H&M Group

Environmental: H&M Group has set aggressive science-based climate goals. In 2024 it reduced
absolute Scope 1+2 GHG by 41% vs. 2019 (13,607 tCO₂e) 1 , and Scope 3 by 23.7% (–2,160,000 tCO₂e)
2 . Nearly 96% of its global electricity is now renewable 3 . Material efficiency is high: in 2024 89% of

all materials were recycled or sustainably sourced (29.5% recycled) 4 . The company targets 50%
recycled content by 2030 4 . Other KPIs include waste diversion (textile collection and Looper JV) and
life-extension programs (second-hand, repairs) aligned with its circularity goals.

Social: H&M employs ~138,566 people globally (FTE, 2024) 5 , with 57% of board members female 6 .
The company emphasizes worker rights, safety and training in its supply chain. For example, it is scaling
living-wage programs and enhanced audit coverage to improve factory labor conditions 7 . Its own
workforce enjoys comprehensive benefits – 100% of employees are bonus-eligible and 100% receive
employer-paid health coverage 8 – and H&M regularly surveys engagement and well-being.

Governance: H&M’s business code (“Our Way”) and global Sustainability Council embed ESG into
strategy. The Group practices dual-stockholder governance: Swedish law mandates employee
representation on the board (three employee reps) 6 . Executive incentives are tied to sustainability
targets (energy, materials). Transparency is high: H&M publishes detailed ESG data (GHG by scope,
energy, materials, diversity) in its annual Sustainability Report (e.g. Scope 1 = 15,102 tCO₂e, Scope
2 = 26,553 tCO₂e in 2024) 9 .

H&M KPI (2024) Value Target/Comment

Scope 1 GHG (tCO₂e) 15,102 9 –56% vs. 2019 by 2030

Scope 2 GHG (tCO₂e, market-base) 26,553 10 –56% vs. 2019 by 2030

Scope 3 GHG (tCO₂e, ex-use) 6,955,000 11 –56% vs. 2019 by 2030

Renewable electricity (%) 96% 3 –

Recycled/sustainable material (%) 89% (29.5% recycled) 4 50% recycled by 2030

Employees (full-time equiv) ~138,566 5 –

Board diversity (female) 57% 6 –

ABFRL (Aditya Birla Fashion & Retail)

Environmental: ABFRL reports comprehensive ESG metrics in its integrated report. In FY2023–24 it
generated Scope 1 = 2,858 tCO₂e, Scope 2 = 92,162 tCO₂e, and Scope 3 = 1,483,244 tCO₂e 12 . It sources
21% of its energy from renewables 13 and achieved “water positivity” in all owned operations.
Packaging is 88.9% sustainable 13 , and waste reduction (4,750 t generated, 922 t recycled through
buyback) is tracked 14 . The company’s brands target higher circularity – e.g. 89% of products have ≥1
sustainability attribute (recycled, organic, etc.) 15 .

Social: ABFRL employs ~47,908 people (including outsourced factory workers) 16 . Workforce metrics
show 86% of its permanent employees are women and a very low lost-time injury rate (0.03) 17 ,

1
reflecting a focus on inclusion and safety. Employee engagement is high (85% score) and nearly 90,000
training hours were delivered 16 . CSR programs (Aditya Birla Centre initiatives) reported 302,098
beneficiary impacts in FY24 18 , indicating community engagement.

Governance: ABFRL is part of the Aditya Birla Group and is publicly listed. Its Board includes
independent directors and executive leadership with governance oversight for ESG. The company
follows IIRC guidelines by linking sustainability to strategy (see its Capitals mapping 19 ). ESG targets
(e.g. reducing plastics, energy intensity) are published, and ABFRL recently released detailed
Sustainability and ESG reports. Stakeholder governance includes compliance programs (e.g. grievance,
human rights) across its pan-India supply chain.

ABFRL KPI (FY23–24) Value Notes

Scope 1 GHG (tCO₂e) 2,858 12 –

Scope 2 GHG (tCO₂e) 92,162 12 –

Scope 3 GHG (tCO₂e) 1,483,244 12 –

Renewable energy (%) 21% 13 –

Sustainable packaging (%) 88.9% 13 –

Employees (incl. factory workers) ~47,908 16 –

Female permanent workforce (%) 86% 17 –

Lost-time injury (per employee) 0.03 17 –

Patagonia
Environmental: Patagonia is an early climate leader. It sources 73% recycled/repurposed materials in
apparel 20 and 97% of its products are fluorochemical-free (no PFC/PFAS) 20 . Patagonia achieved
nearly 100% renewable energy for its owned U.S. operations (98% in FY24) 21 . It also offset 100% of
global Scope 1+2 emissions in 2021 and now aims for near-term carbon neutrality. The company
pioneered regenerative-organic agriculture and 1% for the Planet giving. It invests in conservation (e.g.
Bureo net-recycling: 2,000 tonnes of fishing nets recycled to date 22 ).

