In conjunction with the release of a new line of biodegradable and recyclable shoes and sports apparel, PUMA has applied their Environmental Profit & Loss process (discussed in the Chapter Opener) at the product level, specifically focusing on the life-cycle environmental impacts of their signature shoe. PUMA is "planning an industry coalition to broaden adoption of the sustainability accounting method" embodied by the EP&L. In the EP&L for shoes, PUMA applies certain metrics to a shoe's entire supply chain, from activities associated with direct company operations through that of 4th tier suppliers.

TABLE 5.C1 Source of Impacts and Associated Activities . Office buildings PUMA Operations . Retail outlets . Shoe manufacturing company 1st Tier Suppliers . Apparel manufacturing company 2nd Tier Suppliers . Textile work (cutting, embroidery) . Insole and outsole production 3rd Tier Suppliers . Leather, petroleum, and cotton processing . Cotton weaving and dyeing 4th Tier Suppliers . Cattle, cotton, and rubber farming . Petroleum production