).

Recalculation policy

The base year and prior periods are recalculated where there is a structural change (acquisition or divestment), a change in methodology or emission factors, or correction of a material error (greater than 5% of total emissions).

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

19 · Evidence Register & Data Provenance

Supporting documentation

A buyer-ready inventory is backed by source documents. The register below lists the expected evidence categories and their status for this report (data confidence Level 3).

Evidence register
Category	Supports	Status
Electricity bills	Scope 2 activity data	On file
Fuel invoices (diesel)	Scope 1 diesel	On file
Natural gas bills	Scope 1 gas	On file
Production records	Intensity normalisation	On file
Water / ETP records	Environmental indicators	Provided

Provenance. Activity data originates from the facility's utility bills, fuel invoices, meter readings and production records. At Level 3, uploaded documents were OCR-matched against the reported figures.

Retention. Source documents are retained and available to an accredited verifier on engagement, supporting a future ISO 14064-3 assurance.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

20 · Assurance Roadmap

From self-reported to independently assured

A clear path to strengthen credibility over successive reporting cycles — the journey EU buyers want to see.

Path to higher assurance
Stage	What it requires	Buyer value
L1 → L2	Upload utility bills, fuel invoices and production records.	Evidence visible to buyers
L2 → L3	OCR match of documents to reported figures (±10% tolerance).	Data integrity confirmed
L3 → L4	Analyst review with a documented sign-off.	Expert-checked inventory
L4 → Assured	Independent ISO 14064-3 verification by an accredited body.	Statutory-grade assurance

Current level

Evidence-Matched (Automated)

Next milestone

within one reporting cycle

Recommended cadence

Quarterly

re-run to show buyers progress

Why it matters. Each step up the ladder increases buyer confidence and reduces the discount applied to self-reported data. Reaching L4 / independent assurance positions this facility for tier-1 EU brand sustainability programmes.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

App. A · Emission-Factor Register

Factors applied in this report

This register shows the exact factor applied on each Scope 3 line above — never a disconnected default. Where a facility-specific factor was supplied, it is shown here with its boundary and source; otherwise the value shown is this engine's single-source-of-truth default for the declared material/transport boundary.

Fuel combustion (IPCC AR6 / DEFRA 2024)
Fuel	Factor	Unit
Diesel	2.68	kgCO2e/litre
Natural gas	1.90	kgCO2e/m³
LPG	3.00	kgCO2e/kg
Heavy fuel oil	3.18	kgCO2e/litre
Coal	2.42	kgCO2e/kg

Grid electricity (IEA / national)
Country	kgCO2e/kWh
Pakistan (PK)	0.475
Bangladesh (BD)	0.639
India (IN)	0.708
Türkiye (TR)	0.389
Vietnam (VN)	0.520
EU-27	0.233

Freight & materials — factor as applied (boundary + source)
Item	Factor	Boundary	Source
Sea freight (as applied)	0.01600 /t-km	Sea — container ship, average (the near-universal mode for containerised textile/garment export)	DEFRA 2024/2025 container-ship average
Road freight (as applied)	0.120 /t-km	Road — articulated HGV, average	DEFRA 2024 — all-HGV average
Air freight (as applied)	0.60 /t-km	Air — long-haul average (matches South Asia/MENA → EU intercontinental routes, this product's actual customer base)	DEFRA 2024/2025 air freight, long-haul average
Cotton fibre (as applied)	1.80 /kg	Raw fibre / greige — ginning only, wet-processing (dyeing/finishing) NOT included — Raw-fibre boundary inferred from in-house wet-processing (dyeing/washing/finishing already captured in this facility's Scope 1+2); confirm purchase form.	Ecoinvent 3.9 / Higg MSI
Polyester / synthetic fibre (as applied)	3.10 /kg	Raw fibre / staple — melt-spinning only, wet-processing NOT included — Raw-fibre boundary inferred from in-house wet-processing (dyeing/washing/finishing already captured in this facility's Scope 1+2); confirm purchase form.	Ecoinvent 3.9 — polyester staple fibre
Recycled PET	3.80 /kg	Processed / finished, cradle-to-gate	Ecoinvent 3.9

Benchmark reference (OCI bands): World-class ≤ 0.9 · Good ≤ 1.5 · Global average 2.1 · Regional 2.8 kgCO2e/kg. Carbon price reference: €65/tCO2e (EU ETS).

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

App. B · Glossary & References

Terms and standards

Key terms
Scope 1	Direct emissions from owned/controlled sources (fuel combustion).
Scope 2	Indirect emissions from purchased electricity.
Scope 3	All other value-chain emissions (materials, freight, waste).
OCI	Operational Carbon Intensity = (S1+S2) ÷ production output.
PCF	Product Carbon Footprint, cradle-to-gate (incl. upstream materials).
tCO2e	Tonnes of carbon-dioxide equivalent (1,000 kgCO2e).
GWP	Global Warming Potential (IPCC AR6, 100-year basis).
CBAM	EU Carbon Border Adjustment Mechanism (textiles not in Phase 1).
CSRD	EU Corporate Sustainability Reporting Directive (drives buyer data requests).