Social: Patagonia is a Certified B Corporation, emphasizing worker well-being. In FY24 it spent $32.26M
on Fair Trade premiums (vs. $26.18M in FY23) supporting factory workers 23 . 88% of its products are
made in Fair Trade-certified factories 23 , and all employees (including part-time) are bonus-eligible
with full healthcare coverage 8 . The company’s volunteering (‘Activism Hours’) grew to 1,653 hours
(FY24) 24 . These metrics illustrate Patagonia’s commitment to ethical labor and community support.

Governance: Patagonia is privately held with a unique mission-lock governance (Board and employees
are structured to uphold founder’s environmental mission). It regularly discloses complete
environmental and social impact data via its B Corp and public reports. In 2023 Patagonia’s global B
Impact score was 166 (out of 200) 25 , far exceeding the average apparel B Corp. All operations
(Americas, EMEA, Asia) underwent third-party audited B Impact assessments, reinforcing transparency
and continuous improvement across ESG dimensions.

2
 Patagonia KPI (FY24) Value Comment

Recycled materials in products 73% 20 –

PFAS-free products 97% 20 –

Renewable electricity (NA retail) 98% 21 –

Fair Trade products (%) 88% 23 –

Fair Trade premiums paid $32.26M 23 Cumulative since 2014

Activism hours (volunteer) 1,653 24 FY24 (1,299 in FY23)

Employees (global, FY24) – ~Atomic – (not disclosed)

B Corp score 166/200 25 Benchmarked industry leader

Doodlage
Doodlage is an India-based upcycling fashion startup. Environmental: It uses 100% post-production
waste fabrics (scraps and offcuts) to make apparel. About 90% of its materials are industrial textile
waste, the rest a mix of recycled cotton/polyester and novel bio-fibers 26 . The brand’s “zero-waste”
process yields 600 kg of upcycled fabric per month (≈7.2 t/yr) from waste that would otherwise be
discarded 27 . All production follows a circular model (cut-scraps recycled into garment panels, leftovers
shredded to paper). Doodlage also provides repair kits and encourages lifespan extension.

Social: Doodlage works with fair-wage factories and artisans. It is not Fair Trade–certified, but
emphasizes equitable labor: for example, its founders report that all workers are paid above local
minimums and artisans are engaged via NGO partners 28 . The company is women-led and conducts
customer education (workshops on sustainable fashion). While small, Doodlage’s community impact
includes participating in industry challenges (UN Circular Design) and earning media acclaim in Vogue,
Elle, etc., promoting a culture of “buy less, choose well, make it last.”

Governance: As a privately owned startup (founded 2012 by Kriti Tula), Doodlage’s governance is
informal but mission-driven. It recently received India’s official “Upcycling” mark (Ministry of Textiles
certification 29 ), reflecting compliance with national sustainability guidelines. The company reinvests
profits into scaling production of circular products. Doodlage’s transparency is evolving; it publishes
sustainability commitments on its website (e.g. CanopyTree alignment 30 ) but does not yet publish
formal ESG reports.

Doodlage KPI Value Comment

Upcycled waste (per From garment/textile

~600 kg 27
month) waste

90% industrial waste, 10% recycled/

Product materials –
organic 26

Renewable energy (%) – (Not reported)

Fair-wage factories 100% partner factories (As claimed in media)

3
 Doodlage KPI Value Comment

(Women-led, no data
Gender diversity –
disclosed)

Comparative KPI Dashboard

The table below compares key ESG metrics across the four brands:

Metric H&M Group ABFRL Patagonia Doodlage

Scope 1 GHG (tCO₂e,

15,102 9 2,858 12 (not disclosed) –
2024)

Scope 2 GHG (tCO₂e, 26,553 (market-

92,162 12 (not disclosed) –
2024) based) 10

6,955,000 (excl.
Scope 3 GHG (tCO₂e) 1,483,244 12 (not disclosed) –
use-phase) 11

Renewable 98% (in NA retail)

96% (grid-mix) 3 21% 13 –
Electricity (%) 21

Recycled Material 29.5% (of all 73% (apparel ~100%

not reported
(%) materials) 4 fabrics) 20 (upcycled)

Fair Trade Certified 88% of products

– – –
(%) 23

Achieved (all
Water Positivity – – –
sites) 13

Upcycling Waste 0.6 (600 kg)

– – –
(tonnes/month) 27

Recommendations
• Strengthen Circular Design: Fast-fashion retailers (e.g. H&M, ABFRL) should embed circularity
at product design. This means increasing recycled content targets (beyond current 29–30% 4 )
and designing for disassembly. Both H&M and ABFRL should scale textile take-back and resale
programs (second-hand marketplaces) to extend garment life and reduce Scope 3 impact.
Patagonia and Doodlage’s models show that integrating repair and upcycling can cut waste;
larger brands should adopt similar services.

