<table><caption>**Table A13.** Plant managers’ and other administrative employees’ wages and employer social security contribution rate.</caption><thead><tr><th rowspan="2">£/Month<br>Locations</th><th colspan="2">High-Skilled Job Wage <sup>2</sup></th><th rowspan="2">Average Wage of<br>Manager and Other<br>Position</th><th rowspan="2">Administrative<br>Employee<br>Wage</th><th rowspan="2">Social security<br>Contribution<br>[104], %</th></tr><tr><th>Plant Manager <sup>1</sup></th><th>Other Position</th></tr></thead><tbody><tr><td>Austria</td><td>6037.17</td><td>1293.75</td><td><strong>3665.46</strong></td><td>3665.46</td><td>21.38</td></tr><tr><td>China (Nanjing)</td><td>3062.24</td><td>518.92</td><td><strong>1790.58</strong></td><td>1790.58</td><td>32.00</td></tr><tr><td>Indonesia</td><td>2349.63</td><td><strong>1870.39</strong></td><td>2110.01</td><td>1870.39</td><td>9.74</td></tr><tr><td>Great Britain</td><td>5747.87</td><td><strong>5691.83</strong></td><td>5719.85</td><td>5691.83</td><td>13.80</td></tr><tr><td>USA</td><td>7265.47</td><td><strong>6783.39</strong></td><td>7024.43</td><td>6783.39</td><td>7.65</td></tr><tr><td>Thailand</td><td>3469.81</td><td><strong>1879.24</strong></td><td>2674.52</td><td>1879.24</td><td>5.00</td></tr><tr><td>Germany</td><td>7203.75</td><td><strong>6621.42</strong></td><td>6912.58</td><td>6621.42</td><td>19.83</td></tr><tr><td>Italy</td><td>7004.17</td><td><strong>6234.33</strong></td><td>6619.25</td><td>6234.33</td><td>30.00</td></tr><tr><td>Poland</td><td>3305.20</td><td><strong>3305.20</strong></td><td>3305.20</td><td>3305.20</td><td>21.00</td></tr><tr><td>Lithuania</td><td>8142.08</td><td>892.92</td><td><strong>4517.50</strong></td><td>4517.50</td><td>1.77</td></tr><tr><td>Tunisia</td><td>1859.46</td><td>142.74</td><td><strong>1001.10</strong></td><td>1001.10</td><td>16.57</td></tr><tr><td>Egypt</td><td>1980.44</td><td><strong>809.73</strong></td><td>1395.09</td><td>809.73</td><td>26.00</td></tr><tr><td>Turkey</td><td>2051.43</td><td><strong>2005.68</strong></td><td>2028.55</td><td>2005.68</td><td>22.50</td></tr><tr><td>China (Shanghai)</td><td>4818.76</td><td><strong>4195.43</strong></td><td>4507.09</td><td>4195.43</td><td>32.00</td></tr><tr><td>Bangladesh</td><td>1777.77</td><td>85.75</td><td><strong>931.76</strong></td><td>931.76</td><td>0.00</td></tr><tr><td>India</td><td>1814.82</td><td>1471.84</td><td>1643.33</td><td>1471.84</td><td>12.00</td></tr></tbody></table>

Remarks: <sup>1</sup> Plant Manager and <sup>2</sup> Other Position wages are from wages of ‘manager’ and of ‘human resource and/or marketing managers’ in ‘career’ tables appeared on the Average Salary Survey website [105], respectively. The data are based on at least 20 observations in order to be concurrent to wageindicator.org criteria. If the number of observations for each career does not reach 20 observations, the lowest and highest salaries from earning percentages, which are more than 20%, are used; Plant Manager and Administrative Employee wages are used for calculating labor costs. Administrative Employee wages are from the Other Position wages excepting when the Other Position wages of some countries are much less than their Plant Manager wages, the average of Plant Manager and Other Position wages will be used. Bold numbers indicate the sources of Administrative Employee wages.

<table><caption>**Table A14.** Cost for certificate implementation.</caption><thead><tr><th>Maximum<br>Turnover, €</th><th>Annual Turnover</th><th>Certificate<br>Fee [106], £</th><th>Auditing Fee [106],<br>£</th><th>Total Fees for<br>Certificates and Audits<br>for Three Years, €</th></tr></thead><tbody><tr><td>117,146.00</td><td>Up to £ 100,000</td><td>995.00</td><td>450.00</td><td>1692.76</td></tr><tr><td>292,865.00</td><td>£ 100,000–£ 250,000</td><td>1,295.00</td><td>500.00</td><td>2102.77</td></tr><tr><td>585,730.00</td><td>£ 250,000–£ 500,000</td><td>1,495.00</td><td>550.00</td><td>2395.64</td></tr><tr><td>1,171,460.00</td><td>£ 500,000–£ 1 Million</td><td>1,795.00</td><td>600.00</td><td>2805.65</td></tr><tr><td>1,757,190.00</td><td>£ 1–1.5 Million</td><td>1,995.00</td><td>650.00</td><td>3098.51</td></tr><tr><td>2,342,920.00</td><td>£ 1.5–2 Million</td><td>2,295.00</td><td>700.00</td><td>3508.52</td></tr><tr><td>3,514,380.00</td><td>£ 2–3 Million</td><td>2,795.00</td><td>750.00</td><td>4152.83</td></tr><tr><td>5,857,300.00</td><td>£ 3–5 Million</td><td>2,995.00</td><td>850.00</td><td>4504.26</td></tr></tbody></table>

Remarks: The certificate fee is valid for three years; learning time on sustainable practices for manager and other employees are 608 and 192 h, respectively.

<table><caption>**Table A15.** Fabric testing fee with laboratory.</caption><thead><tr><th></th><th>£</th><th>Min, €</th><th>Max, €</th><th>Average, €</th><th>Reference</th></tr></thead><tbody><tr><td>Fabric testing</td><td>45–60</td><td>52.72</td><td>70.29</td><td>61.50</td><td>[107]</td></tr></tbody></table>

<table><caption>**Table A16.** Cost and lead-time of sample delivery to laboratory and headquarters.</caption><thead><tr><th></th><th>Fabric XS,600<br>g, €/pack with<br>Signature [108]</th><th>Garment S, 1 kg,<br>€/pack with<br>signature [108]</th><th>Lead-Time,<br>Europe, Day<br>[109]</th><th>Lead-Time,<br>Others, Day<br>[109]</th></tr></thead><tbody><tr><td>Sample delivery cost/time</td><td>5.70</td><td>6.20</td><td>2.00</td><td>7.50</td></tr><tr><td>Number of sample deliveries</td><td>2</td><td>1</td><td></td><td></td></tr></tbody></table>
## Appendix A.2.2. Firm’s Sustainability Assurance Cost Data

<table><caption>Table A17. Firm’s costs and time for sustainability assurance activities.</caption><thead><tr><th></th><th>Flight from<br>Dusseldorf<br>Airport, €<br>[110]</th><th>Domestic<br>Travel Costs, €<br>(Taxi or Rental<br>Car) [111]</th><th>Fuel Costs<br>for Rental<br>Car, €<br>[112]</th><th>Total Trip<br>Time,<br>Days</th><th>Hotel<br>Cost [113]</th><th>Number<br>of Car<br>Rental<br>Days</th><th>Number<br>Hotel<br>Night</th></tr></thead><tbody><tr><td>Austria</td><td>299.62</td><td>153.78</td><td>20.00</td><td>3</td><td>144.00</td><td>3</td><td>2</td></tr><tr><td>China (Nanjing)</td><td>1762.64</td><td>42.00</td><td></td><td>6</td><td>122.00</td><td>4</td><td>3</td></tr><tr><td>Indonesia</td><td>1259.24</td><td>80.00</td><td></td><td>6</td><td>140.00</td><td>4</td><td>3</td></tr><tr><td>Great Britain</td><td>485.75</td><td>63.87</td><td>8.00</td><td>4</td><td>217.00</td><td>4</td><td>3</td></tr><tr><td>USA</td><td>1650.65</td><td>221.27</td><td>38.00</td><td>6</td><td>139.00</td><td>4</td><td>3</td></tr><tr><td>Thailand</td><td>1056.73</td><td>80.00</td><td></td><td>5</td><td>93.00</td><td>4</td><td>3</td></tr><tr><td>Germany</td><td>-</td><td>110.00</td><td>-</td><td>3</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Italy</td><td>269.05</td><td>49.58</td><td>6.00</td><td>3</td><td>97.00</td><td>3</td><td>2</td></tr><tr><td>Poland</td><td>237.84</td><td>72.06</td><td>38.00</td><td>3</td><td>50.00</td><td>3</td><td>2</td></tr><tr><td>Lithuania</td><td>357.75</td><td>10.00</td><td></td><td>4</td><td>94.00</td><td>4</td><td>3</td></tr><tr><td>Tunisia</td><td>698.94</td><td>24.00</td><td></td><td>5</td><td>76.00</td><td>4</td><td>3</td></tr><tr><td>Egypt</td><td>576.45</td><td>24.00</td><td></td><td>5</td><td>44.00</td><td>4</td><td>3</td></tr><tr><td>Turkey</td><td>335.88</td><td>40.00</td><td></td><td>4</td><td>53.00</td><td>4</td><td>3</td></tr><tr><td>China (Shanghai)</td><td>904.78</td><td>50.00</td><td></td><td>6</td><td>167.00</td><td>4</td><td>3</td></tr><tr><td>Bangladesh</td><td>1292.11</td><td>12.00</td><td></td><td>6</td><td>102.00</td><td>4</td><td>3</td></tr><tr><td>India</td><td>984.09</td><td>12.00</td><td></td><td>6</td><td>74.00</td><td>4</td><td>3</td></tr></tbody></table>

## Appendix A.2.3. Logistics-Related Cost Data

We searched logistics costs from the websites Searates.com [114] and Worldfreightrates.com [115] and freight insurance from the website Freightinsurancecenter.com [116]. Ship and truck insurance rates are 0.87 and 0.55 euro for every 100 euro of free on-board value of insured goods, with a minimum fee of 45 euros. Import duties were retrieved from the website simplyduty.com [117]. Number 1–16 in Tables A18–A22 refer to manufacturing locations in Austria, China (Nanjing), Indonesia, Great Britain, the United States, Thailand, Germany, Italy, Poland, Lithuania, Tunisia, Egypt, Turkey, China (Shanghai), Bangladesh, and India, respectively.

<table><caption>Table A18. Costs of transportation by truck and ship among the 16 manufacturing locations.</caption><thead><tr><th>From/to</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th><th>to</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>451</td><td>451</td><td>451</td><td>585</td><td>451</td><td><strong>0.06</strong></td><td><strong>0.05</strong></td><td><strong>0.07</strong></td><td><strong>0.11</strong></td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0.03</td></tr><tr><td>2</td><td>567</td><td>0</td><td>451</td><td>458</td><td>647</td><td>451</td><td>464</td><td>451</td><td>451</td><td>451</td><td>624</td><td>583</td><td><strong>0.01</strong></td><td>480</td><td>451</td><td>0.01</td><td></td></tr><tr><td>3</td><td>451</td><td>451</td><td>0</td><td>451</td><td>738</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0.00</td><td></td></tr><tr><td>4</td><td>451</td><td>552</td><td>451</td><td>0</td><td>504</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>552</td><td>716</td><td>582</td><td>0.00</td></tr><tr><td>5</td><td>665</td><td>734</td><td>917</td><td>459</td><td>0</td><td>934</td><td>451</td><td>594</td><td>503</td><td>523</td><td>594</td><td>733</td><td>683</td><td>734</td><td>1246</td><td>1006</td><td>0.02</td></tr><tr><td>6</td><td>451</td><td>451</td><td>451</td><td>451</td><td>752</td><td>0</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0.01</td><td></td></tr><tr><td>7</td><td><strong>0.06</strong></td><td>542</td><td>451</td><td>451</td><td>495</td><td>451</td><td>0</td><td><strong>0.07</strong></td><td><strong>0.08</strong></td><td><strong>0.12</strong></td><td>451</td><td>451</td><td>451</td><td>542</td><td>702</td><td>571</td><td>0.02</td></tr><tr><td>8</td><td><strong>0.05</strong></td><td>451</td><td>451</td><td>451</td><td>558</td><td>451</td><td><strong>0.07</strong></td><td>0</td><td><strong>0.11</strong></td><td><strong>0.16</strong></td><td>451</td><td>451</td><td>451</td><td>451</td><td>501</td><td>571</td><td>0.02</td></tr><tr><td>9</td><td><strong>0.07</strong></td><td>597</td><td>451</td><td>451</td><td>547</td><td>451</td><td><strong>0.08</strong></td><td><strong>0.11</strong></td><td>0</td><td><strong>0.05</strong></td><td>451</td><td>451</td><td>451</td><td>597</td><td>612</td><td>506</td><td>0.03</td></tr><tr><td>10</td><td><strong>0.11</strong></td><td>620</td><td>451</td><td>451</td><td>568</td><td>451</td><td><strong>0.12</strong></td><td><strong>0.16</strong></td><td><strong>0.05</strong></td><td>0</td><td>451</td><td>463</td><td>451</td><td>620</td><td>636</td><td>526</td><td>0.02</td></tr><tr><td>11</td><td>451</td><td>451</td><td>451</td><td>451</td><td>558</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>451</td><td>451</td><td>501</td><td>451</td><td>0.03</td><td></td></tr><tr><td>12</td><td>451</td><td>451</td><td>451</td><td>451</td><td>711</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>451</td><td>482</td><td>451</td><td>0.02</td><td></td></tr><tr><td>13</td><td>451</td><td>451</td><td>451</td><td>451</td><td>663</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>451</td><td>451</td><td>0.00</td><td></td></tr><tr><td>14</td><td>567</td><td><strong>0.01</strong></td><td>451</td><td>458</td><td>647</td><td>451</td><td>464</td><td>451</td><td>451</td><td>451</td><td>624</td><td>583</td><td>0</td><td>480</td><td>451</td><td>0.00</td><td></td></tr><tr><td>15</td><td>451</td><td>451</td><td>451</td><td>548</td><td>726</td><td>451</td><td>538</td><td>451</td><td>466</td><td>484</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>0.02</td><td></td></tr><tr><td>16</td><td>451</td><td>451</td><td>451</td><td>518</td><td>687</td><td>451</td><td>509</td><td>451</td><td>451</td><td>457</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>0.02</td><td></td></tr><tr><td>from</td><td>0.03</td><td>0.01</td><td>0.00</td><td>0.00</td><td>0.02</td><td>0.01</td><td>0.02</td><td>0.01</td><td>0.03</td><td>0.02</td><td>0.03</td><td>0.02</td><td>0.00</td><td>0.00</td><td>0.01</td><td>0.02</td><td></td></tr></tbody></table>

