It's hard to know for sure. The most common analysis, following the PEFCR standard, takes the carbon impact of cows and then divides it up in a certain ratio be

It's hard to know for sure. The most common analysis, following the PEFCR standard, takes the carbon impact of cows and then divides it up in a certain ratio between flesh and leather products, then adds the tanning and production steps. Arguably it would be fairer to treat leather as purely a byproduct, which would dramatically reduce the resulting carbon footprint numbers for leather.