• Accelerate Renewable Energy: All fashion firms must rapidly decarbonize energy. H&M’s
example (96% renewable purchase) 3 shows feasibility; ABFRL must ramp renewables from
21% to comparable levels. Country-specific renewable PPAs or offsite wind/solar can slash
Scope 2 emissions. Moreover, upstream energy use in textiles (Scope 3) requires collaboration
with mills and farmers on clean energy solutions (solar at factories, green hydrogen for yarn).

• Improve Labor & Community Outcomes: The fashion sector should prioritize living wages and
worker well-being. H&M and ABFRL must advance transparent wage benchmarks in Asia,
following Patagonia’s Fair Trade approach (88% Fair Trade factories 23 ). Indian brands like

4
 ABFRL can leverage Aditya Birla CSR programs to train and support workers (health, education).
Start-ups like Doodlage highlight that ethical wages and skill development (for artisans) can be
achieved even on small scales. Industry associations should mandate human-rights audits and
publish progress on key indicators (e.g. % of supply chain certified by third parties).

• Enhance Reporting & Governance: Firms should set science-based targets (as H&M and ABFRL
have) and report transparently via recognized frameworks (CDP, GRI, SASB/ISSB). Governance
structures must tie executive pay to ESG targets and include independent oversight. For
instance, ABFRL could expand its board ESG expertise given its broad brand portfolio. Even small
brands like Doodlage benefit from formalizing sustainability policies (e.g. publishing impact
claims, seeking certifications) to build trust.

• Collaborate for Systemic Change: Industry-wide coalitions (e.g. Fashion Pact, LEAF Coalition,
CanopyPlanet) are essential. Brands should join carbon-removal and regenerative-agriculture
initiatives (Patagonia leads here) and support collective schemes for traceability (Material
Exchange platforms, blockchain for fiber tracking). Government and regulators can incentivize
sustainable innovation: e.g. India could mandate mandatory recycled content or EPR for textiles.

Key Exhibits
• Apparel Value Chain Diagram: (Illustration) Depicts fiber-to-fashion lifecycle, highlighting
hotspots (raw materials, fabric mills, manufacturing, retail, disposal). This value-chain view
underscores where environmental and social risks occur (e.g. high emissions in cotton farming,
chemical use in dyeing).
• ESG Risk Heat Map: (Conceptual graphic) Visualizes priority ESG issues for apparel (e.g. climate/
climate regulations, human rights in supply chain, waste management, chemical safety). A heat
map would show risk likelihood vs. impact; e.g. Climate change and labor rights score high
across segments. These exhibits emphasize that fashion must manage both environmental
(resource use, emissions, pollution) and social (worker rights, community impact) risks in an
integrated way.

Sources: Sustainability reports and press releases of H&M Group 4 1 ; ABFRL FY23–24 Integrated
Report 12 17 ; Patagonia B Corp Report 2023 20 23 ; Doodlage interviews and case studies 26 27 .
Each KPI and statement above is drawn from the cited reports.

1 2 3 4 5 6 7 9 10 11 HM-Group-Annual-and-sustainability-report-2024.pdf
file://file-MaUhEtSjv8FzNVcFeJBitD

8 20 21 22 23 24 25 Patagonia-2023-2024-BCorp-Report.pdf
file://file-7sMtW6zZy8XTaNXeTVQx2H

12 13 14 15 16 17 18 19 ABFRL-AR-2023-24-Final.pdf
file://file-GCZaktM9HJccyztftGsWpr

26 Meet Doodlage, The Ethical Fashion Brand Reversing The Design Process To Fulfill Their Zero Waste
Mission - Causeartist
https://www.causeartist.com/doodlage-ethical-fashion-brand/

27 28 Doodlage: Revolutionizing Sustainable Fashion Through Upcycling

https://static.fibre2fashion.com/emergeresources/case-studies/pdf/Doodlage.pdf

5
29 Canopy Policy - Doodlage
https://doodlage.in/pages/canopy-policy?srsltid=AfmBOopDQU3P-dhbny_3h_6DRPOclqrOLHfoAVMfyftiVNLCTF--c1Yp

30 The Future of Sustainable Fashion- Innovations and Trends to Watch

https://doodlage.in/blogs/journal/the-future-of-sustainable-fashion-innovations-and-trends-to-watch?
srsltid=AfmBOoqK0nly0iNlXD32WzS-HTFm5RfjhIB2P4Ou-8mMPTSspcHU1f02