Remarks: Bold refers to truck cost in euro per kilogram and the rest is ship transportation price per ton in euro for the less-than-container load; the last column and row refer to truck cost in euro per kg to/from a port from/to a factory, respectively.
## Appendix A.2.2. Firm’s Sustainability Assurance Cost Data

<table><caption>Table A17. Firm’s costs and time for sustainability assurance activities.</caption><thead><tr><th></th><th>Flight from<br>Dusseldorf<br>Airport, €<br>[110]</th><th>Domestic<br>Travel Costs, €<br>(Taxi or Rental<br>Car) [111]</th><th>Fuel Costs<br>for Rental<br>Car, €<br>[112]</th><th>Total Trip<br>Time,<br>Days</th><th>Hotel<br>Cost [113]</th><th>Number<br>of Car<br>Rental<br>Days</th><th>Number<br>Hotel<br>Night</th></tr></thead><tbody><tr><td>Austria</td><td>299.62</td><td>153.78</td><td>20.00</td><td>3</td><td>144.00</td><td>3</td><td>2</td></tr><tr><td>China (Nanjing)</td><td>1762.64</td><td>42.00</td><td></td><td>6</td><td>122.00</td><td>4</td><td>3</td></tr><tr><td>Indonesia</td><td>1259.24</td><td>80.00</td><td></td><td>6</td><td>140.00</td><td>4</td><td>3</td></tr><tr><td>Great Britain</td><td>485.75</td><td>63.87</td><td>8.00</td><td>4</td><td>217.00</td><td>4</td><td>3</td></tr><tr><td>USA</td><td>1650.65</td><td>221.27</td><td>38.00</td><td>6</td><td>139.00</td><td>4</td><td>3</td></tr><tr><td>Thailand</td><td>1056.73</td><td>80.00</td><td></td><td>5</td><td>93.00</td><td>4</td><td>3</td></tr><tr><td>Germany</td><td>-</td><td>110.00</td><td>-</td><td>3</td><td>-</td><td>-</td><td>-</td></tr><tr><td>Italy</td><td>269.05</td><td>49.58</td><td>6.00</td><td>3</td><td>97.00</td><td>3</td><td>2</td></tr><tr><td>Poland</td><td>237.84</td><td>72.06</td><td>38.00</td><td>3</td><td>50.00</td><td>3</td><td>2</td></tr><tr><td>Lithuania</td><td>357.75</td><td>10.00</td><td></td><td>4</td><td>94.00</td><td>4</td><td>3</td></tr><tr><td>Tunisia</td><td>698.94</td><td>24.00</td><td></td><td>5</td><td>76.00</td><td>4</td><td>3</td></tr><tr><td>Egypt</td><td>576.45</td><td>24.00</td><td></td><td>5</td><td>44.00</td><td>4</td><td>3</td></tr><tr><td>Turkey</td><td>335.88</td><td>40.00</td><td></td><td>4</td><td>53.00</td><td>4</td><td>3</td></tr><tr><td>China (Shanghai)</td><td>904.78</td><td>50.00</td><td></td><td>6</td><td>167.00</td><td>4</td><td>3</td></tr><tr><td>Bangladesh</td><td>1292.11</td><td>12.00</td><td></td><td>6</td><td>102.00</td><td>4</td><td>3</td></tr><tr><td>India</td><td>984.09</td><td>12.00</td><td></td><td>6</td><td>74.00</td><td>4</td><td>3</td></tr></tbody></table>

## Appendix A.2.3. Logistics-Related Cost Data

We searched logistics costs from the websites Searates.com [114] and Worldfreightrates.com [115] and freight insurance from the website Freightinsurancecenter.com [116]. Ship and truck insurance rates are 0.87 and 0.55 euro for every 100 euro of free on-board value of insured goods, with a minimum fee of 45 euros. Import duties were retrieved from the website simplyduty.com [117]. Number 1–16 in Tables A18–A22 refer to manufacturing locations in Austria, China (Nanjing), Indonesia, Great Britain, the United States, Thailand, Germany, Italy, Poland, Lithuania, Tunisia, Egypt, Turkey, China (Shanghai), Bangladesh, and India, respectively.

<table><caption>Table A18. Costs of transportation by truck and ship among the 16 manufacturing locations.</caption><thead><tr><th>From/to</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th><th>to</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>451</td><td>451</td><td>451</td><td>585</td><td>451</td><td><strong>0.06</strong></td><td><strong>0.05</strong></td><td><strong>0.07</strong></td><td><strong>0.11</strong></td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0.03</td></tr><tr><td>2</td><td>567</td><td>0</td><td>451</td><td>458</td><td>647</td><td>451</td><td>464</td><td>451</td><td>451</td><td>451</td><td>624</td><td>583</td><td><strong>0.01</strong></td><td>480</td><td>451</td><td>0.01</td><td></td></tr><tr><td>3</td><td>451</td><td>451</td><td>0</td><td>451</td><td>738</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0.00</td><td></td></tr><tr><td>4</td><td>451</td><td>552</td><td>451</td><td>0</td><td>504</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>552</td><td>716</td><td>582</td><td>0.00</td></tr><tr><td>5</td><td>665</td><td>734</td><td>917</td><td>459</td><td>0</td><td>934</td><td>451</td><td>594</td><td>503</td><td>523</td><td>594</td><td>733</td><td>683</td><td>734</td><td>1246</td><td>1006</td><td>0.02</td></tr><tr><td>6</td><td>451</td><td>451</td><td>451</td><td>451</td><td>752</td><td>0</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0.01</td><td></td></tr><tr><td>7</td><td><strong>0.06</strong></td><td>542</td><td>451</td><td>451</td><td>495</td><td>451</td><td>0</td><td><strong>0.07</strong></td><td><strong>0.08</strong></td><td><strong>0.12</strong></td><td>451</td><td>451</td><td>451</td><td>542</td><td>702</td><td>571</td><td>0.02</td></tr><tr><td>8</td><td><strong>0.05</strong></td><td>451</td><td>451</td><td>451</td><td>558</td><td>451</td><td><strong>0.07</strong></td><td>0</td><td><strong>0.11</strong></td><td><strong>0.16</strong></td><td>451</td><td>451</td><td>451</td><td>451</td><td>501</td><td>571</td><td>0.02</td></tr><tr><td>9</td><td><strong>0.07</strong></td><td>597</td><td>451</td><td>451</td><td>547</td><td>451</td><td><strong>0.08</strong></td><td><strong>0.11</strong></td><td>0</td><td><strong>0.05</strong></td><td>451</td><td>451</td><td>451</td><td>597</td><td>612</td><td>506</td><td>0.03</td></tr><tr><td>10</td><td><strong>0.11</strong></td><td>620</td><td>451</td><td>451</td><td>568</td><td>451</td><td><strong>0.12</strong></td><td><strong>0.16</strong></td><td><strong>0.05</strong></td><td>0</td><td>451</td><td>463</td><td>451</td><td>620</td><td>636</td><td>526</td><td>0.02</td></tr><tr><td>11</td><td>451</td><td>451</td><td>451</td><td>451</td><td>558</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>451</td><td>451</td><td>501</td><td>451</td><td>0.03</td><td></td></tr><tr><td>12</td><td>451</td><td>451</td><td>451</td><td>451</td><td>711</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>451</td><td>482</td><td>451</td><td>0.02</td><td></td></tr><tr><td>13</td><td>451</td><td>451</td><td>451</td><td>451</td><td>663</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>451</td><td>451</td><td>0.00</td><td></td></tr><tr><td>14</td><td>567</td><td><strong>0.01</strong></td><td>451</td><td>458</td><td>647</td><td>451</td><td>464</td><td>451</td><td>451</td><td>451</td><td>624</td><td>583</td><td>0</td><td>480</td><td>451</td><td>0.00</td><td></td></tr><tr><td>15</td><td>451</td><td>451</td><td>451</td><td>548</td><td>726</td><td>451</td><td>538</td><td>451</td><td>466</td><td>484</td><td>451</td><td>451</td><td>451</td><td>0</td><td>451</td><td>0.02</td><td></td></tr><tr><td>16</td><td>451</td><td>451</td><td>451</td><td>518</td><td>687</td><td>451</td><td>509</td><td>451</td><td>451</td><td>457</td><td>451</td><td>451</td><td>451</td><td>451</td><td>0</td><td>0.02</td><td></td></tr><tr><td>from</td><td>0.03</td><td>0.01</td><td>0.00</td><td>0.00</td><td>0.02</td><td>0.01</td><td>0.02</td><td>0.01</td><td>0.03</td><td>0.02</td><td>0.03</td><td>0.02</td><td>0.00</td><td>0.00</td><td>0.01</td><td>0.02</td><td></td></tr></tbody></table>

Remarks: Bold refers to truck cost in euro per kilogram and the rest is ship transportation price per ton in euro for the less-than-container load; the last column and row refer to truck cost in euro per kg to/from a port from/to a factory, respectively.
<table><caption>**Table A19.** Import duty percentage for used garments (HS code 63090000).</caption><thead><tr><th>From/To</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>2</td><td>5.3</td><td>0</td><td>0</td><td>5.3</td><td>0</td><td>30</td><td>5.3</td><td>5.3</td><td>5.3</td><td>5.3</td><td>20</td><td>35</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>4</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>5</td><td>5.3</td><td>14</td><td>35</td><td>5.3</td><td>0</td><td>30</td><td>5.3</td><td>5.3</td><td>5.3</td><td>5.3</td><td>20</td><td>35</td><td>5.3</td><td>14</td><td>0</td><td>25</td></tr><tr><td>6</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>7</td><td>0</td><td>14</td><td>35</td><td>0</td><td>0</td><td>30</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>14</td><td>0</td><td>25</td></tr><tr><td>8</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>9</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>11</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>12</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>13</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>14</td><td>5.3</td><td>0</td><td>0</td><td>5.3</td><td>0</td><td>30</td><td>5.3</td><td>5.3</td><td>5.3</td><td>5.3</td><td>20</td><td>35</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>15</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>16</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr></tbody></table>

<table><caption>**Table A20.** Import duty percentage for viscose t-shirts (HS code 6114300000).</caption><thead><tr><th>From/To</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>2</td><td>12</td><td>0</td><td>0</td><td>12</td><td>28</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>0</td><td>0</td><td>0</td></tr><tr><td>3</td><td>9.6</td><td>0</td><td>0</td><td>9.6</td><td>28</td><td>0</td><td>9.6</td><td>9.6</td><td>9.6</td><td>9.6</td><td>0</td><td>0</td><td>9.6</td><td>0</td><td>0</td><td>0</td></tr><tr><td>4</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>5</td><td>12</td><td>18</td><td>0</td><td>12</td><td>0</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>18</td><td>0</td><td>0</td></tr><tr><td>6</td><td>12</td><td>0</td><td>0</td><td>12</td><td>28</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>0</td><td>0</td><td>0</td></tr><tr><td>7</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>8</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>9</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>10</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>11</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>12</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>13</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>14</td><td>12</td><td>0</td><td>0</td><td>12</td><td>28</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>0</td><td>0</td><td>0</td></tr><tr><td>15</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>16</td><td>9.6</td><td>18</td><td>0</td><td>9.6</td><td>28</td><td>0</td><td>9.6</td><td>9.6</td><td>9.6</td><td>9.6</td><td>0</td><td>0</td><td>9.6</td><td>18</td><td>0</td><td>0</td></tr></tbody></table>

<table><caption>**Table A21.** Import duty percentage for viscose fabrics (HS code 6006320000).</caption><thead><tr><th>From/To</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>2</td><td>8</td><td>0</td><td>0</td><td>8</td><td>10</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>4</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>5</td><td>8</td><td>10</td><td>10</td><td>8</td><td>0</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>8</td><td>10</td><td>0</td><td>25</td></tr><tr><td>6</td><td>8</td><td>0</td><td>0</td><td>8</td><td>10</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>7</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>8</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>9</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>10</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>11</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>12</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>13</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>14</td><td>8</td><td>0</td><td>0</td><td>8</td><td>10</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>15</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>16</td><td>0</td><td>8.5</td><td>8.3</td><td>8</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>10</td><td>0</td><td>8.5</td><td>0</td><td>0</td></tr></tbody></table>
<table><caption>Table A19. Import duty percentage for used garments (HS code 63090000).</caption><thead><tr><th>From/To</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>2</td><td>5.3</td><td>0</td><td>0</td><td>5.3</td><td>0</td><td>30</td><td>5.3</td><td>5.3</td><td>5.3</td><td>5.3</td><td>20</td><td>35</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>4</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>5</td><td>5.3</td><td>14</td><td>35</td><td>5.3</td><td>0</td><td>30</td><td>5.3</td><td>5.3</td><td>5.3</td><td>5.3</td><td>20</td><td>35</td><td>5.3</td><td>14</td><td>0</td><td>25</td></tr><tr><td>6</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>7</td><td>0</td><td>14</td><td>35</td><td>0</td><td>0</td><td>30</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>14</td><td>0</td><td>25</td></tr><tr><td>8</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>9</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>11</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>12</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>13</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>14</td><td>5.3</td><td>0</td><td>0</td><td>5.3</td><td>0</td><td>30</td><td>5.3</td><td>5.3</td><td>5.3</td><td>5.3</td><td>20</td><td>35</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>15</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr><tr><td>16</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td></tr></tbody></table>

