CooperVision Sustainability Methods, Processes, and Definitions

Purpose and scope of this page

This page explains the technical methods, data sources, and definitions that CooperVision uses to support its sustainability‑related disclosures and assertions for its MyDay^® range of products.

CooperVision will update this page periodically to reflect changes in methods, data sources, and regulations.

1. Carbon accounting and terminology

1.1 Greenhouse gases and CO₂e

Greenhouse gas (GHG) emissions include carbon dioxide (CO₂) and other gases such as methane and nitrous oxide.

For comparability, CooperVision expresses GHG emissions as carbon dioxide equivalent (CO₂e), a standardized unit consistent with United Nations IPCC guidance and relevant standards for product carbon footprinting.

1.2 “Carbon footprint” and “product carbon footprint (PCF)”

A carbon footprint is the total GHG emissions associated with an activity, organization, or product over a defined scope and time period.

A product carbon footprint (PCF) is the quantified climate‑change impact associated with a specific product, expressed in kg CO₂e per defined functional unit (for example, per contact lens or per packaging unit), calculated in line with ISO 14067 and the GHG Protocol Product Standard.¹

1.3 Scope 1, 2, and 3 emissions

Unless otherwise stated:

• Scope 1 emissions are direct emissions from sources owned or controlled by CooperVision.
• Scope 2 emissions are indirect emissions from the generation of purchased electricity, steam, heat, or cooling used in CooperVision operations.
• Scope 3 emissions are all other indirect emissions that occur in CooperVision’s value chain outside its owned or controlled operations.

When CooperVision refers to manufacturing improvements that reduce its carbon footprint, the scope is typically limited to Scope 1 and Scope 2 emissions at relevant manufacturing sites, unless explicitly expanded.

This page currently describes selected methods related to Scope 1 and Scope 2 emissions in relevant CooperVision operations and selected product-level life cycle assessments; methods for Scope 3 emissions may be added in future updates.

1.4 Use of the terms “carbon reduction” and “lower carbon”

When used in the text linked to this page:

• Carbon reduction assertions, such as the phrases “less carbon” and “lower carbon,” refer to a reduction in total GHG emissions (in CO₂e) relative to a stated baseline (for example, comparing 2024 to a 2021 baseline), for a defined unit of analysis (such as “per manufactured lens” or “per kg of material”).
• These reductions are determined based on product‑, component-, or facility‑level LCA / PCF calculations or GHG inventory data, depending on the assertion.
• No carbon offsets are used in the calculation of product carbon reduction percentages. Offsets, where used, are disclosed separately and do not change the underlying calculated emissions.

2. Overview of CooperVision^® product life cycle assessment (LCA) methods

2.1 Purpose of product LCAs

CooperVision uses life cycle assessment (LCA) to quantify the environmental impacts of its products and to support decisions on design, sourcing, and manufacturing. A product LCA assesses inputs, outputs, and potential environmental impacts over a product’s life cycle, from raw material extraction through end‑of‑life (also known as ‘cradle-to-grave’).

Product LCAs are used to:

• Support product carbon reduction assertions (e.g., “X% reduction in carbon footprint [vs date / give date range] baseline”).
• Identify emissions hotspots in the value chain (materials, energy, logistics, etc.).
• Provide technical substantiation for customers and regulators.

2.2 Applicable standards and frameworks

CooperVision’s product‑level LCAs are designed to align with:

• ISO 14040 and ISO 14044 (LCA principles, framework, and requirements).
• ISO 14067 (product carbon footprint: requirements and guidelines).
• ISO 14071 (critical review processes and reviewer competencies for LCA studies).
• The GHG Protocol Product Life Cycle Accounting and Reporting Standard.

2.3 System boundaries

For product carbon reduction assertions referencing this page, the LCAs use a cradle‑to‑grave boundary, covering:

• Raw material extraction and processing.
• Component and packaging production.
• Product manufacturing and assembly.
• Distribution and logistics.
• Use phase assumptions (where relevant).
• End‑of‑life treatment (e.g., landfill, recycling, incineration).

2.4 Functional units and baselines

Each product LCA defines a functional unit (for example, “one finished contact lens and its primary packaging unit” or “one year of typical lens use”). This unit is used consistently in baseline and comparison years. When assertions state that results are “per lens” or “per unit of function”, this is based on the functional unit defined in the underlying LCA.

2.5 Data sources and quality

CooperVision’s LCAs use a combination of:

• Primary data from its own operations (e.g., energy consumption, production volumes, waste, and recycling rates at manufacturing sites).
• Supplier‑specific data, such as product carbon footprints (PCFs) for materials used to produce CooperVision^® products.
• Secondary data from recognized LCI databases and industry publications where supplier‑specific data are not available, in line with widely adopted LCA practice.

