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Environmental Product Declaration for ISKO26621 and ISKO26622 Preliminary denim fabric in accordance with ISO 14025 EPD Registration Number: S-EP-01188

Programme Related Information THE INTERNATIONAL EPD SYSTEM This EPD covers the following product groups: ISKO26621 Preliminary, ISKO26622 Preliminary in accordance with ISO 14025. CPC Code: 26620, Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 Date of publication (issue): 2018-02-26 Date of validity: 2019-02-13 Product Groups Owner of the Declaration Manufacturer Programme Operator Functional Unit Geographic Scope ISKO26621 Preliminary and ISKO26621 Preliminary Denim Fabric ISKO ISKO Division Sanko Tekstil Isletmeleri San. ve Tic. A.S. Organize Sanayi Bölgesi 3.Cadde 16400 Inegol / Bursa / Turkey The International EPD System, information available at the website: www.environdec.com 1 square meter of denim fabric Worldwide Product Category Rules (PCR) PCR not available, Pre-certification according to the General Programme Instructions For further information about this EPD or its content, please contact Mrs Ebru Ozkucuk Guler at sustainability@isko.com.tr. EPDs within the same product category but from different programmes may not be comparable. PCR Review EPD Type LCA Study & EPD Design Conducted By PCR not available, Pre-certification Cradle to gate with delivery to customer option Semtrio Sustainability Consulting AND Plaza No:10-12 Kozyatagi Istanbul/Turkey www.semtrio.com 2 3

ISKO: The Denim Language THE WORLD S LEADING INGREDIENT BRAND IN QUALITY DENIM MANUFACTURING; FROM PRODUCTION TO CONCEPT ISKO is part of SANKO TEKSTIL, the textiles division of SANKO Group. The multinational corporation is active in a wide range of sectors, from construction and energy to packaging, financial services, health care and education. Privately owned by the Konukoglu family, SANKO Group is one of Turkey s largest conglomerates. SANKO Group is a major investor in renewable energy and environmental protection, including hydroelectric and wind power plants. Woven into everything we do, this ethos has made ISKO the world s number one producer of premium quality denim. It s a philosophy that constantly drives us to bring innovative textile concepts to market, creating exciting possibilities at the cutting edge of fashion for customers worldwide. Our production processes are certified and in accordance with ISO 50001, ISO 14000, ISO/IEC 27001, OHSAS 18001, ISO 9000, ISO 9001 - ISO 9002B, OEKO TEX 100 Standard, SEDEX, Organic Content Standard, Global Recycled Standard, GOTS, EU Ecolabel and Nordic Swan Ecolabel. INNOVATION SINCE 1904 ISKO s route to textiles began in 1904 and in 1989 we opened our 300,000 m2 manufacturing plant, making ISKO the world s largest denim manufacturer under one roof. With 1,500 high-tech automated looms, global distribution of employees and production capacity of 250 million meters of fabric per year, our portfolio includes more than 25,000 products. ISKO sales are rapidly expanding globally, including a strong presence in 30 countries and an international network of textile technologists, design experts and retail specialists. ISKO brands and fabrics deliver unbeatable value and competitive difference for our customers in every niche of the denim market, protecting our customers with our patents and trademarks. ISKOTECA, San Benedetto del Tronto, Italy a specialist research resource with a complete product library including a display of every single one of the 25,000 ISKO concepts. ISKO Research&Development Our team continually designs and develops exceptional innovations that have been patented worldwide to certify ISKO intellectual property. As a proven assurance of product integrity, ISKO patents and trademarks guarantee flawless quality and uncompromising performance every time. From spinning to finishing, every stage of production is state of the art. With industryleading expertise in complex fabrics, we offer infinite opportunities for fashion designers and our brand partners to stay a step ahead of the market, interpret upcoming trends and bring their creative visions to life. Advanced textile technology, tailored by experts New product development at ISKO reflects a constant flow of inspiration and ideas that shape denim culture. This rich fusion of diverse influences is supported by our three dedicated think-tanks strategic centres of design excellence focused on key aspects of denim lifestyle plus the latest trends, technologies and treatments from the world s fashion hotspots. 4 5