<table><caption>Table A20. Import duty percentage for viscose t-shirts (HS code 6114300000).</caption><thead><tr><th>From/To</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>2</td><td>12</td><td>0</td><td>0</td><td>12</td><td>28</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>0</td><td>0</td><td>0</td></tr><tr><td>3</td><td>9.6</td><td>0</td><td>0</td><td>9.6</td><td>28</td><td>0</td><td>9.6</td><td>9.6</td><td>9.6</td><td>9.6</td><td>0</td><td>0</td><td>9.6</td><td>0</td><td>0</td><td>0</td></tr><tr><td>4</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>5</td><td>12</td><td>18</td><td>0</td><td>12</td><td>0</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>18</td><td>0</td><td>0</td></tr><tr><td>6</td><td>12</td><td>0</td><td>0</td><td>12</td><td>28</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>0</td><td>0</td><td>0</td></tr><tr><td>7</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>8</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>9</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>10</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>11</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>12</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>13</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>14</td><td>12</td><td>0</td><td>0</td><td>12</td><td>28</td><td>0</td><td>12</td><td>12</td><td>12</td><td>12</td><td>0</td><td>0</td><td>12</td><td>0</td><td>0</td><td>0</td></tr><tr><td>15</td><td>0</td><td>18</td><td>0</td><td>0</td><td>28</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>18</td><td>0</td><td>0</td></tr><tr><td>16</td><td>9.6</td><td>18</td><td>0</td><td>9.6</td><td>28</td><td>0</td><td>9.6</td><td>9.6</td><td>9.6</td><td>9.6</td><td>0</td><td>0</td><td>9.6</td><td>18</td><td>0</td><td>0</td></tr></tbody></table>

<table><caption>Table A21. Import duty percentage for viscose fabrics (HS code 6006320000).</caption><thead><tr><th>From/To</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><td>1</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>2</td><td>8</td><td>0</td><td>0</td><td>8</td><td>10</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>4</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>5</td><td>8</td><td>10</td><td>10</td><td>8</td><td>0</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>8</td><td>10</td><td>0</td><td>25</td></tr><tr><td>6</td><td>8</td><td>0</td><td>0</td><td>8</td><td>10</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>7</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>8</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>9</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>10</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>11</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>12</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>13</td><td>0</td><td>10</td><td>10</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>0</td><td>0</td><td>10</td><td>0</td><td>25</td></tr><tr><td>14</td><td>8</td><td>0</td><td>0</td><td>8</td><td>10</td><td>0</td><td>8</td><td>8</td><td>8</td><td>8</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>15</td><td>0</td><td>0</td><td>0</td><td>0</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>10</td><td>0</td><td>0</td><td>0</td><td>25</td></tr><tr><td>16</td><td>0</td><td>8.5</td><td>8.3</td><td>8</td><td>10</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td><td>10</td><td>0</td><td>8.5</td><td>0</td><td>0</td></tr></tbody></table>
<table><caption>**Table A22.** Import duty percentage for viscose fiber staplers (HS code 5504100000).</caption><thead><tr><th>From/to</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><th>1</th><td>0</td><td>5</td><td>5</td><td>0</td><td>4.3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>5</td><td>0</td><td>20</td></tr><tr><th>2</th><td>4</td><td>0</td><td>0</td><td>4</td><td>4.3</td><td>0</td><td>4</td><td>4</td><td>4</td><td>4</td><td>0</td><td>0</td><td>4</td><td>0</td><td>0</td><td>20</td></tr><tr><th>3</th><td>0</td><td>0</td><td>0</td><td>0</td><td>4.3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td></tr><tr><th>4</th><td>0</td><td>0</td><td>5</td><td>0</td><td>4.3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>5</td><td>0</td><td>20</td></tr><tr><th>5</th><td>4</td><td>5</td><td>5</td><td>4</td><td>0</td><td>0</td><td>4</td><td>4</td><td>4</td><td>4</td><td>0</td><td>0</td><td>4</td><td>5</td><td>0</td><td>20</td></tr><tr><th>6</th><td>4</td><td>0</td><td>0</td><td>4</td><td>4.3</td><td>0</td><td>4</td><td>4</td><td>4</td><td>4</td><td>0</td><td>0</td><td>4</td><td>0</td><td>0</td><td>20</td></tr></tbody></table>

## Appendix B. Cost and Carbon Dioxide Equivalent (CO2e) Computations for the Viscose T-Shirt Application

### Appendix B.1. Manufacturing Cost and CO2e Computations

Manufacturing costs in each supply stage (cost<sub>M</sub>) are calculated by summing the results of Equations (A1)–(A14), the other overhead costs, and profits. Recycling costs can be calculated with the same equations. All input and output amounts and time shown in the equations are for one-batch manufacturing. Unspecified acronyms refer to factors in Figure 2 shown in the paper. The materials cost of the initial stage (d) can be calculated by Equation (A1a). If the cost rate<sub>Mi</sub> for inputs of the initial stage (d) is the Ex Works (EXW) price at the factory at the earlier stage (d-1), logistics costs from d-1 to d location has to be included. Material cost<sub>Mi</sub> of subsequent stages (c and b) is calculated from the summation of manufacturing costs of the previous stage (d or c) with logistics costs (from d to c or c to b), as shown in Equation (A1b).

$$ \text{Material cost}_{\text{Mi}, d} = \text{Amount}_{\text{Mi}} \times \text{Cost rate}_{\text{Mi}} \qquad (\text{A1a}) $$

$$ \text{Material cost}_{\text{Mi}} \text{ for c or b} = \text{Cost}_{\text{M at d or c}} + \text{Cost}_{\text{L, d to c or c to b}} \qquad (\text{A1b}) $$

Direct and indirect employee costs are calculated according to Equations (A2)–(A4).

$$ \text{Direct labor cost}_{\text{Mhd}} = \text{Mt} \times \text{Number of people}_{\text{Mhd}} \times \text{Hourly wage}_{\text{Mhd}} \qquad (\text{A2}) $$

$$ \text{Indirect labor cost}_{\text{Mhi}} = (\text{Mt or T}_B) \times \text{Number of people}_{\text{Mhi}} \times \text{Hourly wage}_{\text{Mhi}} \qquad (\text{A3}) $$

$$ \text{Administrative employee cost}_{\text{Mha}} = \text{T}_B \times \text{Number of people}_{\text{Mha}} \times \text{Hourly wage}_{\text{Mha}} \qquad (\text{A4}) $$

where T<sub>B</sub> refers to total factory-working time of each batch. Hourly wage refers to industrial wages or occupational wages for workers and positions of different skill levels. The wages have to be equal to or higher than the living wage of each location. If not, living wages should be used in order to ensure human rights, social equality, and socio-economic sustainability.

Costs of water, electricity, and onsite heating can be calculated by Equations (A5)–(A7)

$$ \text{Water cost}_{\text{Mw}} = \text{Amount}_{\text{Mw}} \times \text{Cost rate}_{\text{Mw}} \qquad (\text{A5}) $$

$$ \text{Electricity cost} = \text{Amount}_{\text{(Mep+Mew+Meo)}} \times \text{Electricity cost rate} \qquad (\text{A6}) $$

$$ \text{Heat cost}_{\text{Mb}} = \text{Amount}_{\text{Me}} \times \text{Wood price} \times \text{Wood calorific values of fuel wood} \qquad (\text{A7}) $$

Wastes can be treated onsite or by a service provider. If waste treatment occurs at the factory, involving electricity for the treatment has to be calculated as shown in Equation (A6). Depending on how factories pay fee to the service provider, cost of solid waste treatment can be calculated by Equations (A8a) or (A8b) based on amount and time, respectively. In Equation (A8a), solid waste
<table><caption>**Table A22.** Import duty percentage for viscose fiber staplers (HS code 5504100000).</caption><thead><tr><th>From/to</th><th>1</th><th>2</th><th>3</th><th>4</th><th>5</th><th>6</th><th>7</th><th>8</th><th>9</th><th>10</th><th>11</th><th>12</th><th>13</th><th>14</th><th>15</th><th>16</th></tr></thead><tbody><tr><th>1</th><td>0</td><td>5</td><td>5</td><td>0</td><td>4.3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>5</td><td>0</td><td>20</td></tr><tr><th>2</th><td>4</td><td>0</td><td>0</td><td>4</td><td>4.3</td><td>0</td><td>4</td><td>4</td><td>4</td><td>4</td><td>0</td><td>0</td><td>4</td><td>0</td><td>0</td><td>20</td></tr><tr><th>3</th><td>0</td><td>0</td><td>0</td><td>0</td><td>4.3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>20</td></tr><tr><th>4</th><td>0</td><td>0</td><td>5</td><td>0</td><td>4.3</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>0</td><td>5</td><td>0</td><td>20</td></tr><tr><th>5</th><td>4</td><td>5</td><td>5</td><td>4</td><td>0</td><td>0</td><td>4</td><td>4</td><td>4</td><td>4</td><td>0</td><td>0</td><td>4</td><td>5</td><td>0</td><td>20</td></tr><tr><th>6</th><td>4</td><td>0</td><td>0</td><td>4</td><td>4.3</td><td>0</td><td>4</td><td>4</td><td>4</td><td>4</td><td>0</td><td>0</td><td>4</td><td>0</td><td>0</td><td>20</td></tr></tbody></table>

## Appendix B. Cost and Carbon Dioxide Equivalent (CO2e) Computations for the Viscose T-Shirt Application

### Appendix B.1. Manufacturing Cost and CO2e Computations

Manufacturing costs in each supply stage (cost<sub>M</sub>) are calculated by summing the results of Equations (A1)–(A14), the other overhead costs, and profits. Recycling costs can be calculated with the same equations. All input and output amounts and time shown in the equations are for one-batch manufacturing. Unspecified acronyms refer to factors in Figure 2 shown in the paper. The materials cost of the initial stage (d) can be calculated by Equation (A1a). If the cost rate<sub>Mi</sub> for inputs of the initial stage (d) is the Ex Works (EXW) price at the factory at the earlier stage (d-1), logistics costs from d-1 to d location has to be included. Material cost<sub>Mi</sub> of subsequent stages (c and b) is calculated from the summation of manufacturing costs of the previous stage (d or c) with logistics costs (from d to c or c to b), as shown in Equation (A1b).

$$ \text{Material cost}_{\text{Mi, d}} = \text{Amount}_{\text{Mi}} \times \text{Cost rate}_{\text{Mi}} \qquad (\text{A1a}) $$

$$ \text{Material cost}_{\text{Mi for c or b}} = \text{Cost}_{\text{M at d or c}} + \text{Cost}_{\text{L, d to c or c to b}} \qquad (\text{A1b}) $$

Direct and indirect employee costs are calculated according to Equations (A2)–(A4).

$$ \text{Direct labor cost}_{\text{Mhd}} = \text{Mt} \times \text{Number of people}_{\text{Mhd}} \times \text{Hourly wage}_{\text{Mhd}} \qquad (\text{A2}) $$

$$ \text{Indirect labor cost}_{\text{Mhi}} = (\text{Mt or T}_B) \times \text{Number of people}_{\text{Mhi}} \times \text{Hourly wage}_{\text{Mhi}} \qquad (\text{A3}) $$

$$ \text{Administrative employee cost}_{\text{Mha}} = \text{T}_B \times \text{Number of people}_{\text{Mha}} \times \text{Hourly wage}_{\text{Mha}} \qquad (\text{A4}) $$

where T<sub>B</sub> refers to total factory-working time of each batch. Hourly wage refers to industrial wages or occupational wages for workers and positions of different skill levels. The wages have to be equal to or higher than the living wage of each location. If not, living wages should be used in order to ensure human rights, social equality, and socio-economic sustainability.

Costs of water, electricity, and onsite heating can be calculated by Equations (A5)–(A7)

$$ \text{Water cost}_{\text{Mw}} = \text{Amount}_{\text{Mw}} \times \text{Cost rate}_{\text{Mw}} \qquad (\text{A5}) $$

$$ \text{Electricity cost} = \text{Amount}_{(\text{Mep}+\text{Mew}+\text{Meo})} \times \text{Electricity cost rate} \qquad (\text{A6}) $$

$$ \text{Heat cost}_{\text{Mb}} = \text{Amount}_{\text{Me}} \times \text{Wood price} \times \text{Wood calorific values of fuel wood} \qquad (\text{A7}) $$

Wastes can be treated onsite or by a service provider. If waste treatment occurs at the factory, involving electricity for the treatment has to be calculated as shown in Equation (A6). Depending on how factories pay fee to the service provider, cost of solid waste treatment can be calculated by Equations (A8a) or (A8b) based on amount and time, respectively. In Equation (A8a), solid waste
amount from processing can be from the difference between inputs and outputs. Equation (A8b) is used when the fee is a flat rate per year.

$$ \text{Solid waste cost}_{\text{Ms}} = \text{Amount}_{\text{Mws}} \times \text{Cost rate}_{\text{Mws}} \quad (\text{A8a}) $$

$$ \text{Solid waste cost}_{\text{Ms}} = T_B \times \text{Yearly fee}_{\text{Ms}}/T_F \quad (\text{A8b}) $$

where $T_F$ refers to factory working hours per year.

Costs of factory rent, as well as sample check and delivery are calculated by Equations (A9) to (A11).

$$ \text{Rent}_{\text{Mr}} = T_B \times \text{Monthly fee}_{\text{Mr}}/T_F/12 \quad (\text{A9}) $$

$$ \text{Sample check fee}_{\text{Msf}} = \text{Lab test fee}_{\text{Msf}}/N_B \quad (\text{A10}) $$

$$ \text{Sample delivery cost}_{\text{Msd}} = \text{Postal cost}_{\text{Msd}} \times \text{Number of delivery}_{\text{Msd}}/N_B \quad (\text{A11}) $$

where $N_B$ is the number of production batch which is used for allocating sample check costs into the number of batches produced with the tested materials or components and the checked product sample.