Data quality, representativeness, and cut‑off criteria (rules for excluding minor inputs and processes) follow the requirements of ISO 14040/44 and ISO 14067 and are described in more detail in the respective LCA or published PCF reports.

2.6 Independent critical review

For LCAs and PCFs used to support external assertions, CooperVision seeks independent critical review in accordance with ISO 14071:2024 (critical review processes and reviewer competencies), which provides additional requirements and guidance to ISO 14040, ISO 14044 and ISO 14067.

The review typically assesses:

• The goal and scope definition and its alignment with the intended use.
• The appropriateness of methods, including allocation rules and system boundaries.
• The quality, completeness, and representativeness of data.
• The interpretation of results in light of study limitations.
• The consistency of the study with relevant ISO standards (including ISO 14040/44/67) and GHG Protocol guidance.

A Critical Review Summary will be referenced or made available for product LCAs used to substantiate key carbon reduction assertions.

3. Component‑ and material‑level LCAs and supplier data

3.1 Role of material‑level LCAs and PCFs

CooperVision’s products incorporate materials and components (e.g., polypropylene plastic, aluminum foil lidding) whose suppliers may have conducted their own LCAs or PCFs, often on a cradle‑to‑gate basis (from resource extraction to material leaving a supplier’s facility).

These assessments are not product‑level LCAs for CooperVision^® lenses or packaging, but they are important inputs, as they provide emission factors (kg CO₂e per kg of material) that may be used in CooperVision’s product assertions and/or LCAs (where applicable).

For example, they may support descriptive statements such as “lower‑carbon plastic” or “lower‑carbon aluminum,” when the supplier has quantified improvements relative to a conventional baseline.

3.2 Distinguishing product‑level and component‑level assertions

Product‑level carbon reduction assertions (e.g., “X% reduction in MyDay^®’s carbon footprint since 2021”) are based on CooperVision’s product LCAs, which aggregate all relevant life‑cycle stages.

Component‑level statements (e.g., “lower‑carbon polypropylene” or “lower‑carbon aluminum”) are based on supplier PCFs/LCAs for those materials and refer to cradle‑to‑gate comparisons at the material level.

4. Mass balance and chain‑of‑custody methods

4.1 Chain‑of‑custody models (ISO 22095)

ISO 22095 defines chain‑of‑custody (CoC) models as approaches to control and track inputs, outputs, and associated information about specified material characteristics (e.g., share of biobased or certified content) across a supply chain.

CooperVision and its suppliers may use several CoC models, including mass balance, to handle materials with attributes such as biobased, certified, or lower-carbon content.

4.2 Mass balance model

In line with ISO 22095 and industry guidance, CooperVision understands mass balance as:

• A chain‑of‑custody model that allows materials with specified characteristics (for example, biobased or lower‑carbon inputs) to be mixed with conventional inputs, under defined rules.
• A system in which the total input of material with specified characteristics is tracked and those attributes are allocated to outputs (products) according to documented allocation rules.
• An approach that enables CooperVision and its suppliers to increase the use of alternative feedstocks without physically segregating materials, while still supporting traceable and auditable assertions.

CooperVision requires that suppliers using mass balance:

• Maintain an auditable mass balance accounting system.
• Ensure that allocated outputs with specified characteristics do not exceed eligible inputs over a defined balancing period.
• Provide documentation that describes the chain‑of‑custody model applied, including key assumptions and allocation rules.
• Provide third-party verification or certification statements documenting conformity with applicable mass balance system rules (for example, those of recognized certification schemes, such as ISCC PLUS).

5. Manufacturing methods, energy, and waste metrics

5.1 Continuous improvement of Scope 1 and 2 emissions

CooperVision undertakes continuous manufacturing improvement initiatives aimed at reducing its Scope 1 and 2 greenhouse gas (GHG) emissions. Typical initiatives include:

• Process optimization and reduction of scrap and waste.
• Improvements in equipment and system efficiency.
• Changes in fuel or energy sources, such as implementing high-efficiency Combined Heat and Power (CHP) systems at select facilities or increasing the share of renewable electricity.

These improvements are quantified using site‑level energy, fuel, and production data and are reflected in CooperVision’s corporate GHG inventories (Scopes 1 and 2), product life cycle assessments (LCAs), and product carbon footprints (PCFs).

5.2 Facility energy profiles

For manufacturing and distribution facilities that are material to product-level or facility-level environmental assertions, CooperVision develops documented facility energy profiles. These profiles describe the primary sources of purchased and onsite energy (e.g., grid electricity, combined heat and power (CHP), or other onsite generation) and any certificates used to match that consumption with renewable energy (such as Renewable Energy Certificates (RECs) or energy attribute certificates (EACs)). The underlying data is based on metered energy and fuel consumption over a defined reporting period.