Product Information Life Cycle Assessment ISKO26621- ISKO26622 Preliminary ISKO denim is the primary ingredient of jeans. The company offers a product range going from stretched fabrics to authentic denim constructions, but all with advanced technical features. In our top-notch denim mill, ISKO develops unique textile concepts applying scientific expertise and research to deliver high-performance denim fabrics. ISKO s premium technology guarantees day long comfort and freedom of movement, extreme softness to the feel and touch, all thanks to a range of ISKO patents ensuring the highest quality standards and a close attention to responsible innovation. CONTENT DECLARATION Concept 26621 26622 Materials Amount Amount Cotton Fibre > 85% > 85% Man-made Fibres < 15% < 15% Chemicals Amount Amount Sodium Hydroxide 35-50% 70-85% Goal of the Study An LCA study has been conducted in accordance with ISO 14040 and 14044 standards and the requirements stated in the General Programme Instructions by The International EPD System, and ISO 14020. The inventory for the LCA study was carried based on the 01/01/2016-31/12/2016 production figures for denim fabric manufacturing from ISKO manufacturing plant in Inegol, Bursa, Turkey. The goal of the present Life Cycle Assessment study is to assess potential environmental impact values for denim fabric production to be awarded Environmental Product Declaration. Scope of the Study The LCA study evaluates the potential environmental impacts of denim fabrics manufactured by ISKO. The environmental impacts include yarn preparation, sizing, dyeing, weaving, pre-treatment, and treatment processes during their life cycle from raw material supply to customer. The production begins with ball warping process where warp yarn is formed into ropes and ropes run adjacent to each other through the continuous rope dyeing unit and sizing unit. After dyeing process warp yarns are taken onto warp beam and delivered to weaving machines where warm and weft yarns are combined in an order. The fabrics are subject to finishing according to the customer demand. After finishing process the end products are packaged and dispatched for delivery. All the waste caused by production is managed and disposed in accordance with the valid legislation by ISKO. The functional unit has been determined to be 1 square meter packaged denim fabric delivered to the customer. System Boundary The system boundary for this LCA study has been adopted as stated in General Programme Instructions by The International EPD System. The System boundary includes Upstream, Core and Downstream processes with a cradle-to-customer approach. Reducing Agent < 10% < 10% Sizing Chemical 5-15% < 10% Other Organic Chemicals 10-20% 10-20% 6 7

Life Cycle Assessment The International EPD System has adopted an LCA calculations procedure, which is separated into three different life cycle stages: Upstream module (from cradle-to-gate); Core module, manufacturing processes (from gate-to-gate); Downstream module (from gate-to-grave). Upstream Energy and Fossil Fuels Production of Packaging Materials Extraction of Raw Materials Processing of Intermediates Cultivation of Natural Fibres Waste and Waste Water Emissions The lifecycle of the products encompasses the following main stages: Extraction of natural resources, Transportation of natural resources, Processing and refinement of natural resources into intermediates, Manufacturing of the fabric, Manufacturing of packaging materials, Impacts due to the electricity production used in the core processes according the country energy mix, Impacts generated by the production of the fuels burned in the core processes, Distribution to average customer distance. Electricity Consumption Transport to core processes Yarn Preperation Dyeing Sizing Waste Treatment Upstream Processes The upstream process includes raw materials production and the manufacturing of the primary and secondary packaging. Upstream processes are considered as harvesting cotton, extraction manmade fibres, processing into warp and weft yarns, extraction and production of the chemicals used in the core processes. Core Fuel Consumption Finishing Weaving Waste Water Treatment Transportation of raw materials, capital equipment, personnel activities and transport, scraps coming from demolition are not included into Upstream Processes. Downstream Water Consumption System Boundary Internal Transportation Transport to customers Packaging Use Phase End of Life Emissions Waste Water Emissions Waste Core Processes The scope of the core module is defined by the organizational boundaries and includes all activities which the manufacturing organization is in control of. In this LCA Study the core process includes transportation of raw materials to production plant, manufacturing processes (warp preparation, dyeing, sizing, weaving and finishing), impacts generated by fuel burned in the core process, impacts due to the electricity production according the country energy mix and transport with in the production plant. Manufacturing of production equipment, buildings, and other capital goods, business travel of personnel, travel to and from work by personnel, research and development activities, scraps coming from demolition of building or other infrastructures are not included into Core Processes 8 9