Standards & data sources
ISO 14064-1:2018	Organisation-level GHG inventories
GHG Protocol	Corporate Accounting & Reporting Standard
GHG Protocol Scope 3	Value-chain (15-category) standard
IPCC AR6	Combustion factors & GWP values
DEFRA 2024	UK conversion factors (fuel, freight)
IEA 2024	National grid electricity factors
Ecoinvent 3.9	Upstream material factors
SBTi	Science-Based Targets initiative (1.5°C)
Textile Exchange / Higg FEM	Industry intensity benchmarks

End of report. This report is prepared as an ISO 14064-1:2018 / GHG Protocol Corporate Standard-aligned greenhouse gas inventory. CarbonReport Pro internal verification levels indicate data confidence and evidence-review status. They do not replace independent third-party assurance under ISO 14064-3 unless an accredited verifier is engaged. Prepared by CarbonReport Pro for Rehman Textile Mills (Pvt) Ltd, 2026-09-21. Verify authenticity at carbonreportpro.com/verify using report ID CRP-SAMPLE-THEME.

Rehman Textile Mills (Pvt) Ltd Greenhouse Gas Inventory Report · 2025-01-01–2025-12-31 CRP-SAMPLE-THEME

App. C · Worked Calculation Examples

How every figure was derived

For full transparency, the core calculations are shown step by step. The rule is always: emissions = activity data × emission factor.

Scope 1 — direct combustion
Calculation	Result (kgCO2e)
Diesel: 36,000 L × 2.68 kgCO2e/L	96,480
Natural gas: 850,000 m³ × 1.90 kgCO2e/m³	1,615,000
LPG: 12,000 kg × 3.00 kgCO2e/kg	36,000
Scope 1 total	1,747,480

Scope 2 — purchased electricity
Calculation	Result (kgCO2e)
Grid purchased: 2,580,000 kWh × 0.475 kgCO2e/kWh	1,225,500
On-site solar: 400,000 kWh × 0 (own generation, not purchased)	0
Scope 2 (location-based)	1,225,500

Scope 3 — value chain (each line = quantity × factor)
Calculation	Result (kgCO2e)
Cat 1 Cotton fibre (purchased goods): 1,100,000 kg × 1.8 (Ecoinvent 3.9 / Higg MSI)	1,980,000
Cat 4 Upstream road transport: 2,500,000 t·km × 0.120 (DEFRA 2024)	300,000
Cat 9 Sea export logistics (container): 5,000,000 t·km × 0.016 (DEFRA 2024/2025 container-ship average)	80,000
Scope 3 total	2,360,000

Totals & intensity
Calculation	Result
Operational = Scope 1 + Scope 2 = 1,747,480 + 1,225,500	2,972,980 kgCO2e
Operational in tonnes = 2,972,980 ÷ 1,000	2,973.0 tCO2e
Total inventory = S1 + S2 + S3 = 1,747,480 + 1,225,500 + 2,360,000	5,332,980 kgCO2e
OCI = Operational ÷ production = 2,972,980 ÷ 1,850,000	1.61 kgCO2e/kg
CBAM-style sensitivity = 2,973.0 t × €65/t (hypothetical)	€193,244

Reconciliation. All figures are produced by a single integrity-checked engine that hard-fails if the scope totals, the operational/total split, the intensity or the carbon-cost line are internally inconsistent, if any Scope 3 line's applied factor does not match this report's Emission-Factor Register (Appendix A), or if the base year used for the SBTi pathway (§13) does not match the base year used in §04/§05 — so every number in this report ties out.

Appendix — Source Evidence

Electricity bill — FESCO (specimen) · FESCO_bill_May2025_SPECIMEN.svg

Appendix — Source Evidence

Natural gas bill — SNGPL (specimen) · SNGPL_bill_May2025_SPECIMEN.svg

Greenhouse GasInventory Report

What this report contains

Operational footprint & buyer readiness

Scope, standards & statement of conformance

The reporting facility

Basis of preparation

On-site fuel combustion

Location-based & market-based

15-category relevance assessment

Headline results

How this facility compares

Textile environmental indicators

What applies today, and what to prepare for

Prioritised reduction actions

SBTi 1.5°C trajectory

Projection 2025–2030

ISO 14064-1 data-quality assessment

What has been checked

One-page supplier sheet

Where the energy goes

Transparency on scope and boundaries

Supporting documentation

From self-reported to independently assured

Factors applied in this report

Terms and standards

How every figure was derived

Greenhouse Gas
Inventory Report