What methodologies, criteria, and assumptions are used to calculate the data and classify products as designed according to circular principles? Additionally, is the data sourced from direct measurement or estimations, and what key assumptions are disclosed?
CSRD
Provide contextual information on the methodologies used to calculate and classify products as designed along circular principles. Include the following details:
Methodologies:
Describe the methods used to assess circularity (e.g., lifecycle analysis, material flow analysis, circularity metrics).
Specify any frameworks or standards followed (e.g., ISO standards, Ellen MacArthur Foundation principles).
Criteria and Assumptions:
Clearly state the criteria used to determine whether a product or material is considered circular (e.g., durability, reusability, repairability, disassembly, remanufacturing, refurbishment, recycling, biological cycle recirculation).
Highlight key assumptions made in the assessment, such as expected product lifespan, recyclability rates, or material recovery processes.
Data Sourcing:
Indicate whether the data is based on direct measurement (e.g., test results, physical inspections) or estimations (e.g., supplier declarations, internal projections).
If estimations are used, explain the basis for these estimates.
Key Assumptions:
Disclose any key assumptions used in calculations, including their impact on the overall accuracy and reliability of the results.
Ensure that your response is clear, consistent, and provides transparent information about how circularity is measured and classified in your products or materials.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#2051
Also in
E5-5 - Resource outflows
- What are the key products and materials from the production process that are designed according to circular principles (durability, reusability, repairability, recycling, etc.)?
- What is the durability, reparability (using an established rating system, if available), and recyclable content rate of the products and packaging placed on the market by the company, compared to the industry average?
- Report the percentage of recyclable materials used in your products.
- Report the percentage of recyclable materials used in your packaging.
- What is the total amount of waste generated by the company?
- How much waste has been diverted from disposal, specifying the amount of hazardous and non-hazardous waste and the treatment methods used, with a breakdown by the following recovery operation types: (i) preparation for reuse, (ii) recycling, and (iii) other recovery operations?
- How much waste has been directed to disposal, specifying the amount by weight for each waste treatment type (i.e., incineration, landfill, and other disposal operations), along with the total amount summing all three types, with a breakdown between hazardous and non-hazardous waste?
- What is the total amount of waste that has not been recycled?
- What percentage of the total waste generated is non-recycled?
- What are the relevant waste streams generated by the company based on its sector or activities, and what materials are present in the waste (e.g., biomass, metals, non-metallic minerals, plastics, textiles, critical raw materials, and rare earths)?
- What is the total amount of hazardous waste generated by the company, with radioactive waste defined as per Article 3(7) of Council Directive 2011/70/Euratom92?
- What is the total amount of radioactive waste generated by the company?