Name of the IRO
ESRS subtopic
Resource outflows related to products and services
20
321
Promotion of reusable service materials through circular procurement leading to reduced resource depletion
322
Support for sharing and leasing models
323
Development of guidelines for resource-efficient service delivery
324
Collaboration with NGOs for circular economy advocacy
325
Public recognition of circular economy leadership
326
Use of single-use products in service delivery
327
Neglect of circular criteria in supplier selection
328
Non-compliance with resource efficiency regulations
329
Poor communication on resource outflows
330
Neglect of resource-efficient options in procurement policies
331
Regulatory fines for inefficient resource use
332
Brand damage from resource inefficiency controversies
333
Loss of contracts due to poor resource management
334
Increased costs from resource efficiency compliance requirements
335
Legal actions by stakeholders over resource waste
336
Development of “Circular Service” certifications
337
Access to funding for circular economy projects
338
Partnerships with NGOs for circular innovation
339
Expansion into markets valuing circular services
340
Brand enhancement through circular resource management leadership
ESRS subtopic
Resources inflows including resource use
20
341
Promotion of renewable resource procurement through green purchasing leading to reduced environmental impact
342
Support for resource traceability initiatives
343
Development of guidelines for efficient resource use
344
Collaboration with NGOs for resource efficiency advocacy
345
Public recognition of resource use leadership
346
Use of non-renewable or unsustainable resources
347
Neglect of resource efficiency in supplier selection
348
Non-compliance with resource use regulations
349
Poor communication on resource use
350
Neglect of efficient resource options in procurement policies
351
Regulatory fines for resource use violations
352
Brand damage from resource use controversies
353
Loss of contracts due to poor resource use management
354
Increased costs from resource use compliance requirements
355
Legal actions by stakeholders over resource use
356
Development of “Resource-Efficient Service” certifications
60 rows
IRO type
Cause
Position in the value chain
Time Horizon
Realization stage
Affected stakeholders
ESRS subtopic
Positive impact
Procurement of reusable and modular materials for service delivery
Business activities
Medium term
Potential
Employees
Clients
Communities
Resource outflows related to products and services
Positive impact
Implementation of leasing and sharing systems for equipment
Business activities
Short term
Potential
Employees
Clients
Communities
Resource outflows related to products and services
Positive impact
Setting protocols to minimize resource outflows
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Positive impact
Partnerships for best practices in circular resource use
Business activities
Medium term
Potential
Employees
Communities
NGOs
Resource outflows related to products and services
Positive impact
Promotion of achievements in circular resource management
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Negative impact
Procurement of disposable products for operations
Business activities
Short term
Actual
Employees
Clients
Communities
Resource outflows related to products and services
Negative impact
No standards for circularity in procurement
Upstream supply chain
Short term
Actual
Employees
Clients
Suppliers
Resource outflows related to products and services
Negative impact
Failure to meet legal requirements for resource efficiency
Business activities
Short term
Actual
Employees
Investors
Local authorities
Resource outflows related to products and services
Negative impact
Lack of transparency on resource use
Business activities
Short term
Actual
Employees
Investors
Clients
Resource outflows related to products and services
Negative impact
Absence of circularity criteria in supplier contracts
Upstream supply chain
Short term
Actual
Employees
Clients
Suppliers
Resource outflows related to products and services
Risk
Authorities increase enforcement of resource efficiency regulations
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resource outflows related to products and services
Risk
Negative media coverage of resource waste
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Risk
Clients require proof of circular resource management
Business activities
Medium term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Risk
Need for new investments in resource management
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Risk
Stakeholders file lawsuits for resource waste
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Opportunity
Certification for best practices in circular resource management
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Opportunity
Grants/subsidies for circular resource initiatives
Business activities
Short term
Potential
Investors
Local authorities
Resource outflows related to products and services
Opportunity
Joint development of circular resource management solutions
Business activities
Medium term
Potential
Employees
Communities
NGOs
Resource outflows related to products and services
Opportunity
Clients demanding certified circular services
Downstream supply chain
Medium term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Opportunity
Recognition for sector-leading circular resource management
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
Positive impact
Selection of suppliers with renewable resource offerings
Upstream supply chain
Medium term
Potential
Clients
Communities
Suppliers
Resources inflows including resource use
Positive impact
Implementation of traceability systems for resource inflows
Business activities
Short term
Potential
Employees
Clients
Communities
Resources inflows including resource use
Positive impact
Setting protocols to optimize resource inflows
Business activities
Short term
Potential
Employees
Investors
Clients
Resources inflows including resource use
Positive impact
Partnerships for best practices in resource efficiency
Business activities
Medium term
Potential
Employees
Communities
NGOs
Resources inflows including resource use
Positive impact
Promotion of achievements in resource efficiency
Business activities
Short term
Potential
Employees
Investors
Clients
Resources inflows including resource use
Negative impact
Procurement of materials with high environmental impact
Upstream supply chain
Short term
Actual
Employees
Clients
Suppliers
Resources inflows including resource use
Negative impact
No standards for resource efficiency in procurement
Upstream supply chain
Short term
Actual
Employees
Clients
Suppliers
Resources inflows including resource use
Negative impact
Failure to meet legal requirements for resource use
Business activities
Short term
Actual
Employees
Investors
Local authorities
Resources inflows including resource use
Negative impact
Lack of transparency on resource sourcing
Business activities
Short term
Actual
Employees
Investors
Clients
Resources inflows including resource use
Negative impact
Absence of efficiency criteria in supplier contracts
Upstream supply chain
Short term
Actual
Employees
Clients
Suppliers
Resources inflows including resource use
Risk
Authorities increase enforcement of resource use regulations
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resources inflows including resource use
Risk
Negative media coverage of unsustainable resource use
Business activities
Short term
Potential
Employees
Investors
Clients
Resources inflows including resource use
Risk
Clients require proof of resource sourcing and efficiency
Business activities
Medium term
Potential
Employees
Investors
Clients
Resources inflows including resource use
Risk
Need for new investments in resource sourcing and management
Business activities
Short term
Potential
Employees
Investors
Clients
Resources inflows including resource use
Risk
Stakeholders file lawsuits for unsustainable resource sourcing
Business activities
Short term
Potential
Employees
Investors
Clients
Resources inflows including resource use
Opportunity
Certification for best practices in resource efficiency
Business activities
Short term
Potential
Employees
Investors
Clients
Resources inflows including resource use