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?
CSRD
In addition to the requirements outlined in ESRS 2 MDR-T, specify whether ecological thresholds and entity-specific allocations were considered when setting your resource use and circular economy targets. If applicable, provide the following information:
Ecological Thresholds Identified:
Describe any ecological thresholds your company has identified as part of setting targets. These thresholds could relate to the environmental limits within which your operations should stay, such as carbon emissions, water usage, or biodiversity impacts.
Explain the methodology used to identify these thresholds (e.g., scientific studies, environmental impact assessments, regulatory frameworks).
Entity-Specific Thresholds:
Indicate whether the thresholds are entity-specific (i.e., tailored to your company’s specific operations, industry, or location) and, if so, explain how they were determined.
This might include internal analyses, industry benchmarks, or environmental guidelines tailored to your company’s unique context (e.g., the specific resources it uses, its environmental footprint, or its sector-specific impact).
Ensure that your response clearly explains how ecological limits and specific allocations have influenced your target-setting process and how they align with your sustainability goals.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6889
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?
- To which layer of the waste hierarchy do the company’s targets related to resource use and circular economy specifically apply?
- Are the targets set by the company related to resource use and circular economy mandatory (required by legislation) or voluntary? Please specify.