At a Glance Introduction Most sustainability teams have spent the past two years building their emissions inventory. Scope 1, Scope 2, and Scope 3 have an established methodology, existing databases, and a reasonably well-understood audit trail. The circular economy hasn’t had the same runway. When your double materiality assessment flags resource use as material, you’re […]
Read More… from Circular Economy KPIs: What to Measure and How to Report Under ESRS E5
At a Glance Introduction ESRS E5 is one of the least understood of the ESRS environmental standards. That is partly because circularity is newer territory than climate for most sustainability teams. It is also because the standard is more flexible than E1: it applies only where material, and what needs to be disclosed depends heavily […]
Read More… from ESRS E5 Explained: Resource Use and Circular Economy Reporting Requirements
At a Glance Why Circularity Is Becoming a Business Strategy For most European companies, circularity has lived in the sustainability report, filed near the waste data as a recycling rate or a passing mention of the EU Circular Economy Action Plan. That is changing. The shift is visible on three fronts. Regulatory pressure is sharpening, […]
Read More… from Circular Business Models: How Dutch Companies Are Making the Transition