Life Cycle Assessment Downstream Processes Transportation from preparation to an average retailer/distribution platform have been allocated as an allocated distance of transport via road-way per functional unit. Use phase and end of life phase are excluded from the system boundary. Apparel production (cutting, sewing), use phase (wearing, washing, drying) and end-of-life phases are not evaluated in this LCA study. Data Collection Data collection for this LCA study has been carried out in accordance with data requirements stated in ISO 14040/44 standards and the General Programme Instruction by The International EPD System. Specific data (primary data) was used for the Core Module and was gathered from the ISKO Manufacturing Plant. The production data in this LCA study represents the period from 1st January 2016 to 31th December 2016. Selected generic (background) data for Upstream Module; raw materials production, transportation, fossil fuels and electricity mix data have been obtained from Ecoinvent v3.3. The manufacturing processes were modelled, and Life Cycle Impact Assessment stage was conducted in SimaPro software v8.4 with Ecoinvent v3.3 database. Mileage and tonnage figures for transport data in core processes were provided by ISKO, however roadway and seaway data per ton per kilometres were taken from Ecoinvent v3.3. Allocation Allocation was avoided by dividing the unit process into two or more sub-processes and collecting the environmental data related to these sub-processes. If not possible, allocation problems were solved by partitioning the system inputs and outputs using the mass criteria according to GPI v2.5. Economic allocation was not used because of its sensitivity to market specific conditions. The raw materials are purchased from different locations of Turkey and from China and via different transportation ways such as roadway and seaway. Therefore, transport has been allocated per tonnage per mileage for products transported to manufacturing plant. Transport data within the plant has been also allocated per 1 m2 of the product. There has been no allocation conducted for input materials and energy consumption. Energy consumption figures have been provided by ISKO representing the given period specifically per product concept for electricity, steam, natural gas, coal and diesel. Cut-Off Rules Life Cycle Inventory data for a minimum of 99 % of total inflows to the three life cycle stages have been included and a cut-off rule of 1% regarding energy, mass and environmental relevance was applied. Waste and wastewater generated from core prosses have been excluded due to the cut-off rule. Impacts caused by treatment operations have been calculated lower than 1% environmental relevance. Regarding to material and chemical inputs, no cut-off rule has been applied. Assumptions and Limitations Chemicals used in the production that created by ISKO is not declared according to sector knowhow and provided as confidential information. Regenerated chemicals contents have been obtained from ISKO and taken into calculation during LCA modelling, however declared as Organic or Inorganic Chemical. Data Quality Specific data (primary data) was used for the Core Module and was gathered from the ISKO Manufacturing Plant. Primary data includes actual product weights, amounts of raw materials used, product content, energy consumption, transport figures, water consumption and amounts of wastes. For upstream module, selected generic (background) was applied and was obtained from Ecoinvent v3.3. Primary data used in this LCA study represent the production figures of 2016, less than 5 years old. Secondary data used in the study was obtained from Ecoinvent v3.3 which is less than 10 years old. Cut-off criteria for the upstream generic data is at least 99%, according to the General Programme Requirement in terms of the energy, the mass, and the overall environmental relevance of the flows. Inventory data covers all elementary flows and obtained from Ecoinvent v3.3. Power mix for electricity production of Turkey figures have been obtained from Ecoinvent v3.3. Calculation Methods All resource use values are obtained from Cumulative Energy Demand V1.09 method in SimaPro outputs; water consumption is from inventory data. Potential environmental impacts are calculated with the CML-IA baseline V 3.04, ReCiPe 2016 Midpoint (H) v 1.0, Greenhouse Gas Protocol V1.02 for GWP, USEtox 2 (recommended + interim) v.1.0 methods in SimaPro software. 10 11

