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