CG Foundation

Mass Balance

Mass balance is the quantity-based accounting system that allows CGF-certified cotton to be tracked and claimed across complex global supply chains.

The Science of Cotton Accounting

Mass balance is a supply chain model that allows certified cotton to be mixed with non-certified cotton at any point in processing, as long as an equivalent quantity of certified cotton has been purchased and documented entering the supply chain.

This is the most commercially viable model for scaling sustainable cotton in the short term — it allows mills and brands to transition gradually without requiring full physical separation of certified fibre.

Over time, as certified volumes grow, we encourage and support members to transition towards physical traceability — the highest level of supply chain integrity.

How Mass Balance Works
1
Farmer Sells CGF Cotton

The certified farmer sells their harvest. Volume and certification status are recorded digitally in the CGF system.

2
Gin Records Purchase

The gin enters a transaction certificate confirming the certified volume purchased and the lot ID.

3
Mill Claims Entitlement

The spinning mill — which may mix certified and non-certified cotton — claims an equivalent volume of CGF-certified yarn.

4
Brand Makes Claim

The brand claims the certified cotton volume in their sustainability reporting and on-product labelling.

100%
Volume Accounted
Digital
Real-time Ledger
Annual
Reconciliation
Zero Tolerance
Overclaiming Policy

Understand Your Options

Our supply chain team can help you choose the right model for your sourcing volumes and goals.