How do the company’s targets related to resource inflows and outflows, including waste, products, and materials, address the following areas: (a) increase in circular product design (e.g., durability, dismantling, reparability, recyclability); (b) increase in the rate of circular material use; (c) minimisation of primary raw material use; (d) sustainable sourcing and use of renewable resources (in line with the cascading principle); (e) waste management, including preparation for proper treatment; and (f) other matters related to resource use or circular economy?
CSRD
Provide the following information on how your company's targets related to resource use and circular economy align with resource inflows, resource outflows, waste, and materials. Specifically, address the following areas:
Circular Product Design:
Indicate whether and how your targets focus on increasing circular product design, such as design for durability, dismantling, reparability, recyclability, etc.
Describe any specific targets aimed at improving product lifespan or enabling easier recycling and reuse of products.
Circular Material Use Rate:
Specify targets related to the increase in circular material use, such as increasing the use of recycled or renewable materials in your products or operations.
Include goals for improving the percentage of secondary (recycled) materials used in products and packaging.
Minimisation of Primary Raw Materials:
Outline targets aimed at minimising the use of primary raw materials.
Explain efforts to reduce dependence on virgin resources and increase the use of recycled, reused, or secondary materials.
Sustainable Sourcing of Renewable Resources:
Detail targets for sustainable sourcing and the use of renewable resources in line with the cascading principle.
Provide examples of renewable resources targeted for responsible sourcing (e.g., certified wood, biofuels, and other renewable materials) and how they align with sustainability principles.
Waste Management and Treatment:
Describe targets focused on waste management, including preparation for proper treatment.
This could include reducing waste sent to landfills, increasing recycling rates, or improving waste sorting and disposal methods.
Other Circular Economy Matters:
Include any additional targets related to resource use or circular economy practices.
Examples might include goals for adopting circular business models, improving resource efficiency, or reducing overall environmental impact.
Ensure your response outlines clear, measurable targets, provides specific examples, and describes how these targets contribute to the broader goals of resource efficiency and circular economy principles across your operations.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#2006
Also in
E5-3 - Targets related to resource use and circular economy
- How does the company track the effectiveness of its policies and actions related to resource use and circular economy through defined targets, in accordance with the requirements set out in ESRS 2 MDR-T?
- To which layer of the waste hierarchy do the company’s targets related to resource use and circular economy specifically apply?
- When setting targets related to resource use and circular economy, did the company consider ecological thresholds and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them; (b) whether the thresholds are entity-specific and, if so, how they were determined?
- Are the targets set by the company related to resource use and circular economy mandatory (required by legislation) or voluntary? Please specify.