Costs relating to sustainability assurance activities performed by manufacturers are calculated by Equations (A12)–(A14) for acquiring and implement sustainability certificates and for employer social security contribution.

$$ \text{Certificate fee}_{\text{Mc}} = (\text{Certificate fee}_{\text{Mc}} + \text{Auditing fee}_{\text{Mc}}) \times T_B/(\text{Number of certified year} \times T_F) \quad (\text{A12}) $$

$$ \text{Employee training cost} = \text{Learning time}_{\text{Mcm},\text{Mco}} \times \text{Hourly wage} \times T_B/(\text{Total certified year} \times T_F) \quad (\text{A13}) $$

$$ \text{Social security cost}_{\text{Mc}} = \text{Rate}_{\text{Mc}} \times (\text{Cost}_{\text{Mhd}} + \text{Cost}_{\text{Mhi}} + \text{Cost}_{\text{Mha}} + \text{Employee training cost}) \quad (\text{A14}) $$

For the other overhead costs, users may use actual costs from factories or estimate them by multiplying a percentage with the summation of Equations (A1)–(A14). After that, profit margins of manufacturers at d, c, and b stages can be estimated by multiplying a percentage with the summation of Equations (A1)–(A14) and the other overheads cost. The percentages for the other overheads and profit margin depend on industries. Finally, the summation of Equations (A1)–(A14), the other overheads cost, and the profit margin is EXW price of materials, components, or products to the next supply chain tier/stage. The summation of EXW price and logistics costs to the location of the next stage is landed cost of materials, components, or products.

Manufacturing CO₂e is derived from the summation of CO₂e from activities relating to factors shown in Figure 2 at each d, c, and b manufacturing locations. Each activity CO₂e is calculated by Equation (A15).

$$ \text{CO}_2\text{e} = ((\text{EF}_{\text{CO}_2} \times \text{GWP}_{\text{CO}_2}) + (\text{EF}_{\text{CH}_4} \times \text{GWP}_{\text{CH}_4}) + (\text{EF}_{\text{N}_2\text{O}} \times \text{GWP}_{\text{N}_2\text{O}})) \times \text{Manufacturing rates} \quad (\text{A15}) $$

where Manufacturing rates, which are defined in Step 3 of the proposed approach, are amounts of consumed electricity for processing (Mep), waste treatment (Mew), and light/air/overheads (Meo), of heat generated onsite by biomass (Me), of solid wastes to landfill (Mws), and of delivered samples (Msd) and distance from factories to the headquarter and laboratory for quality and chemicals checking. Each EF collected in Step 5 is aligned to each factor of manufacturing activity rates. These CO₂e computations can be applied for computing CO₂e from the recycling process.

## Appendix B.2. Logistics Cost and CO₂e Computations

Logistics cost is calculated by summing international transportation, freight insurance, domestic transportation to/from ports in case of ship, import duties, and port fees shown in Equation (A16).

$$ \text{Cost}_L = \text{Cost}_{(Lm, Lw \text{ or } Ls, Ld)} + \text{Cost}_{Li} + \text{Cost}_{Lt} + \text{Cost}_{Lo} + \text{Cost}_{Ll} \quad (\text{A16}) $$
amount from processing can be from the difference between inputs and outputs. Equation (A8b) is used when the fee is a flat rate per year.

$$ \text{Solid waste cost}_{\text{Ms}} = \text{Amount}_{\text{Mws}} \times \text{Cost rate}_{\text{Mws}} \quad (\text{A8a}) $$

$$ \text{Solid waste cost}_{\text{Ms}} = T_B \times \text{Yearly fee}_{\text{Ms}}/T_F \quad (\text{A8b}) $$

where $T_F$ refers to factory working hours per year.

Costs of factory rent, as well as sample check and delivery are calculated by Equations (A9) to (A11).

$$ \text{Rent}_{\text{Mr}} = T_B \times \text{Monthly fee}_{\text{Mr}}/T_F/12 \quad (\text{A9}) $$

$$ \text{Sample check fee}_{\text{Msf}} = \text{Lab test fee}_{\text{Msf}}/N_B \quad (\text{A10}) $$

$$ \text{Sample delivery cost}_{\text{Msd}} = \text{Postal cost}_{\text{Msd}} \times \text{Number of delivery}_{\text{Msd}}/N_B \quad (\text{A11}) $$

where $N_B$ is the number of production batch which is used for allocating sample check costs into the number of batches produced with the tested materials or components and the checked product sample.

Costs relating to sustainability assurance activities performed by manufacturers are calculated by Equations (A12)–(A14) for acquiring and implement sustainability certificates and for employer social security contribution.

$$ \text{Certificate fee}_{\text{Mc}} = (\text{Certificate fee}_{\text{Mc}} + \text{Auditing fee}_{\text{Mc}}) \times T_B/(\text{Number of certified year} \times T_F) \quad (\text{A12}) $$

$$ \text{Employee training cost} = \text{Learning time}_{\text{Mcm},\text{Mco}} \times \text{Hourly wage} \times T_B/(\text{Total certified year} \times T_F) \quad (\text{A13}) $$

$$ \text{Social security cost}_{\text{Mc}} = \text{Rate}_{\text{Mc}} \times (\text{Cost}_{\text{Mhd}} + \text{Cost}_{\text{Mhi}} + \text{Cost}_{\text{Mha}} + \text{Employee training cost}) \quad (\text{A14}) $$

For the other overhead costs, users may use actual costs from factories or estimate them by multiplying a percentage with the summation of Equations (A1)–(A14). After that, profit margins of manufacturers at d, c, and b stages can be estimated by multiplying a percentage with the summation of Equations (A1)–(A14) and the other overheads cost. The percentages for the other overheads and profit margin depend on industries. Finally, the summation of Equations (A1)–(A14), the other overheads cost, and the profit margin is EXW price of materials, components, or products to the next supply chain tier/stage. The summation of EXW price and logistics costs to the location of the next stage is landed cost of materials, components, or products.

Manufacturing CO₂e is derived from the summation of CO₂e from activities relating to factors shown in Figure 2 at each d, c, and b manufacturing locations. Each activity CO₂e is calculated by Equation (A15).

$$ \text{CO}_2\text{e} = ((\text{EF}_{\text{CO}_2} \times \text{GWP}_{\text{CO}_2}) + (\text{EF}_{\text{CH}_4} \times \text{GWP}_{\text{CH}_4}) + (\text{EF}_{\text{N}_2\text{O}} \times \text{GWP}_{\text{N}_2\text{O}})) \times \text{Manufacturing rates} \quad (\text{A15}) $$

where Manufacturing rates, which are defined in Step 3 of the proposed approach, are amounts of consumed electricity for processing (Mep), waste treatment (Mew), and light/air/overheads (Meo), of heat generated onsite by biomass (Me), of solid wastes to landfill (Mws), and of delivered samples (Msd) and distance from factories to the headquarter and laboratory for quality and chemicals checking. Each EF collected in Step 5 is aligned to each factor of manufacturing activity rates. These CO₂e computations can be applied for computing CO₂e from the recycling process.

## Appendix B.2. Logistics Cost and CO₂e Computations

Logistics cost is calculated by summing international transportation, freight insurance, domestic transportation to/from ports in case of ship, import duties, and port fees shown in Equation (A16).

$$ \text{Cost}_L = \text{Cost}_{(Lm, Lw \text{ or } Ls, Ld)} + \text{Cost}_{Li} + \text{Cost}_{Lt} + \text{Cost}_{Lo} + \text{Cost}_{Ll} \quad (\text{A16}) $$
The transportation and insurance costs can be obtained from logistics providers or from the multiplication of size and/or weight of transported goods and distance data from Step 3 with transportation cost rates from Step 4. The import duties can be calculated by multiplying import duty rates from Step 4 with the summation of EXW price of transported goods, domestic and international transportation costs, and insurance cost.

Logistics CO₂e can be calculated by multiplying distance data from Step 3 with EFs of transportation mode from Step 5 and use GWP for CO₂e conversion. Logistic CO₂e for each transportation route from d to c, c to b, and b to a are calculated by Equation (A17).

$$CO_2e_L = ((EF_{CO2} \times GWP_{CO2}) + (EF_{CH4} \times GWP_{CH4}) + (EF_{N2O} \times GWP_{N2O})) \times Weight \times Distance \quad (A17)$$

CO₂e_L includes both domestic and international transportations and their EFs depend on transportation mode. Cost and CO₂e from reverse logistics to recycling locations are also calculated by Equations (A16) and (A17).

## Appendix B.3. Firm’s Sustainability Assurance Activity Cost and CO₂e Computations

Firm’s sustainability-assurance costs relate transportation, hotel, and manager costs to visit a factory and interests on capital for firm’s cash flow ensuring business sustainability. They are calculated according to Equations (A18)–(A22). Costs relating to a factory visit are allocated into the number of production batches before the next visit of an employee from headquarter for new styles and products as well as for solving problems.

$$Cost_F = Cost_{Fh} + Cost_{Ft} + Cost_{Fm} + Cost_{Fi} \quad (A18)$$

$$Cost_{Fh} = \text{Hotel night rate} \times \text{Number of travelling nights for a factory visit}/N_B \quad (A19)$$

$$Cost_{Ft} = (\text{Domestic transportation costs} + \text{International transportation cost})/N_B \quad (A20)$$

$$Cost_{Fm} = \text{Hourly wage} \times \text{Number of travelling hours}/N_B \quad (A21)$$

$$Cost_{Fi} = \text{Yearly rate}_{Fi}/365 \times (\text{Total cost}_{M} + \text{Total cost}_{L} + \text{Cost}_{Fh} + \text{Cost}_{Ft} + \text{Cost}_{Fm}) \times LT \quad (A22)$$

where LT is total lead time from manufacturing, logistics, and firm activities.

Sustainability Assurance CO₂e relates only the employee transportation including both domestic and international transportations of passengers. Their EFs depend on transportation mode. Passenger transportation CO₂e is calculated according to Equation (A23).

$$CO_2e_F = ((EF_{CO2} \times GWP_{CO2}) + (EF_{CH4} \times GWP_{CH4}) + (EF_{N2O} \times GWP_{N2O})) \times distance \quad (A23)$$
The transportation and insurance costs can be obtained from logistics providers or from the multiplication of size and/or weight of transported goods and distance data from Step 3 with transportation cost rates from Step 4. The import duties can be calculated by multiplying import duty rates from Step 4 with the summation of EXW price of transported goods, domestic and international transportation costs, and insurance cost.

Logistics CO₂e can be calculated by multiplying distance data from Step 3 with EFs of transportation mode from Step 5 and use GWP for CO₂e conversion. Logistic CO₂e for each transportation route from d to c, c to b, and b to a are calculated by Equation (A17).

$$CO_2e_L = ((EF_{CO_2} \times GWP_{CO_2}) + (EF_{CH_4} \times GWP_{CH_4}) + (EF_{N_2O} \times GWP_{N_2O})) \times Weight \times Distance \quad (A17)$$

CO₂e_L includes both domestic and international transportations and their EFs depend on transportation mode. Cost and CO₂e from reverse logistics to recycling locations are also calculated by Equations (A16) and (A17).

## Appendix B.3. Firm's Sustainability Assurance Activity Cost and CO₂e Computations

Firm's sustainability-assurance costs relate transportation, hotel, and manager costs to visit a factory and interests on capital for firm's cash flow ensuring business sustainability. They are calculated according to Equations (A18)–(A22). Costs relating to a factory visit are allocated into the number of production batches before the next visit of an employee from headquarter for new styles and products as well as for solving problems.

$$Cost_F = Cost_{Fh} + Cost_{Ft} + Cost_{Fm} + Cost_{Fi} \quad (A18)$$

$$Cost_{Fh} = \text{Hotel night rate} \times \text{Number of travelling nights for a factory visit}/N_B \quad (A19)$$

$$Cost_{Ft} = (\text{Domestic transportation costs} + \text{International transportation cost})/N_B \quad (A20)$$

$$Cost_{Fm} = \text{Hourly wage} \times \text{Number of travelling hours}/N_B \quad (A21)$$

$$Cost_{Fi} = \text{Yearly rate}_{Fi}/365 \times (\text{Total cost}_{M} + \text{Total cost}_{L} + \text{Cost}_{Fh} + \text{Cost}_{Ft} + \text{Cost}_{Fm}) \times LT \quad (A22)$$

where LT is total lead time from manufacturing, logistics, and firm activities.

Sustainability Assurance CO₂e relates only the employee transportation including both domestic and international transportations of passengers. Their EFs depend on transportation mode. Passenger transportation CO₂e is calculated according to Equation (A23).

$$CO_2e_F = ((EF_{CO_2} \times GWP_{CO_2}) + (EF_{CH_4} \times GWP_{CH_4}) + (EF_{N_2O} \times GWP_{N_2O})) \times distance \quad (A23)$$
# Appendix C. Analysis Results from the Viscose T-Shirt Application

## Appendix C.1. Cost and Carbon Dioxide Equivalent (CO2e) Ranking Results

<table><caption>**Table A23.** The 16 lowest cost and CO₂e supply chains for the European market and their cost and CO₂e values for 1800 t-shirt manufacturing.</caption><thead><tr><th>Rank</th><th>Low-Cost Supply Chain</th><th>€</th><th>Low-CO₂e Supply Chain</th><th>kgCO₂e</th></tr></thead><tbody><tr><td>1</td><td>US-EG-EG</td><td>7768</td><td>AT-AT-AT</td><td>6122</td></tr><tr><td>2</td><td>ID-EG-EG</td><td>7777</td><td>AT-DE-DE</td><td>6190</td></tr><tr><td>3</td><td>US-TN-TN</td><td>7921</td><td>AT-DE-AT</td><td>6198</td></tr><tr><td>4</td><td>CN(N)-EG-EG</td><td>7973</td><td>AT-AT-DE</td><td>6248</td></tr><tr><td>5</td><td>TH-EG-EG</td><td>8051</td><td>AT-DE-GB</td><td>6393</td></tr><tr><td>6</td><td>CN(N)-TN-TN</td><td>8074</td><td>AT-IT-AT</td><td>6392</td></tr><tr><td>7</td><td>ID-TN-TN</td><td>8134</td><td>AT-AT-IT</td><td>6406</td></tr><tr><td>8</td><td>AT-EG-EG</td><td>8215</td><td>AT-DE-IT</td><td>6431</td></tr><tr><td>9</td><td>GB-EG-EG</td><td>8301</td><td>AT-AT-LT</td><td>6438</td></tr><tr><td>10</td><td>TH-TN-TN</td><td>8408</td><td>AT-IT-DE</td><td>6460</td></tr><tr><td>11</td><td>ID-TR-TR</td><td>8520</td><td>AT-DE-LT</td><td>6462</td></tr><tr><td>12</td><td>US-TR-TR</td><td>8521</td><td>AT-AT-GB</td><td>6483</td></tr><tr><td>13</td><td>AT-TN-TN</td><td>8572</td><td>AT-GB-DE</td><td>6503</td></tr><tr><td>14</td><td>US-PL-PL</td><td>8634</td><td>AT-LT-AT</td><td>6511</td></tr><tr><td>15</td><td>GB-TN-TN</td><td>8658</td><td>AT-GB-AT</td><td>6543</td></tr><tr><td>16</td><td>AT-PL-PL</td><td>8685</td><td>AT-IT-IT</td><td>6548</td></tr></tbody></table>

Remarks: Alternative names refer to locations of fiber, fabric, and garment manufacturing; and AT = Austria, CN (N) = China (Nanjing), ID = Indonesia, GB = Great Britain, US = the United States, TH = Thailand, DE = Germany, PL = Poland, IT = Italy, LT = Lithuania, TN = Tunisia, EG = Egypt, TR = Turkey.

