For the purpose of this study, the PCR “Finished bovine leather” version 1.0 (2011) [6] is applied.
According to Product Category Rules: Finished Bovine Leather version 1.0 2011, finished bovine leather
is intended as a finished product of the tanning sector and ready to become an input as a semi finished
good for further transformation in various manufacturing sectors and the leather can be used as a semi
finished good for different kinds of final products for example furniture, clothing, automotive, footwear
etc (Aequilibria 2011). Since the declared product of this study is aniline leather for the application of
athletic shoes, this PCR is chosen for the specific data collection rules and as a calculation guideline.