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