## Appendix C.2. Important Cost and CO₂e Factors by Stacked Column Charts

<figure><img src="image_6.png" /><figcaption>**Figure A1.** Breakdown costs of the 16 lowest cost supply chains for one 1800 t-shirt batch. Remarks: Fi, Fab, and Gar refer to fibers, fabrics, and garments; OH is overheads; and AT = Austria, CN(N) = China (Nanjing), ID = Indonesia, GB = Great Britain, US = the United States, TH = Thailand, DE = Germany, PL = Poland, TN = Tunisia, EG = Egypt, TR = Turkey.</figcaption></figure>
# Appendix C. Analysis Results from the Viscose T-Shirt Application

## Appendix C.1. Cost and Carbon Dioxide Equivalent (CO2e) Ranking Results

<table><caption>**Table A23.** The 16 lowest cost and CO₂e supply chains for the European market and their cost and CO₂e values for 1800 t-shirt manufacturing.</caption><thead><tr><th>Rank</th><th>Low-Cost Supply Chain</th><th>€</th><th>Low-CO₂e Supply Chain</th><th>kgCO₂e</th></tr></thead><tbody><tr><td>1</td><td>US-EG-EG</td><td>7768</td><td>AT-AT-AT</td><td>6122</td></tr><tr><td>2</td><td>ID-EG-EG</td><td>7777</td><td>AT-DE-DE</td><td>6190</td></tr><tr><td>3</td><td>US-TN-TN</td><td>7921</td><td>AT-DE-AT</td><td>6198</td></tr><tr><td>4</td><td>CN(N)-EG-EG</td><td>7973</td><td>AT-AT-DE</td><td>6248</td></tr><tr><td>5</td><td>TH-EG-EG</td><td>8051</td><td>AT-DE-GB</td><td>6393</td></tr><tr><td>6</td><td>CN(N)-TN-TN</td><td>8074</td><td>AT-IT-AT</td><td>6392</td></tr><tr><td>7</td><td>ID-TN-TN</td><td>8134</td><td>AT-AT-IT</td><td>6406</td></tr><tr><td>8</td><td>AT-EG-EG</td><td>8215</td><td>AT-DE-IT</td><td>6431</td></tr><tr><td>9</td><td>GB-EG-EG</td><td>8301</td><td>AT-AT-LT</td><td>6438</td></tr><tr><td>10</td><td>TH-TN-TN</td><td>8408</td><td>AT-IT-DE</td><td>6460</td></tr><tr><td>11</td><td>ID-TR-TR</td><td>8520</td><td>AT-DE-LT</td><td>6462</td></tr><tr><td>12</td><td>US-TR-TR</td><td>8521</td><td>AT-AT-GB</td><td>6483</td></tr><tr><td>13</td><td>AT-TN-TN</td><td>8572</td><td>AT-GB-DE</td><td>6503</td></tr><tr><td>14</td><td>US-PL-PL</td><td>8634</td><td>AT-LT-AT</td><td>6511</td></tr><tr><td>15</td><td>GB-TN-TN</td><td>8658</td><td>AT-GB-AT</td><td>6543</td></tr><tr><td>16</td><td>AT-PL-PL</td><td>8685</td><td>AT-IT-IT</td><td>6548</td></tr></tbody></table>

Remarks: Alternative names refer to locations of fiber, fabric, and garment manufacturing; and AT = Austria, CN (N) = China (Nanjing), ID = Indonesia, GB = Great Britain, US = the United States, TH = Thailand, DE = Germany, PL = Poland, IT = Italy, LT = Lithuania, TN = Tunisia, EG = Egypt, TR = Turkey.

## Appendix C.2. Important Cost and CO₂e Factors by Stacked Column Charts

<figure><img src="image_7.png" /><figcaption>**Figure A1.** Breakdown costs of the 16 lowest cost supply chains for one 1800 t-shirt batch. Remarks: Fi, Fab, and Gar refer to fibers, fabrics, and garments; OH is overheads; and AT = Austria, CN(N) = China (Nanjing), ID = Indonesia, GB = Great Britain, US = the United States, TH = Thailand, DE = Germany, PL = Poland, TN = Tunisia, EG = Egypt, TR = Turkey.</figcaption></figure>
<figure><img src="image_7.png" /><figcaption>**Figure A2.** Breakdown CO₂e of the 16 lowest CO₂e supply chains for one 1800 t-shirt batch. Remarks: Fi, Fab, and Gar refer to fibers, fabrics, and garments; NREU and REU are non-renewable and renewable energy use; and AT = Austria, GB = Great Britain, DE = Germany, IT = Italy, LT = Lithuania.</figcaption></figure>

<figure><img src="image_8.png" /><figcaption>**Figure A3.** Optimized low cost and CO₂e supply chains on the Pareto frontier of the categorical scatter plotting between the firm-scope costs and CO₂e of all 1536 possible supply chains for a 1800-t-shirt batch. Remarks: Each supply chain on the Pareto frontier shows index number to fiber, fabric, and garment manufacturing locations, as well as its cost and CO₂e; 1 = AT-AT-AT, 10 = AT-AT-LT, 120 = AT-IT-IT, 154 = AT-LT-LT, 137 = AT-PL-PL, 171 = AT-TN-TN, 188 = AT-EG-EG, 1195 = US-TN-TN, 700 = ID-EG-EG, 1212 = US-EG-EG; and AT = Austria, ID = Indonesia, US = the United States, IT = Italy, PL = Poland, LT = Lithuania, TN = Tunisia, EG = Egypt.</figcaption></figure>
<figure><img src="image_8.png" /><figcaption>**Figure A2.** Breakdown CO₂e of the 16 lowest CO₂e supply chains for one 1800 t-shirt batch. Remarks: Fi, Fab, and Gar refer to fibers, fabrics, and garments; NREU and REU are non-renewable and renewable energy use; and AT = Austria, GB = Great Britain, DE = Germany, IT = Italy, LT = Lithuania.</figcaption></figure>

<figure><img src="image_9.png" /><figcaption>**Figure A3.** Optimized low cost and CO₂e supply chains on the Pareto frontier of the categorical scatter plotting between the firm-scope costs and CO₂e of all 1536 possible supply chains for a 1800-t-shirt batch. Remarks: Each supply chain on the Pareto frontier shows index number to fiber, fabric, and garment manufacturing locations, as well as its cost and CO₂e; 1 = AT-AT-AT, 10 = AT-AT-LT, 120 = AT-IT-IT, 154 = AT-LT-LT, 137 = AT-PL-PL, 171 = AT-TN-TN, 188 = AT-EG-EG, 1195 = US-TN-TN, 700 = ID-EG-EG, 1212 = US-EG-EG; and AT = Austria, ID = Indonesia, US = the United States, IT = Italy, PL = Poland, LT = Lithuania, TN = Tunisia, EG = Egypt.</figcaption></figure>
References

1. Tse, Y.K.; Tan, K.H. Managing product quality risk and visibility in multi-layer supply chain. *Int. J. Prod. Econ.* **2012**, *139*, 49–57. [CrossRef]

2. Elkington, J. Triple bottom line. In *Berkshire Encyclopedia of Sustainability*; Laszlo, C., Christensen, K., Fogel, D., Wagner, G., Whitehouse, P., Eds.; Berkshire: Great Barrington, MA, USA, 2010; Volume 2, pp. 464–467.

3. Tachizawa, E.M.; Wong, C.Y. Towards a theory of multi-tier sustainable supply chains: A systematic literature review. *Int. J. Supply Chain Manag.* **2014**, *19*, 643–663. [CrossRef]

4. Dou, Y.; Zhu, Q.; Sarkis, J. Green multi-tier supply chain management: An enabler investigation. *J. Purch. Supply Manag.* **2018**, *24*, 95–107. [CrossRef]

5. Mena, C.; Humphries, A.; Choi, T.Y. Toward a theory of multi-tier supply chain management. *J. Supply Chain Manag.* **2013**, *49*, 58–77. [CrossRef]

6. Sauer, P.C.; Seuring, S. A three-dimensional framework for multi-tier sustainable supply chain management. *Int. J. Supply Chain Manag.* **2018**, *23*, 560–572. [CrossRef]

7. Wilhelm, M.M.; Blome, C.; Bhakoo, V.; Paulraj, A. Sustainability in multi-tier supply chains: Understanding the double agency role of the first-tier supplier. *J. Oper. Manag.* **2016**, *41*, 42–60. [CrossRef]

8. Wilhelm, M.; Blome, C.; Wieck, E.; Xiao, C.Y. Implementing sustainability in multi-tier supply chains: Strategies and contingencies in managing sub-suppliers. *Int. J. Prod. Econ.* **2016**, *182*, 196–212. [CrossRef]

9. Sirilertsuwan, P.; Hjelmgren, D.; Ekwall, D. Exploring current enablers and barriers for sustainable proximity manufacturing. *J. Fash. Mark. Manag* **2019**, *23*, 551–571. [CrossRef]

10. Perez Loaiza, R.E.; Olivares-Benitez, E.; Miranda Gonzalez, P.A.; Guerrero Campanur, A.; Martinez Flores, J.L. Supply chain network design with efficiency, location, and inventory policy using a multiobjective evolutionary algorithm. *Int. Trans. Oper. Res.* **2017**, *24*, 251–275. [CrossRef]

11. Xu, W.; Liu, L.; Zhang, Q.; Wang, X. A multi-object decision-making method for location model of manufacturing industry under uncertain environment. *J. Interdiscip. Math.* **2017**, *20*, 1019–1028. [CrossRef]

12. Hammami, R.; Frein, Y.; Bahli, B. Supply chain design to guarantee quoted lead time and inventory replenishment: Model and insights. *Int. J. Prod. Res.* **2017**, *55*, 3431–3450. [CrossRef]

13. Teimoury, E.; Amiri, S.O.H.; Ketabchi, F. Incorporating vehicle routing, location and supplier selection problems for reducing pollutants emission. *Ind. Eng. Manag. Syst.* **2017**, *16*, 574–589. [CrossRef]

14. Srinivasan, S.; Khan, S.H. Multi-stage manufacturing/re-manufacturing facility location and allocation model under uncertain demand and return. *Int. J. Adv. Manuf. Technol.* **2018**, *94*, 2847–2860. [CrossRef]

15. Zhen, L.; Sun, Q.; Wang, K.; Zhang, X. Facility location and scale optimisation in closed-loop supply chain. *Int. J. Prod. Res.* **2019**, *57*, 7567–7585. [CrossRef]

16. Lara, C.L.; Bernal, D.E.; Li, C.; Grossmann, I.E. Global optimization algorithm for multi-period design and planning of centralized and distributed manufacturing networks. *Comput. Chem. Eng.* **2019**, *127*, 295–310. [CrossRef]

17. Mishra, S.; Singh, S.P. An environmentally sustainable manufacturing network model under an international ecosystem. *Clean Technol. Environ. Policy* **2019**, *21*, 1237–1257. [CrossRef]

18. Alizadeh, M.; Ma, J.; Mahdavi-Amiri, N.; Marufuzzaman, M.; Jaradat, R. A stochastic programming model for a capacitated location-allocation problem with heterogeneous demands. *Comput. Ind. Eng.* **2019**, *137*, 106055. [CrossRef]

19. Brush, T.H.; Marutan, C.A.; Karnani, A. The plant location decision in multinational manufacturing firms: An empirical analysis of international business and manufacturing strategy perspectives. *Prod. Oper. Manag. J.* **1999**, *8*, 109–132. [CrossRef]

20. Chaabane, A.; Ramudhin, A.; Paquet, M. Design of sustainable supply chains under the emission trading scheme. *Int. J. Prod. Econ.* **2010**, *135*, 37–49. [CrossRef]

21. Kuo, T.-C.; Tseng, M.-L.; Chen, H.-M.; Chen, P.-S.; Chang, P.-C. Design and analysis of supply chain networks with low carbon emissions. *Comput. Econ.* **2018**, *52*, 1353–1374. [CrossRef]

22. Kuo, C.T.; Lee, Y. Using Pareto Optimization to Support Supply Chain Network Design within Environmental Footprint Impact Assessment. *Sustainability* **2019**, *11*, 452. [CrossRef]

23. Nouira, I.; Hammami, R.; Frein, Y.; Temponi, C. Design of forward supply chains: Impact of a carbon emissions-sensitive demand. *Int. J. Prod. Econ.* **2016**, *173*, 80–98. [CrossRef]
## References

1. Tse, Y.K.; Tan, K.H. Managing product quality risk and visibility in multi-layer supply chain. *Int. J. Prod. Econ.* **2012**, *139*, 49–57. [CrossRef]

2. Elkington, J. Triple bottom line. In *Berkshire Encyclopedia of Sustainability*; Laszlo, C., Christensen, K., Fogel, D., Wagner, G., Whitehouse, P., Eds.; Berkshire: Great Barrington, MA, USA, 2010; Volume 2, pp. 464–467.