Where a facility-level energy profile underpins an external assertion (for example, regarding lower-carbon energy use or improved energy efficiency), the underlying assumptions, data sources, and calculation methods are documented in the supporting LCA, PCF, or assurance documentation.

5.3 Renewable electricity and energy certificate procurement principles

At facilities where CooperVision uses Renewable Energy Certificates (RECs) or equivalent energy attribute certificates (EACs) to substantiate the purchase or use of renewable electricity, CooperVision seeks to align certificate procurement with recognized best practices:

• Certificates are sourced from the same or a closely connected electricity market as the facilities whose electricity use they are intended to cover (for example, within the same regional grid or energy attribute market).
• Certificates are aligned with the reporting period or applicable compliance year for which renewable electricity use is claimed – typically generated within the same reporting year (or within a limited grace period permitted by applicable standards or programs).
• Certificates are promptly retired on CooperVision’s behalf and are not sold, transferred, or counted toward any other party’s renewable electricity use.

These principles are intended to support transparent and credible renewable electricity assertions.

5.4 Recycling and waste metrics

CooperVision uses both internal environmental, health, and safety (EHS) records and third‑party verification to support statements about recycling and waste management at its manufacturing and distribution facilities.

Selected facilities participate in SCS Global Services’ Zero Waste Program, which is based on the SCS-110 Certification Standard for Zero Waste. The SCS-110 standard provides a basis for certifying the diversion of municipal solid waste from landfill and incineration without energy recovery at a facility, and tracks multiple pathways for waste diversion, including recycling and reuse.

Where facility‑level waste diversion or recycling metrics underpin product-, facility-, or brand-level assertions, those metrics and methods are documented in SCS certification reports, other third-party assurance statements, and/or CooperVision’s internal records.

6. Plastic footprint and net plastic neutrality methodology

This section describes the methodology used for CooperVision’s net plastic neutrality initiative, run in partnership with Plastic Bank, for CooperVision’s participating soft contact lens products in participating markets. “Plastic footprint” is distinct from carbon footprint and does not represent a carbon offset program.

6.1 Plastic credits and scope of participating plastic

Through its partnership with Plastic Bank, CooperVision purchases plastic collection and recycling credits equivalent to the weight of plastic in participating products within a given time period. Each credit corresponds to the collection and conversion of one kilogram of plastic collected within 30 miles of oceans or waterways in markets where Plastic Bank operates.

For participating “net plastic neutral” soft contact lens products, plastic weight is based on the total weight of plastic in the lens, blister, and secondary packaging, including laminates, adhesives, and auxiliary inputs (e.g. ink). This does not include plastic used during the manufacturing process.

CooperVision calculates this plastic weight in kilograms from internal product and packaging data and reports the resulting “Offset Weight” to Plastic Bank on a quarterly basis. Plastic Bank then confirms that it has collected and converted at least an equivalent weight of recyclable plastic within its network for that quarter.

In addition, CooperVision and Plastic Bank perform an annual “true-up” that reconciles forecasted and actual plastic volumes and associated payments: if actual plastic use exceeds the forecast, CooperVision purchases additional plastic collection credits; if it is lower, the difference is rolled over as a credit into the subsequent year.

CooperVision and Plastic Bank use a standard equivalence metric to express kilograms of collected and recycled plastic in accessible terms:

• 1 kg of collected plastic = 50 standard 500 ml plastic bottles, based on Plastic Bank’s March 2023 “Bottle‑to‑Kilogram” research project.²
• CooperVision uses this metric when translating total kilograms of collected plastic into an equivalent number of bottles in communications and customer certificate programs.

6.2 Geographic scope and social impact indicators

Since its inception in 2021, CooperVision’s net plastic neutrality initiative with Plastic Bank has supported thousands of active collection members across hundreds of communities in countries such as Indonesia, Egypt, and the Philippines, who exchange collected plastic for income and life‑improving benefits (e.g., grocery vouchers, school supplies, health‑related services).^*3

These social impact metrics are based on Plastic Bank’s Impact Dashboard and reporting, and are updated periodically at https://plastic-neutral.coopervision.com/plastic-neutrality

6.3 Distinction from carbon offsets

Net plastic neutrality offsets address plastic waste and pollution, not GHG emissions. Net plastic neutrality offsets are not treated as carbon offsets in CooperVision’s GHG inventory, life cycle assessments (LCAs), or product carbon footprint (PCF) calculations.

7. Document control, updates, and regulatory alignment

7.1 Update frequency

CooperVision intends to review and update this methods page at least annually, and sooner if underlying methodologies, standards, or programs change materially.

7.2 Relationship to other documents

This page is designed to sit alongside:

• CooperVision’s Annual Sustainability Reports, which provide broader narrative and performance metrics.
• Product‑specific technical documents.
• Third-party verification, certification and assurance documents, including supplier PCF documentation and any critical review statements for CooperVision LCAs.

8. Glossary