Environmental Performance Resource Use for 1 sqm of ISKO26621 Preliminary Primary energy resources Renewable Primary energy resources Nonrenewable Resource Use Use as energy carrier Used as raw materials TOTAL Use as energy carrier Used as raw materials TOTAL 0.620 14.4 0.002 15.0 0.620 14.4 0.002 15.0 7.72 22.7 0.132 30.6 7.72 22.7 0.132 30.6 Secondary material kg Renewable secondary fuels Non-renewable secondary fuels Net use of fresh water m3 0.596 0.026 2.57E-05 0.623 Potential Environmental Impacts for 1 sqm of ISKO26621 Preliminary Global warming Potential (GWP100a) Environmental Impacts Fossil kg CO2 eq 1.71 0.567 0.008 2.28 Biogenic kg CO2 eq 0.257 0.009 6.50E-05 0.265 Land use and land transformation kg CO2 eq 0.009 0.002 3.84E-06 0.011 Total kg CO2 eq 1.97 0.578 0.008 2.56 Ozone layer depletion (ODP) kg CFC-11 eq 2.16E-07 2.89E-08 1.49E-09 2.47E-07 Abiotic depletion kg Sb eq 7.38E-06 1.11E-07 2.95E-08 7.52E-06 Abiotic depletion (fossil fuels) MJ 20.9 7.67 0.129 28.7 Photochemical oxidation kg C2H4 eq 4.16E-04 2.53E-04 1.30E-06 0.001 Acidification kg SO2 eq 0.012 0.003 2.08E-05 0.015 Eutrophication kg PO4--- eq 0.006 0.002 4.48E-06 0.008 Land use m2a crop eq 2.50 0.008 3.01E-04 2.51 Human toxicity, cancer cases 8.64E-08 3.73E-08 2.72E-10 1.24E-07 Human toxicity, non-cancer cases 4.22E-07 9.51E-08 1.14E-09 5.19E-07 Freshwater ecotoxicity PAF.m3.day 7059 1436 8.3 8504 Water Scarcity m3 0.414 0.011 1.08E-05 0.425 Waste Production for 1 sqm of ISKO26621 Preliminary Output Flows for 1 sqm of ISKO26621 Preliminary Waste Production Hazardous waste kg - 2.38E-04-2.38E-04 Non-hazardous waste kg - 0.002-0.002 Radioactive waste kg - 0-0 Output Flows Components for reuse kg - 0-0 Material for recycling kg - 0.009-0.009 Materials for energy recovery kg - 0-0 Exported energy, electricity MJ - 0-0 Exported energy, thermal MJ - 0-0 12 13