3. Tachizawa, E.M.; Wong, C.Y. Towards a theory of multi-tier sustainable supply chains: A systematic literature review. *Int. J. Supply Chain Manag.* **2014**, *19*, 643–663. [CrossRef]

4. Dou, Y.; Zhu, Q.; Sarkis, J. Green multi-tier supply chain management: An enabler investigation. *J. Purch. Supply Manag.* **2018**, *24*, 95–107. [CrossRef]

5. Mena, C.; Humphries, A.; Choi, T.Y. Toward a theory of multi-tier supply chain management. *J. Supply Chain Manag.* **2013**, *49*, 58–77. [CrossRef]

6. Sauer, P.C.; Seuring, S. A three-dimensional framework for multi-tier sustainable supply chain management. *Int. J. Supply Chain Manag.* **2018**, *23*, 560–572. [CrossRef]

7. Wilhelm, M.M.; Blome, C.; Bhakoo, V.; Paulraj, A. Sustainability in multi-tier supply chains: Understanding the double agency role of the first-tier supplier. *J. Oper. Manag.* **2016**, *41*, 42–60. [CrossRef]

8. Wilhelm, M.; Blome, C.; Wieck, E.; Xiao, C.Y. Implementing sustainability in multi-tier supply chains: Strategies and contingencies in managing sub-suppliers. *Int. J. Prod. Econ.* **2016**, *182*, 196–212. [CrossRef]

9. Sirilertsuwan, P.; Hjelmgren, D.; Ekwall, D. Exploring current enablers and barriers for sustainable proximity manufacturing. *J. Fash. Mark. Manag* **2019**, *23*, 551–571. [CrossRef]

10. Perez Loaiza, R.E.; Olivares-Benitez, E.; Miranda Gonzalez, P.A.; Guerrero Campanur, A.; Martinez Flores, J.L. Supply chain network design with efficiency, location, and inventory policy using a multiobjective evolutionary algorithm. *Int. Trans. Oper. Res.* **2017**, *24*, 251–275. [CrossRef]

11. Xu, W.; Liu, L.; Zhang, Q.; Wang, X. A multi-object decision-making method for location model of manufacturing industry under uncertain environment. *J. Interdiscip. Math.* **2017**, *20*, 1019–1028. [CrossRef]

12. Hammami, R.; Frein, Y.; Bahli, B. Supply chain design to guarantee quoted lead time and inventory replenishment: Model and insights. *Int. J. Prod. Res.* **2017**, *55*, 3431–3450. [CrossRef]

13. Teimoury, E.; Amiri, S.O.H.; Ketabchi, F. Incorporating vehicle routing, location and supplier selection problems for reducing pollutants emission. *Ind. Eng. Manag. Syst.* **2017**, *16*, 574–589. [CrossRef]

14. Srinivasan, S.; Khan, S.H. Multi-stage manufacturing/re-manufacturing facility location and allocation model under uncertain demand and return. *Int. J. Adv. Manuf. Technol.* **2018**, *94*, 2847–2860. [CrossRef]

15. Zhen, L.; Sun, Q.; Wang, K.; Zhang, X. Facility location and scale optimisation in closed-loop supply chain. *Int. J. Prod. Res.* **2019**, *57*, 7567–7585. [CrossRef]

16. Lara, C.L.; Bernal, D.E.; Li, C.; Grossmann, I.E. Global optimization algorithm for multi-period design and planning of centralized and distributed manufacturing networks. *Comput. Chem. Eng.* **2019**, *127*, 295–310. [CrossRef]

17. Mishra, S.; Singh, S.P. An environmentally sustainable manufacturing network model under an international ecosystem. *Clean Technol. Environ. Policy* **2019**, *21*, 1237–1257. [CrossRef]

18. Alizadeh, M.; Ma, J.; Mahdavi-Amiri, N.; Marufuzzaman, M.; Jaradat, R. A stochastic programming model for a capacitated location-allocation problem with heterogeneous demands. *Comput. Ind. Eng.* **2019**, *137*, 106055. [CrossRef]

19. Brush, T.H.; Marutan, C.A.; Karnani, A. The plant location decision in multinational manufacturing firms: An empirical analysis of international business and manufacturing strategy perspectives. *Prod. Oper. Manag. J.* **1999**, *8*, 109–132. [CrossRef]

20. Chaabane, A.; Ramudhin, A.; Paquet, M. Design of sustainable supply chains under the emission trading scheme. *Int. J. Prod. Econ.* **2010**, *135*, 37–49. [CrossRef]

21. Kuo, T.-C.; Tseng, M.-L.; Chen, H.-M.; Chen, P.-S.; Chang, P.-C. Design and analysis of supply chain networks with low carbon emissions. *Comput. Econ.* **2018**, *52*, 1353–1374. [CrossRef]

22. Kuo, C.T.; Lee, Y. Using Pareto Optimization to Support Supply Chain Network Design within Environmental Footprint Impact Assessment. *Sustainability* **2019**, *11*, 452. [CrossRef]

23. Nouira, I.; Hammami, R.; Frein, Y.; Temponi, C. Design of forward supply chains: Impact of a carbon emissions-sensitive demand. *Int. J. Prod. Econ.* **2016**, *173*, 80–98. [CrossRef]
24. Ramudhin, A.; Chaabane, A.; Paquet, M. Carbon market sensitive sustainable supply chain network design. *Int. J. Manag. Sci. Eng. Manag.* **2010**, *5*, 30–38. [CrossRef]

25. Weber, A. *Alfred Weber's Theory of the Location of Industries*; Friedrich, C.J., Ed.; The University of Chicago Press: Chicago, IL, USA, 1929.

26. Chen, L.; Olhager, J.; Tang, O. Manufacturing facility location and sustainability: A literature review and research agenda. *Int. J. Prod. Econ.* **2014**, *149*, 154–163. [CrossRef]

27. Brandenburg, M.; Govindan, K.; Sarkis, J.; Seuring, S. Quantitative models for sustainable supply chain management: Developments and directions. *Eur. J. Oper. Res.* **2014**, *233*, 299–312. [CrossRef]

28. Dou, Y.; Sarkis, J. A joint location and outsourcing sustainability analysis for a strategic offshoring decision. *Int. J. Prod. Res.* **2010**, *48*, 567–592. [CrossRef]

29. Ritchie, W.J. Managerial Cognitions and Objective Measures of Organization Performance: What Shapes Convergence? Ph.D. Thesis, The Florida State University, Tallahassee, FL, USA, 2001.

30. Daniels, J.; Werner, P.; Bahill, A.T. Quantitative methods for tradeoff analysis. *Syst. Eng.* **2001**, *4*, 190–212. [CrossRef]

31. Lima-Junior, F.R.; Carpinetti, L.C.R. Quantitative models for supply chain performance evaluation: A literature review. *Comput. Ind. Eng.* **2017**, *113*, 333–346. [CrossRef]

32. Sirilertsuwan, P.; Ekwall, D.; Hjelmgren, D. Proximity manufacturing for enhancing clothing supply chain sustainability. *Int. J. Logist. Manag.* **2018**, *29*, 1346–1378. [CrossRef]

33. Seltman, H.J. Exploratory data analysis and learning SPSS: Data and EDA. In *Experimental Design and Analysis*; Carnegie Mellon University Statistics and Data Science: Pittsburgh, PA, USA, 2018; pp. 61–193.

34. Wright, G.; Bradfield, R.; Cairns, G. Does the intuitive logics method-and its recent enhancements-produce "effective" scenarios? *Technol. Forecast. Soc. Chang.* **2013**, *80*, 631–642. [CrossRef]

35. Lotov, A.V. *Interactive Decision Maps Approximation and Visualization of Pareto Frontier*, 1st ed.; Springer US: New York, NY, USA, 2004.

36. Triantaphyllou, E.; Sánchez, A. A sensitivity analysis approach for some deterministic multi-criteria decision-making methods*. *Decis. Sci.* **1997**, *28*, 151–194. [CrossRef]

37. Yvonne Feilzer, M. Doing mixed methods research pragmatically: Implications for the rediscovery of pragmatism as a research paradigm. *J. Mix Methods Res.* **2009**, *4*, 6–16. [CrossRef]

38. Tate, W.L.; Ellram, L.M.; Schoenherr, T.; Petersen, K.J. Global competitive conditions driving the manufacturing location decision. *Bus. Horiz.* **2014**, *57*, 381–390. [CrossRef]

39. Clark, H.; Anderson, A.A. Theories of change and logic models: Telling them apart. In *Proceedings of the American Evaluation Association Conference, Atlanta, GA, USA, 3–6 November 2004*.

40. Millar, A.; Simeone, R.S.; Carnevale, J.T. Logic models: A systems tool for performance management. *Eval. Program. Plann.* **2001**, *24*, 73–81. [CrossRef]

41. Askarany, D.; Yazdifar, H.; Askary, S. Supply chain management, activity-based costing and organisational factors. *Int. J. Prod. Econ.* **2010**, *127*, 238–248. [CrossRef]

42. Oliva, R. Intervention as a research strategy. *J. Oper. Manag.* **2019**, *65*, 710–724. [CrossRef]

43. Seuring, S.; Müller, M. From a literature review to a conceptual framework for sustainable supply chain management. *J. Clean. Prod.* **2008**, *16*, 1699–1710. [CrossRef]

44. Greenhouse Gas Protocol. Calculation Tools. Available online: https://ghgprotocol.org/calculation-tools (accessed on 25 December 2019).

45. The Intergovernmental Panel on Climate Change (IPCC). EFDB Emission Factor Database. Available online: https://www.ipcc-nggip.iges.or.jp/EFDB/main.php (accessed on 18 July 2019).

46. Ferdows, K. Making the most of foreign factories. *Harv. Bus. Rev.* **1997**, *75*, 73–91.

47. Statista. *Apparel and Clothing Market Europe-Statistics and Facts*; Sabanoglu, T., Ed.; Available online: https://www.statista.com/topics/3423/clothing-and-apparel-market-in-europe/ (accessed on 1 June 2019).

48. Angelstam, M.; Artman, A.; Hanström, J.; Rodríguez, D.M.; Uskali, D. Comparative LCA: Viscose vs Cotton T-shirts. In *AG2800 Life Cycle Assessment*; KTH Royal Institute of Technology: Stockholm, Sweden, 2016.

49. Shen, L.; Patel, M.K. Life cycle assessment of man-made cellulose fibres. *Lenzing. Ber.* **2010**, *88*, 1–59.

50. Overview of a Knit-Dyeing Factory with Necessary Production Formulas. Available online: http://www.engi neeringresearch.org/index.php/GJRE/article/view/1013 (accessed on 20 April 2019).
24. Ramudhin, A.; Chaabane, A.; Paquet, M. Carbon market sensitive sustainable supply chain network design. *Int. J. Manag. Sci. Eng. Manag.* **2010**, *5*, 30–38. [CrossRef]

25. Weber, A. *Alfred Weber's Theory of the Location of Industries*; Friedrich, C.J., Ed.; The University of Chicago Press: Chicago, IL, USA, 1929.

26. Chen, L.; Olhager, J.; Tang, O. Manufacturing facility location and sustainability: A literature review and research agenda. *Int. J. Prod. Econ.* **2014**, *149*, 154–163. [CrossRef]

27. Brandenburg, M.; Govindan, K.; Sarkis, J.; Seuring, S. Quantitative models for sustainable supply chain management: Developments and directions. *Eur. J. Oper. Res.* **2014**, *233*, 299–312. [CrossRef]

28. Dou, Y.; Sarkis, J. A joint location and outsourcing sustainability analysis for a strategic offshoring decision. *Int. J. Prod. Res.* **2010**, *48*, 567–592. [CrossRef]

29. Ritchie, W.J. Managerial Cognitions and Objective Measures of Organization Performance: What Shapes Convergence? Ph.D. Thesis, The Florida State University, Tallahassee, FL, USA, 2001.

30. Daniels, J.; Werner, P.; Bahill, A.T. Quantitative methods for tradeoff analysis. *Syst. Eng.* **2001**, *4*, 190–212. [CrossRef]

31. Lima-Junior, F.R.; Carpinetti, L.C.R. Quantitative models for supply chain performance evaluation: A literature review. *Comput. Ind. Eng.* **2017**, *113*, 333–346. [CrossRef]

32. Sirilertsuwan, P.; Ekwall, D.; Hjelmgren, D. Proximity manufacturing for enhancing clothing supply chain sustainability. *Int. J. Logist. Manag.* **2018**, *29*, 1346–1378. [CrossRef]

33. Seltman, H.J. Exploratory data analysis and learning SPSS: Data and EDA. In *Experimental Design and Analysis*; Carnegie Mellon University Statistics and Data Science: Pittsburgh, PA, USA, 2018; pp. 61–193.

34. Wright, G.; Bradfield, R.; Cairns, G. Does the intuitive logics method-and its recent enhancements-produce "effective" scenarios? *Technol. Forecast. Soc. Chang.* **2013**, *80*, 631–642. [CrossRef]

35. Lotov, A.V. *Interactive Decision Maps Approximation and Visualization of Pareto Frontier*, 1st ed.; Springer US: New York, NY, USA, 2004.

36. Triantaphyllou, E.; Sánchez, A. A sensitivity analysis approach for some deterministic multi-criteria decision-making methods*. *Decis. Sci.* **1997**, *28*, 151–194. [CrossRef]

37. Yvonne Feilzer, M. Doing mixed methods research pragmatically: Implications for the rediscovery of pragmatism as a research paradigm. *J. Mix Methods Res.* **2009**, *4*, 6–16. [CrossRef]

38. Tate, W.L.; Ellram, L.M.; Schoenherr, T.; Petersen, K.J. Global competitive conditions driving the manufacturing location decision. *Bus. Horiz.* **2014**, *57*, 381–390. [CrossRef]

39. Clark, H.; Anderson, A.A. Theories of change and logic models: Telling them apart. In *Proceedings of the American Evaluation Association Conference, Atlanta, GA, USA, 3–6 November 2004*.

