E5 - Circular economy
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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 medical devices through procurement policies leading to reduced resource depletion
Positive impact
Selection of suppliers providing reusable/sterilizable devices
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Resource outflows related to products and services
322
Support for service-based models (leasing sharing) for medical equipment
Positive impact
Adoption of leasing models for equipment to extend product life
Business activities
Long term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
323
Development of eco-design guidelines for products and services
Positive impact
Implementation of eco-design principles for new offerings
Business activities
Short term
Potential
Communities
Employees
Clients
Resource outflows related to products and services
324
Collaboration with NGOs for resource efficiency awareness
Positive impact
Partnerships for campaigns on reducing resource outflows
Business activities
Medium term
Potential
Communities
Employees
NGOs
Resource outflows related to products and services
325
Recognition of sector leadership in resource efficiency
Positive impact
Promotion of achievements in minimizing resource outflows
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
326
Use of single-use products increasing resource depletion
Negative impact
Procurement and use of disposable medical and office products
Business activities
Short term
Actual
Communities
Employees
Clients
Resource outflows related to products and services
327
Improper management of product lifecycle
Negative impact
Failure to track and optimize product use and disposal
Business activities
Short term
Actual
Communities
Employees
Clients
Resource outflows related to products and services
328
Neglect of resource efficiency in supplier selection
Negative impact
Absence of resource efficiency criteria in procurement
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resource outflows related to products and services
329
Non-compliance with resource outflow regulations
Negative impact
Failure to meet legal requirements for resource management
Business activities
Short term
Actual
Employees
Investors
Local authorities
Resource outflows related to products and services
330
Poor communication on resource outflow management
Negative impact
Lack of transparency about resource use and efficiency
Business activities
Short term
Actual
Communities
Employees
Clients
Resource outflows related to products and services
331
Regulatory fines for resource outflow violations
Risk
Authorities increase enforcement of resource efficiency regulations
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resource outflows related to products and services
332
Brand damage from resource inefficiency controversies
Risk
Negative media coverage of resource overuse
Business activities
Short term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
333
Loss of contracts due to poor resource management
Risk
Clients require proof of resource efficiency
Business activities
Medium term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
334
Increased costs from resource efficiency compliance
Risk
Need for new investments in resource management
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
335
Legal actions by stakeholders over resource depletion
Risk
Stakeholders file lawsuits for damages from inefficient resource use
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
336
Development of “Resource-Efficient Facility” certifications
Opportunity
Certification for best practices in resource efficiency
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
337
Access to funding for resource efficiency projects
Opportunity
Grants/subsidies for resource management initiatives
Business activities
Short term
Potential
Investors
Local authorities
Resource outflows related to products and services
338
Partnerships with NGOs for resource efficiency innovation
Opportunity
Joint development of resource efficiency solutions
Business activities
Medium term
Potential
Communities
Employees
NGOs
Resource outflows related to products and services
339
Expansion into markets valuing resource efficiency
Opportunity
Partners demanding certified resource management
Downstream supply chain
Medium term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
340
Brand enhancement through resource efficiency leadership
Opportunity
Recognition for sector-leading resource efficiency
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
341
Promotion of circular procurement through supplier engagement leading to reduced virgin resource use
Positive impact
Selection of suppliers offering recycled/renewable materials
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Resources inflows including resource use
342
Support for resource-sharing platforms and pooled procurement
Positive impact
Participation in shared procurement for bulk resource efficiency
Business activities
Long term
Potential
Employees
Investors
Clients
Resources inflows including resource use
343
Development of guidelines for sustainable resource sourcing
Positive impact
Implementation of protocols for responsible sourcing
Business activities
Short term
Potential
Communities
Employees
Clients
Resources inflows including resource use
344
Collaboration with NGOs for resource use awareness
Positive impact
Partnerships for campaigns on reducing resource inflows
Business activities
Medium term
Potential
Communities
Employees
NGOs
Resources inflows including resource use
345
Recognition of sector leadership in sustainable resource use
Positive impact
Promotion of achievements in minimizing resource inflows
Business activities
Short term
Potential
Communities
Employees
Investors
Resources inflows including resource use
346
Procurement of virgin materials increasing resource use
Negative impact
Purchase of non-recycled non-renewable materials
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
347
Overconsumption of resources in daily operations
Negative impact
Excessive use of water energy or consumables
Business activities
Short term
Actual
Communities
Employees
Clients
Resources inflows including resource use
348
Neglect of sustainable sourcing criteria in procurement
Negative impact
Absence of sustainability requirements in supplier selection
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
349
Non-compliance with resource inflow regulations
Negative impact
Failure to meet legal requirements for resource sourcing
Business activities
Short term
Actual
Employees
Investors
Local authorities
Resources inflows including resource use
350
Poor communication on resource inflow management
Negative impact
Lack of transparency about resource sourcing and use
Business activities
Short term
Actual
Communities
Employees
Clients
Resources inflows including resource use
351
Regulatory fines for resource inflow violations
Risk
Authorities increase enforcement of sustainable sourcing regulations
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resources inflows including resource use
60 rows