To which layer of the waste hierarchy do the company’s targets related to resource use and circular economy specifically apply?
CSRD
When describing targets related to resource use and circular economy, specify which layer of the waste hierarchy the target pertains to. The waste hierarchy prioritizes waste management actions from most to least preferred, as follows:
Prevention:
If your target focuses on preventing waste generation (e.g., reducing resource consumption, improving product design to minimize waste), indicate that it relates to the prevention layer of the hierarchy.
Reuse:
If your target aims to increase the reuse of products or materials (e.g., implementing take-back schemes, repairing products), specify that it relates to the reuse layer.
Recycling:
If the target focuses on increasing recycling rates (e.g., improving the percentage of recyclable materials in products, optimizing recycling processes), indicate that it corresponds to the recycling layer.
Recovery:
If your target includes actions related to energy recovery or material recovery (e.g., waste-to-energy programs, composting), state that it aligns with the recovery layer of the hierarchy.
Disposal:
If the target addresses minimizing waste that is sent to landfills or other disposal methods (e.g., reducing landfill diversion, improving treatment of non-recyclable waste), clarify that it applies to the disposal layer.
Be specific about which aspect of the waste hierarchy your target addresses, and ensure it aligns with your company’s sustainability and circular economy goals.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#2013
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?
- 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?
- 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.