40. Millar, A.; Simeone, R.S.; Carnevale, J.T. Logic models: A systems tool for performance management. *Eval. Program. Plann.* **2001**, *24*, 73–81. [CrossRef]

41. Askarany, D.; Yazdifar, H.; Askary, S. Supply chain management, activity-based costing and organisational factors. *Int. J. Prod. Econ.* **2010**, *127*, 238–248. [CrossRef]

42. Oliva, R. Intervention as a research strategy. *J. Oper. Manag.* **2019**, *65*, 710–724. [CrossRef]

43. Seuring, S.; Müller, M. From a literature review to a conceptual framework for sustainable supply chain management. *J. Clean. Prod.* **2008**, *16*, 1699–1710. [CrossRef]

44. Greenhouse Gas Protocol. Calculation Tools. Available online: https://ghgprotocol.org/calculation-tools (accessed on 25 December 2019).

45. The Intergovernmental Panel on Climate Change (IPCC). EFDB Emission Factor Database. Available online: https://www.ipcc-nggip.iges.or.jp/EFDB/main.php (accessed on 18 July 2019).

46. Ferdows, K. Making the most of foreign factories. *Harv. Bus. Rev.* **1997**, *75*, 73–91.

47. Statista. *Apparel and Clothing Market Europe-Statistics and Facts*; Sabanoglu, T., Ed.; Available online: https://www.statista.com/topics/3423/clothing-and-apparel-market-in-europe/ (accessed on 1 June 2019).

48. Angelstam, M.; Artman, A.; Hanström, J.; Rodríguez, D.M.; Uskali, D. Comparative LCA: Viscose vs Cotton T-shirts. In *AG2800 Life Cycle Assessment*; KTH Royal Institute of Technology: Stockholm, Sweden, 2016.

49. Shen, L.; Patel, M.K. Life cycle assessment of man-made cellulose fibres. *Lenzing. Ber.* **2010**, *88*, 1–59.

50. Overview of a Knit-Dyeing Factory with Necessary Production Formulas. Available online: http://www.engi neeringresearch.org/index.php/GJRE/article/view/1013 (accessed on 20 April 2019).
51. Phakphonhamin, V.; Chudokmai, M. Optimizing the performance of the LECTRA automatic fabric cutting machine. In Proceedings of the 5th International Conference on Business and Industrial Research (ICBIR), Bangkok, Thailand, 17–18 May 2018; pp. 282–287.

52. Rahman, H.; Roy, P.K.; Karim, R.; Biswas, P.K. Effective way to estimate the standard minute value (SMV) of a t-shirt by work study. *Eur. Sci. Ed.* **2014**, *10*, 30.

53. Yin, H.; Qiu, P.; Qian, Y.; Kong, Z.; Zheng, X.; Tamg, Z.; Guo, H. Textile wastewater treatment for water reuse: A case study. *Processes* **2019**, *7*, 34. [CrossRef]

54. Brander, M.; Sood, A.; Wylie, C.; Haughton, A.; Lovell, J. Technical Paper: Electricity-Specific Emission Factors for Grid Electricity. Ecometrica. Available online: https://ecometrica.com/assets/Electricity-specific-emission-factors-for-grid-electricity.pdf (accessed on 29 April 2019).

55. FlyGreen. Available online: https://flygrn.com/ (accessed on 25 December 2019).

56. European Environment Agency. Total Greenhouse Gas Emission Trends and Projections in Europe. Available online: https://www.eea.europa.eu/data-and-maps/indicators/greenhouse-gas-emission-trends-6/assessment-3#:~:}:text=In%202017%2C%20the%20EU\T1\textquoterights%20greenhouse,2%20%25%20from%202017%20to%202018 (accessed on 12 January 2020).

57. Fezzigna, P.; Borghesi, S.; Caro, D. Revising emission responsibilities through consumption-based accounting: A European and Post-Brexit perspective. *Sustainability (Baselswitzerland)* **2019**, *11*, 488. [CrossRef]

58. Textile School. Energy Consumption for Spinning Machines and Compressed Air. 2018. Available online: http://www.textileschool.com/245/energy-consumption-for-spinning-machines-and-compressed-air/ (accessed on 15 April 2019).

59. Alibaba.com. Product Search: Thread Spinning Machine. Available online: https://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=thread+spinning+machine (accessed on 15 April 2019).

60. Seair Exim Solution. Available online: https://www.seair.co.in/import-data-hs-code-5504.aspx (accessed on 17 April 2019).

61. Eurostat Statistics Explained. Electricity Prices, First Semester of 2016–2018. Available online: https://ec.europa.eu/eurostat/statistics-explained/index.php?title=File:Electricity_prices,_First Semester of 2016-2018_(EUR_per_kWh).png (accessed on 18 April 2019).

62. Alibaba.com. Product Search: Wood Chip. Available online: https://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=wood+chip&viewtype=&tab= (accessed on 20 April 2019).

63. CEIC. China Electricity Price. Available online: www.ceicdata.com/en/china/electricity-price?page=3 (accessed on 18 April 2019).

64. Alibaba.com. Product Search: Used t-shirt. Available online: https://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=used+t-shirt&viewtype=&tab= (accessed on 26 December 2019).

65. Netralnews.com. Energy Ministry: Electricity Tariffs in Indonesia Most Stable in Southeast Asia. 2018. Available online: www.en.netralnews.com/news/business/read/23765/energy.ministry.electricity.tariffs.in.in donesia.most.stable.in.southeast.asia (accessed on 18 April 2019).

66. Rocky Mountain Power. Available online: www.rockymountainpower.net/about/rar/ipc.html (accessed on 18 April 2019).

67. TRADING ECONOMICS. Germany Bank Lending Rate. Available online: https://tradingeconomics.com/germany/bank-lending-rate (accessed on 26 December 2019).

68. Energypedia. Tunisia Energy Situation. Available online: https://energypedia.info/wiki/Tunisia_Energy_Situation (accessed on 18 April 2019).

69. Mada. Government Raises Electricity Tariffs for Industrial Producers by up to 43%. 2018. Available online: https://madamasr.com/en/2018/06/13/news/u/government-raises-electricity-tariffs-for-industrial-producers-by-up-to-43/ (accessed on 18 April 2019).

70. Ukrainian Biofuel Portal. Wood Pellets for Sale from Egypt. Available online: http://pellets-wood.com/wood-pellets-for-sale-from-egypt-o14715.html (accessed on 20 April 2019).

71. The Daily Star. Power Tariff to Rise from December. 2017. Available online: https://www.thedailystar.net/frotnpage/power-tariff-rise-dec-1495777 (accessed on 18 April 2019).
51. Phakphonhamin, V.; Chudokmai, M. Optimizing the performance of the LECTRA automatic fabric cutting machine. In Proceedings of the 5th International Conference on Business and Industrial Research (ICBIR), Bangkok, Thailand, 17–18 May 2018; pp. 282–287.

52. Rahman, H.; Roy, P.K.; Karim, R.; Biswas, P.K. Effective way to estimate the standard minute value (SMV) of a t-shirt by work study. *Eur. Sci. Ed.* **2014**, *10*, 30.

53. Yin, H.; Qiu, P.; Qian, Y.; Kong, Z.; Zheng, X.; Tamg, Z.; Guo, H. Textile wastewater treatment for water reuse: A case study. *Processes* **2019**, *7*, 34. [CrossRef]

54. Brander, M.; Sood, A.; Wylie, C.; Haughton, A.; Lovell, J. Technical Paper: Electricity-Specific Emission Factors for Grid Electricity. Ecometrica. Available online: https://ecometrica.com/assets/Electricity-specific-emission-factors-for-grid-electricity.pdf (accessed on 29 April 2019).

55. FlyGreen. Available online: https://flygrn.com/ (accessed on 25 December 2019).

56. European Environment Agency. Total Greenhouse Gas Emission Trends and Projections in Europe. Available online: https://www.eea.europa.eu/data-and-maps/indicators/greenhouse-gas-emission-trends-6/assessment-3#:~:]:text=In%202017%2C%20the%20EU\T1\textquoterights%20greenhouse,2%20%25%20from%202017%20to%202018 (accessed on 12 January 2020).

57. Fezzigna, P.; Borghesi, S.; Caro, D. Revising emission responsibilities through consumption-based accounting: A European and Post-Brexit perspective. *Sustainability (Baselswitzerland)* **2019**, *11*, 488. [CrossRef]

58. Textile School. Energy Consumption for Spinning Machines and Compressed Air. 2018. Available online: http://www.textileschool.com/245/energy-consumption-for-spinning-machines-and-compressed-air/ (accessed on 15 April 2019).

59. Alibaba.com. Product Search: Thread Spinning Machine. Available online: https://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=thread+spinning+machine (accessed on 15 April 2019).

60. Seair Exim Solution. Available online: https://www.seair.co.in/import-data-hs-code-5504.aspx (accessed on 17 April 2019).

61. Eurostat Statistics Explained. Electricity Prices, First Semester of 2016–2018. Available online: https://ec.europa.eu/eurostat/statistics-explained/index.php?title=File:Electricity_prices,_First Semester of 2016-2018_(EUR_per_kWh).png (accessed on 18 April 2019).

62. Alibaba.com. Product Search: Wood Chip. Available online: https://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=wood+chip&viewtype=&tab= (accessed on 20 April 2019).

63. CEIC. China Electricity Price. Available online: www.ceicdata.com/en/china/electricity-price?page=3 (accessed on 18 April 2019).

64. Alibaba.com. Product Search: Used t-shirt. Available online: https://www.alibaba.com/trade/search?fsb=y&IndexArea=product_en&CatId=&SearchText=used+t-shirt&viewtype=&tab= (accessed on 26 December 2019).

65. Netralnews.com. Energy Ministry: Electricity Tariffs in Indonesia Most Stable in Southeast Asia. 2018. Available online: www.en.netralnews.com/news/business/read/23765/energy.ministry.electricity.tariffs.in.in donesia.most.stable.in.southeast.asia (accessed on 18 April 2019).

66. Rocky Mountain Power. Available online: www.rockymountainpower.net/about/rar/ipc.html (accessed on 18 April 2019).

67. TRADING ECONOMICS. Germany Bank Lending Rate. Available online: https://tradingeconomics.com/germany/bank-lending-rate (accessed on 26 December 2019).

68. Energypedia. Tunisia Energy Situation. Available online: https://energypedia.info/wiki/Tunisia_Energy_Situation (accessed on 18 April 2019).

69. Mada. Government Raises Electricity Tariffs for Industrial Producers by up to 43%. 2018. Available online: https://madamasr.com/en/2018/06/13/news/u/government-raises-electricity-tariffs-for-industrial-producers-by-up-to-43/ (accessed on 18 April 2019).

70. Ukrainian Biofuel Portal. Wood Pellets for Sale from Egypt. Available online: http://pellets-wood.com/wood-pellets-for-sale-from-egypt-o14715.html (accessed on 20 April 2019).

71. The Daily Star. Power Tariff to Rise from December. 2017. Available online: https://www.thedailystar.net/frotnpage/power-tariff-rise-dec-1495777 (accessed on 18 April 2019).
72. Reuters. India Power Tariffs Could Rise 62-93 paise/kWh -power Minister. 2018. Available online: www.reuters.com/article/india-pollution-power/india-power-tariffs-could-rise-62-93-paise-kwh-power-minister-idUSL4N1OX1PP (accessed on 18 April 2019).

73. IndiaMART. Product Search: Wood Chip. Available online: https://www.indiamart.com/proddetail/wooden-chips-20163248173.html (accessed on 20 April 2019).

74. OECD iLibrary. Environment at a Glance 2015 (Table 1.6. Water Prices in Selected Major Cities, 2013). Available online: https://read.oecd-ilibrary.org/environment/environment-at-a-glance-2015_9789264235199-en#page39 (accessed on 19 April 2019).

75. Realestate.com.au. Search: Industrial/Warehouse for Rent in Austria and Indonesia. Available online: www.realestate.com.au/international/at/rent/industrial-warehouse/p4/ (accessed on 22 April 2019).

76. Rutkowski, R. The Economics of H2O: Water Price Reforms in China. The Peterson Institute for International Economics (PIIE) 2014. Available online: https://piie.com/blogs/china-economic-watch/economics-h2o-water-price-reforms-china (accessed on 19 April 2019).

77. DBS Bank. Available online: https://www.dbs.com/aics/pdfController.page%3Fpdfpath%3D/content/article/pdf/000000_sectors/201707/RE_CN_Warehouse_2017-05.pdf+&cd=1&hl=en&ct=clnk&gl=fr&client=safari (accessed on 22 April 2019).

78. Japan International Cooperation Agency; PricewaterhouseCoopers Co., Ltd.; PADECO Co., Ltd.; Yokohama Water Co., Ltd. Final Report: Study of the Tariff Pricing and the Impact of Cross-Subsidy for Water Supply and Sewerage in Bangladesh. 2011. Available online: http://open_jicareport.jica.go.jp/pdf/12028130.pdf (accessed on 19 April 2019).

79. Realla. Search: Industrial Rent in Grimsby. Available online: https://realla.co/rent/industrial/Grimsby (accessed on 22 April 2019).

80. LoopNet. Search: Industrial Lease in Alabama. Available online: https://www.loopnet.com (accessed on 22 April 2019).

81. Thailand Borad of Investment. Available online: www.boi.go.th/newboi/upload/content/Cost%20of%20doin g%202018-date_7%20Mar%202018_5aa7c1f8ae9b4.pdf (accessed on 19 April 2019).

82. DDproperty. Search: Commercial Rent in Prachinburi. Available online: https://www.ddproperty.com (accessed on 22 April 2019).

83. International Water Association (IWA). International Statistics for Water Services 2012. 2016. Available online: https://iwa-network.org/publications/international-statistics-for-water-services-2012/ (accessed on 19 April 2019).

84. Arkadia. Search Commercial for Rent in Germany. Available online: https://en.arkadia.com/for-rent/commercial/germany-g276/ (accessed on 22 April 2019).