Environmental Performance Resource Use for 1 sqm of ISKO26622 Preliminary Primary energy resources Renewable Primary energy resources Nonrenewable Resource Use Use as energy carrier Used as raw materials TOTAL Use as energy carrier Used as raw materials TOTAL 1.59 21.2 0.003 22.7 1.59 21.2 0.003 22.7 15.9 37.1 0.216 53.2 15.9 37.1 0.216 53.2 Secondary material kg Renewable secondary fuels Non-renewable secondary fuels Net use of fresh water m3 0.871 0.032 4.22E-05 0.903 Potential Environmental Impacts for 1 sqm of ISKO26622 Preliminary Global warming Potential (GWP100a) Environmental Impacts Fossil kg CO2 eq 2.81 1.18 0.014 4.00 Biogenic kg CO2 eq 0.379 0.016 1.07E-04 0.395 Land use and land transformation kg CO2 eq 0.015 0.006 6.31E-06 0.021 Total kg CO2 eq 3.21 1.20 0.014 4.42 Ozone layer depletion (ODP) kg CFC-11 eq 4.03E-07 4.97E-08 2.44E-09 4.55E-07 Abiotic depletion kg Sb eq 1.10E-05 2.03E-07 4.83E-08 1.13E-05 Abiotic depletion (fossil fuels) MJ 34.2 15.8 0.212 50.2 Photochemical oxidation kg C2H4 eq 6.81E-04 4.18E-04 2.13E-06 0.001 Acidification kg SO2 eq 0.019 0.006 3.42E-05 0.025 Eutrophication kg PO4--- eq 0.009 0.003 7.35E-06 0.013 Land use m2a crop eq 3.61 0.013 4.95E-04 3.62 Human toxicity, cancer cases 1.47E-07 7.27E-08 4.47E-10 2.20E-07 Human toxicity, non-cancer cases 6.56E-07 1.80E-07 1.87E-09 8.38E-07 Freshwater ecotoxicity PAF.m3.day 11519 3104 13.7 14637 Water Scarcity m3 0.603 0.017 1.77E-05 0.620 Waste Production for 1 sqm of ISKO26622 Preliminary Output Flows for 1 sqm of ISKO26622 Preliminary Waste Production Hazardous waste kg - 3.39E-04-3.39E-04 Non-hazardous waste kg - 0.003-0.003 Radioactive waste kg - 0-0 Output Flows Components for reuse kg - 0-0 Material for recycling kg - 0.013-0.013 Materials for energy recovery kg - 0-0 Exported energy, electricity MJ - 0-0 Exported energy, thermal MJ - 0-0 14 15

References Contact ISO 14040: 2006 Environmental management -- Life cycle assessment -- Principles and framework ISO 14044: 2006 Environmental management -- Life cycle assessment -- Requirements and guidelines ISO 14025: 2006 Environmental labels and declarations -- Type III environmental declarations -- Principles and procedures The International EPD System / www.environdec.com The International EPD System / The General Programme Instructions / http://www.environdec.com/ tr/the-international-epd-system/general-programme-instructions/ Ecoinvent 3.3 / http://www.ecoinvent.org/ More information about ISKO s approach to sustainability and its corporate social resposibility initiatives available via the CSR Team at sustainability@isko.com.tr Product Category Rules (PCR) review was conducted by: PCR not available, Pre-certification according to the General Programme Instructions Independent verification of the declaration and data, according to ISO 14025:2006: SimaPro LCA Software / https://simapro.com/ ISKO / http://www.isko.com.tr/ EPD process certification X EPD verification LCA Report for ISKO Denim Fabrics Third party verifier: Van der Velden, N.M., Patel, M.T., Vogtlander, J.G., 2014 / LCA benchmarking study on textiles made of cotton, polyester, nylon, acryl, or elastane. / International Journal of Life Cycle Assessment 19, 331-356. Environmental Improvement Potential of textiles (IMPRO Textiles) / https://publications.europa.eu/ en/publication-detail/-/publication/f8d0def8-4fd5-4d84-a308-1dfa5cf2e823/language-en Vladimír Kočí, PhD Šárecká 5, 16000 Prague 6, Czech Republic www.lcastudio.cz Accredited or approved by: The International EPD System Owner of the Declaration ISKO Division Sanko Tekstil Isletmeleri San. ve Tic. A.S. Organize Sanayi Bölgesi 3.Cadde 16400 Inegol / Bursa / Turkey LCA Author & EPD Design Semtrio Sustainability Consulting AND Plaza No:10-12 Kozyatagi Istanbul/Turkey www.semtrio.com 16 17

HEAD OFFICE ISKO Division Sanko Tekstil Isletmeleri San. ve Tic. A.S. Organize Sanayi Bölgesi 3.Cadde 16400 Inegol / Bursa / Turkey T: +90 224 280 77 00 F: +90 224 714 80 19 E: sustainability@isko.com.tr E: eozkucuk@isko.com.tr 18