ESRS subtopic
Resource outflows related to products and services
20
Resources inflows including resource use
20
Waste
20
Name of the IRO
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
321
Promotion of reusable and returnable packaging through supplier engagement leading to reduced waste
Positive impact
Adoption of reusable packaging for take-away and delivery
Business activities
Upstream supply chain
Short term
Potential
Clients
Communities
Suppliers
Resource outflows related to products and services
322
Support for circular product design
Positive impact
Development of modular or recyclable products and furniture
Business activities
Medium term
Potential
Clients
Communities
Employees
Resource outflows related to products and services
323
Development of resource sharing platforms
Positive impact
Implementation of sharing schemes for equipment and materials
Business activities
Medium term
Potential
Clients
Communities
Employees
Resource outflows related to products and services
324
Collaboration with suppliers for take-back programs
Positive impact
Partnerships for product return and refurbishment
Upstream supply chain
Medium term
Potential
Clients
Communities
Suppliers
Resource outflows related to products and services
325
Public education on circular consumption
Positive impact
Awareness campaigns for clients on reuse and recycling
Business activities
Short term
Potential
Clients
Communities
Employees
Resource outflows related to products and services
326
Use of single-use items contributing to resource depletion
Negative impact
Use of disposable cutlery plates and packaging
Business activities
Short term
Resource outflows related to products and services
327
Neglect of supplier circularity practices
Negative impact
Suppliers use non-recyclable or non-reusable packaging
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Resource outflows related to products and services
328
Inadequate product design for circularity
Negative impact
Products and furniture not designed for reuse or recycling
Business activities
Medium term
Actual
Clients
Communities
Employees
Resource outflows related to products and services
329
Non-compliance with circular economy regulations
Negative impact
Failure to meet legal requirements for product circularity
Business activities
Short term
Actual
Clients
Investors
Local authorities
Resource outflows related to products and services
330
Poor communication on circularity options
Negative impact
Lack of information for clients and staff
Business activities
Short term
Actual
Clients
Communities
Employees
Resource outflows related to products and services
331
Regulatory fines for non-compliance with circular economy laws
Risk
Authorities increase enforcement of circular product standards
Business activities
Short term
Potential
Clients
Investors
Local authorities
Resource outflows related to products and services
332
Brand damage from linear product controversies
Risk
Negative media coverage of single-use or non-recyclable products
Business activities
Short term
Potential
Clients
Communities
Investors
Resource outflows related to products and services
333
Loss of contracts due to poor circularity performance
Risk
Clients require proof of circular product initiatives
Business activities
Medium term
Potential
Clients
Communities
Investors
Resource outflows related to products and services
334
Increased costs from circular product requirements
Risk
Need for new investments in reusable or modular products
Business activities
Short term
Potential
Clients
Investors
Employees
Resource outflows related to products and services
335
Legal actions by stakeholders over resource outflows
Risk
Stakeholders file lawsuits for environmental damages
Business activities
Short term
Potential
Clients
Communities
Investors
Resource outflows related to products and services
336
Development of “Circular Hospitality” certifications
Opportunity
Certification for best practices in circular product management
Business activities
Short term
Potential
Clients
Communities
Investors
Resource outflows related to products and services
337
Access to funding for circular product projects
Opportunity
Grants or subsidies for circular product initiatives
Business activities
Short term
Potential
Investors
Local authorities
Resource outflows related to products and services
338
Partnerships with NGOs for circular product innovation
Opportunity
Joint development of circular product frameworks
Business activities
Medium term
Potential
Clients
Communities
NGOs
Resource outflows related to products and services
339
Expansion into markets valuing circular products
Opportunity
Clients demanding certified circular product management
Downstream supply chain
Medium term
Potential
Clients
Communities
Investors
Resource outflows related to products and services
340
Brand enhancement through leadership in circular product management
Opportunity
Recognition for sector-leading circular product policies
Business activities
Short term
Potential
Clients
Communities
Investors
Resource outflows related to products and services
341
Promotion of sustainable sourcing through supplier engagement leading to reduced resource extraction
Positive impact
Selection of suppliers with certified sustainable sourcing
Upstream supply chain
Medium term
Potential
Clients
Communities
Suppliers
Resources inflows including resource use
342
Support for efficient resource use in operations
Positive impact
Implementation of resource tracking and optimization systems
Business activities
Short term
Potential
Clients
Investors
Employees
Resources inflows including resource use
343
Development of local sourcing programs
Positive impact
Preference for local suppliers to reduce resource transport
Upstream supply chain
Short term
Potential
Clients
Communities
Suppliers
Resources inflows including resource use
344
Collaboration with suppliers for closed-loop systems
Positive impact
Partnerships for material reuse and recycling
Upstream supply chain
Medium term
Potential
Clients
Communities
Suppliers
Resources inflows including resource use
345
Public education on responsible resource use
Positive impact
Awareness campaigns for clients and staff
Business activities
Short term
Potential
Clients
Communities
Employees
Resources inflows including resource use
346
Overconsumption of resources contributing to depletion
Negative impact
Excessive use of water energy or raw materials
Business activities
Short term
Actual
Clients
Communities
Local authorities
Resources inflows including resource use
347
Neglect of supplier resource management practices
Negative impact
Suppliers use unsustainable or inefficient sourcing
Upstream supply chain
Short term
Actual
Clients
Communities
Suppliers
Resources inflows including resource use
348
Inadequate resource tracking and reporting
Negative impact
Failure to monitor or report resource use
Business activities
Short term
Actual
Clients
Investors
Employees
Resources inflows including resource use
349
Non-compliance with resource use regulations
Negative impact
Failure to meet legal requirements for resource management
Business activities
Short term
Actual
Clients
Investors
Local authorities
Resources inflows including resource use
350
Poor communication on resource use
Negative impact
Lack of information for clients and staff
Business activities
Short term
Actual
Clients
Communities
Employees
Resources inflows including resource use
351
Regulatory fines for non-compliance with resource use laws
Risk
Authorities increase enforcement of resource management standards
Business activities
Short term
Potential
Clients
Investors
Local authorities
Resources inflows including resource use
60 rows