85. Engel & Völkers. Industry or Production Properties and Warehouses to Rent in Italy. Available online: www.engelvoelkers.com/en-it/properties/ (accessed on 22 April 2019).

86. Cushman & Wakefield. Available online: http://www.poland-industrial.com/en/warehouses (accessed on 22 April 2019).

87. Invest Lithuania. Available online: https://investlithuania.com/investor-guide/running-your-business/ (accessed on 23 April 2019).

88. Foreign Investment Promotion Agency (FIPA) Tunisia. Available online: http://www.investintunisia.tn/En/teledcharger_publication.php?code_doc=178&langue_doc=en (accessed on 20 April 2019).

89. Home in Tunisia. Available online: http://www.homeintunisia.com/en/rentals/industriel-permises (accessed on 23 April 2019).

90. The IBNET tariff database. Greater Cairo Water Company(Egypt). Available online: https://tariffs.ib-net.org/ViewTariff?tariffId=2254&countryId=141 (accessed on 20 April 2019).

91. Healy Consultants Group PLC. Available online: https://www.healyconsultants.com/egypt-company-registration/free-zones/ (accessed on 23 April 2019).

92. Rota Capital Financial Consultancy. Guide for Investors in Turkey. Available online: http://rotacapital.com/invest%20in%20turkey%20guide.pdf (accessed on 20 April 2019).

93. Düzener Emlak. Available online: http://duzeneremlak.com (accessed on 23 April 2019).

94. The Daily Start. Utility Tariffs Set to Rise. 2018. Available online: www.thedailystar.net/frontpage/utility-tariffs-water-gas-and-electricity-price-increase-1574113 (accessed on 20 April 2019).
72. Reuters. India Power Tariffs Could Rise 62-93 paise/kWh -power Minister. 2018. Available online: www.reuters.com/article/india-pollution-power/india-power-tariffs-could-rise-62-93-paise-kwh-power-minister-idUSL4N1OX1PP (accessed on 18 April 2019).

73. IndiaMART. Product Search: Wood Chip. Available online: https://www.indiamart.com/proddetail/wooden-chips-20163248173.html (accessed on 20 April 2019).

74. OECD iLibrary. Environment at a Glance 2015 (Table 1.6. Water Prices in Selected Major Cities, 2013). Available online: https://read.oecd-ilibrary.org/environment/environment-at-a-glance-2015_9789264235199-en#page39 (accessed on 19 April 2019).

75. Realestate.com.au. Search: Industrial/Warehouse for Rent in Austria and Indonesia. Available online: www.realestate.com.au/international/at/rent/industrial-warehouse/p4/ (accessed on 22 April 2019).

76. Rutkowski, R. The Economics of H2O: Water Price Reforms in China. The Peterson Institute for International Economics (PIIE) 2014. Available online: https://piie.com/blogs/china-economic-watch/economics-h2o-water-price-reforms-china (accessed on 19 April 2019).

77. DBS Bank. Available online: https://www.dbs.com/aics/pdfController.page%3Fpdfpath%3D/content/article/pdf/000000_sectors/201707/RE_CN_Warehouse_2017-05.pdf+&cd=1&hl=en&ct=clnk&gl=fr&client=safari (accessed on 22 April 2019).

78. Japan International Cooperation Agency; PricewaterhouseCoopers Co., Ltd.; PADECO Co., Ltd.; Yokohama Water Co., Ltd. Final Report: Study of the Tariff Pricing and the Impact of Cross-Subsidy for Water Supply and Sewerage in Bangladesh. 2011. Available online: http://open_jicareport.jica.go.jp/pdf/12028130.pdf (accessed on 19 April 2019).

79. Realla. Search: Industrial Rent in Grimsby. Available online: https://realla.co/rent/industrial/Grimsby (accessed on 22 April 2019).

80. LoopNet. Search: Industrial Lease in Alabama. Available online: https://www.loopnet.com (accessed on 22 April 2019).

81. Thailand Borad of Investment. Available online: www.boi.go.th/newboi/upload/content/Cost%20of%20doin g%202018-date_7%20Mar%202018_5aa7c1f8ae9b4.pdf (accessed on 19 April 2019).

82. DDproperty. Search: Commercial Rent in Prachinburi. Available online: https://www.ddproperty.com (accessed on 22 April 2019).

83. International Water Association (IWA). International Statistics for Water Services 2012. 2016. Available online: https://iwa-network.org/publications/international-statistics-for-water-services-2012/ (accessed on 19 April 2019).

84. Arkadia. Search Commercial for Rent in Germany. Available online: https://en.arkadia.com/for-rent/commercial/germany-g276/ (accessed on 22 April 2019).

85. Engel & Völkers. Industry or Production Properties and Warehouses to Rent in Italy. Available online: www.engelvoelkers.com/en-it/properties/ (accessed on 22 April 2019).

86. Cushman & Wakefield. Available online: http://www.poland-industrial.com/en/warehouses (accessed on 22 April 2019).

87. Invest Lithuania. Available online: https://investlithuania.com/investor-guide/running-your-business/ (accessed on 23 April 2019).

88. Foreign Investment Promotion Agency (FIPA) Tunisia. Available online: http://www.investintunisia.tn/En/teledcharger_publication.php?code_doc=178&langue_doc=en (accessed on 20 April 2019).

89. Home in Tunisia. Available online: http://www.homeintunisia.com/en/rentals/industriel-permises (accessed on 23 April 2019).

90. The IBNET tariff database. Greater Cairo Water Company(Egypt). Available online: https://tariffs.ib-net.org/ViewTariff?tariffId=2254&countryId=141 (accessed on 20 April 2019).

91. Healy Consultants Group PLC. Available online: https://www.healyconsultants.com/egypt-company-registration/free-zones/ (accessed on 23 April 2019).

92. Rota Capital Financial Consultancy. Guide for Investors in Turkey. Available online: http://rotacapital.com/invest%20in%20turkey%20guide.pdf (accessed on 20 April 2019).

93. Düzener Emlak. Available online: http://duzeneremlak.com (accessed on 23 April 2019).

94. The Daily Start. Utility Tariffs Set to Rise. 2018. Available online: www.thedailystar.net/frontpage/utility-tariffs-water-gas-and-electricity-price-increase-1574113 (accessed on 20 April 2019).
95. Bdnews24 Classifieds. Factory rent in Bangladesh. Available online: https://bdnews24.com/classifieds/commercial-property/factory-rent-in-bangladesh.html (accessed on 23 April 2019).

96. Jain, B. Maharashtra Govt Increases Water Tariff for Industries Using It as Raw Material. 2018. The Times of India. Available online: https://timesofindia.indiatimes.com/city/mumbai/maharashtra-govt-increases-water-tariff-for-industries-using-it-as-raw-material/articleshow/62573525.cms (accessed on 20 April 2019).

97. RealEstateIndia.com. Available online: https://www.realestateindia.com/property-detail/factory-industrial-building-for-rent-in-bhatar-road-surat-5000-sq-ft-768232.htm (accessed on 23 April 2019).

98. Kaza, S.; Yao, L.; Bhada-Tata, P.; Van Woerden, F. What a Waste 2.0: A Global Snapshot of Solid Waste Management to 2050; Urban Development; World Bank: Washington, DC, USA, 2018; Available online: https://openknowledge.worldbank.org/handle/10986/30317 (accessed on 21 April 2019).

99. WageIndicator Foundation. Available online: https://wageindicator.org/salary/wages-in-context (accessed on 20 December 2019).

100. Minimum-Wage.org. Search: Thailand and Tunisia. Available online: https://www minimum-wage.org/inter national (accessed on 20 December 2019).

101. WageIndicator Foundation. Wages in Context in the Garment Industry in Asia: THE CASE OF CHINA. Available online: https://wageindicator.org/documents/publicationslist/publications-2016/wages-in-context-in-the-garment-industry-in-asia-the-case-of-china (accessed on 20 December 2019).

102. Trading Economics. Thailand Average Monthly Wages in Manufacturing. Available online: https://tradingeconomics.com/thailand/wages-in-manufacturing (accessed on 20 December 2019).

103. Numbeo. Cost of Living in Monastir. Available online: www.numbeo.com/cost-of-living/in/Monastir-Tunisia (accessed on 20 December 2019).

104. KPMG. Employer Social Security Tax Rates. Available online: https://home.kpmg/xx/en/home/service/s/tax/tax-tools-and-resources/tax-rates-online/social-security-employer-tax-rates-table.html (accessed on 22 December 2019).

105. Average Salary Survey. Salaries by Countries. Available online: https://www.averagesalarysurvey.com/ (accessed on 21 December 2019).

106. CQS (Certified Quality System). Certification & Audit Fees. Available online: https://www.cqsltd.com/about-cqs/fees.aspx (accessed on 22 December 2019).

107. CE Marking Handmade Toys Collective. Lab Testing. Available online: https://www.cemarking-handmade-toys.co.uk/lab-testing/ (accessed on 22 December 2019).

108. Deutsche Post DHL Group. Available online: www.deutschepost.de/de/b/briefe-ins-ausland/warenpost-international.html# (accessed on 22 December 2019).

109. Deutsche Post DHL Group. Available online: www.logistics.dhl/fr-en/home/all-products-and-solutions/parcel-and-document-shipping.html (accessed on 22 December 2019).

110. Lufthansa. Available online: https://www.lufthansa.com (accessed on 16 July 2019).

111. Rentalcars.com. Available online: https://www.rentalcars.com/ (accessed on 16 July 2019).

112. Rome2rio. Available online: https://www.rome2rio.com/ (accessed on 16 July 2019).

113. Booking.com. Search: Review score 8+, breakfast, hotel only. Available online: https://www booking.com/ (accessed on 16 July 2019).

114. SeaRates. Available online: https://www.searates.com/ (accessed on 18 April 2019).

115. World Freight Rates. Available online: https://worldfreightrates.com/ (accessed on 18 April 2019).

116. Freight Insurance Center. Available online: https://freightinsurancecenter.com/ (accessed on 18 April 2019).

117. SimplyDuty. Duty Calculator. Available online: https://www.simplyduty.com/import-calculator/ (accessed on 25 December 2019).

<figure><img src="image_9.png" /></figure>
95. Bdnews24 Classifieds. Factory rent in Bangladesh. Available online: https://bdnews24.com/classifieds/commercial-property/factory-rent-in-bangladesh.html (accessed on 23 April 2019).

96. Jain, B. Maharashtra Govt Increases Water Tariff for Industries Using It as Raw Material. 2018. The Times of India. Available online: https://timesofindia.indiatimes.com/city/mumbai/maharashtra-govt-increases-water-tariff-for-industries-using-it-as-raw-material/articleshow/62573525.cms (accessed on 20 April 2019).

97. RealEstateIndia.com. Available online: https://www.realestateindia.com/property-detail/factory-industrial-building-for-rent-in-bhatar-road-surat-5000-sq-ft-768232.htm (accessed on 23 April 2019).

98. Kaza, S.; Yao, L.; Bhada-Tata, P.; Van Woerden, F. What a Waste 2.0: A Global Snapshot of Solid Waste Management to 2050; Urban Development; World Bank: Washington, DC, USA, 2018; Available online: https://openknowledge.worldbank.org/handle/10986/30317 (accessed on 21 April 2019).

99. WageIndicator Foundation. Available online: https://wageindicator.org/salary/wages-in-context (accessed on 20 December 2019).

100. Minimum-Wage.org. Search: Thailand and Tunisia. Available online: https://www minimum-wage.org/inter national (accessed on 20 December 2019).

101. WageIndicator Foundation. Wages in Context in the Garment Industry in Asia: THE CASE OF CHINA. Available online: https://wageindicator.org/documents/publicationslist/publications-2016/wages-in-context-in-the-garment-industry-in-asia-the-case-of-china (accessed on 20 December 2019).

102. Trading Economics. Thailand Average Monthly Wages in Manufacturing. Available online: https://tradingeconomics.com/thailand/wages-in-manufacturing (accessed on 20 December 2019).

103. Numbeo. Cost of Living in Monastir. Available online: www.numbeo.com/cost-of-living/in/Monastir-Tunisia (accessed on 20 December 2019).

104. KPMG. Employer Social Security Tax Rates. Available online: https://home.kpmg/xx/en/home/service/s/tax/tax-tools-and-resources/tax-rates-online/social-security-employer-tax-rates-table.html (accessed on 22 December 2019).

105. Average Salary Survey. Salaries by Countries. Available online: https://www.averagesalarysurvey.com/ (accessed on 21 December 2019).

106. CQS (Certified Quality System). Certification & Audit Fees. Available online: https://www.cqsltd.com/about-cqs/fees.aspx (accessed on 22 December 2019).

107. CE Marking Handmade Toys Collective. Lab Testing. Available online: https://www.cemarking-handmade-toys.co.uk/lab-testing/ (accessed on 22 December 2019).

108. Deutsche Post DHL Group. Available online: www.deutschepost.de/de/b/briefe-ins-ausland/warenpost-international.html# (accessed on 22 December 2019).

109. Deutsche Post DHL Group. Available online: www.logistics.dhl/fr-en/home/all-products-and-solutions/parcel-and-document-shipping.html (accessed on 22 December 2019).

110. Lufthansa. Available online: https://www.lufthansa.com (accessed on 16 July 2019).

111. Rentalcars.com. Available online: https://www.rentalcars.com/ (accessed on 16 July 2019).

112. Rome2rio. Available online: https://www.rome2rio.com/ (accessed on 16 July 2019).

113. Booking.com. Search: Review score 8+, breakfast, hotel only. Available online: https://www booking.com/ (accessed on 16 July 2019).

114. SeaRates. Available online: https://www.searates.com/ (accessed on 18 April 2019).

115. World Freight Rates. Available online: https://worldfreightrates.com/ (accessed on 18 April 2019).

116. Freight Insurance Center. Available online: https://freightinsurancecenter.com/ (accessed on 18 April 2019).

117. SimplyDuty. Duty Calculator. Available online: https://www.simplyduty.com/import-calculator/ (accessed on 25 December 2019).

<figure><img src="image_10.png" /></figure>