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
Promotion of reusable packaging leading to reduced waste
Positive impact
Switch from single-use to reusable packaging for products
Business activities
Communities
Clients
End Consumers
Potential
Resource outflows related to products and services
Development of compostable products leading to circular nutrient cycles
Positive impact
Production and use of compostable materials
Business activities
Communities
Clients
End Consumers
Potential
Resource outflows related to products and services
Implementation of closed-loop supply chains leading to resource efficiency
Positive impact
Collaboration with partners to reuse outputs as inputs
Business activities
Investors
Clients
Suppliers
Potential
Resource outflows related to products and services
Promotion of by-product valorization leading to new income streams
Positive impact
Use of crop residues or animal waste for new products
Business activities
Investors
Clients
Suppliers
Potential
Resource outflows related to products and services
Support for circular business models leading to market differentiation
Positive impact
Integration of circular principles into product-service systems
Business activities
Investors
Clients
End Consumers
Potential
Resource outflows related to products and services
Excessive packaging contributing to increased waste
Negative impact
Use of non-essential or non-recyclable packaging
Business activities
Communities
Local authorities
End Consumers
Actual
Resource outflows related to products and services
Export of non-recyclable products contributing to global waste
Negative impact
Distribution of products with no end-of-life solution
Downstream supply chain
Communities
Local authorities
End Consumers
Actual
Resource outflows related to products and services
Loss of nutrients through disposal of organic waste
Negative impact
Landfilling or incineration of organic residues
Business activities
Investors
Communities
Local authorities
Actual
Resource outflows related to products and services
Release of pollutants from improper waste management
Negative impact
Inadequate disposal or treatment of waste
Business activities
Communities
Local authorities
End Consumers
Actual
Resource outflows related to products and services
Leakage of plastics into the environment from product outflows
Negative impact
Use of plastic materials in packaging or products
Business activities
Communities
Local authorities
End Consumers
Actual
Resource outflows related to products and services
Regulatory tightening on packaging and product waste
Risk
New rules for packaging reduction and recyclability
Business activities
Investors
Local authorities
Employees
Potential
Resource outflows related to products and services
Loss of market access due to non-compliance with circular economy standards
Risk
Failure to meet buyer or market requirements
Downstream supply chain
Investors
Clients
End Consumers
Potential
Resource outflows related to products and services
Legal liability for non-compliant waste exports
Risk
Lawsuits or fines for improper export practices
Business activities
Investors
Communities
Local authorities
Potential
Resource outflows related to products and services
Brand damage from association with waste issues
Risk
Negative media or stakeholder attention
Business activities
Investors
Communities
Clients
Potential
Resource outflows related to products and services
Increased insurance costs for waste-related risks
Risk
Insurers raising premiums for high-waste operations
Business activities
Investors
Banks
Potential
Resource outflows related to products and services
Development of circular product certifications leading to market advantage
Opportunity
Certification and marketing of circular products
Business activities
Investors
Clients
End Consumers
Potential
Resource outflows related to products and services
Access to funding for circular economy innovation
Opportunity
Grants or loans for new circular solutions
Business activities
Investors
Local authorities
Potential
Resource outflows related to products and services
Partnerships for circular supply chain initiatives
Opportunity
Collaboration with partners on circular projects
Business activities
Investors
Clients
Suppliers
Potential
Resource outflows related to products and services
Expansion into markets valuing circular products
Opportunity
Meeting requirements for sustainability-focused buyers
Downstream supply chain
Investors
Clients
End Consumers
Potential
Resource outflows related to products and services
Brand enhancement through circular economy leadership
Opportunity
Positioning as a sector leader in circularity
Business activities
Investors
Communities
Clients
Potential
Resource outflows related to products and services
Implementation of resource-efficient technologies leading to reduced input needs
Positive impact
Adoption of precision agriculture or efficient machinery
Business activities
Potential
Resources inflows including resource use
Use of renewable materials leading to reduced environmental footprint
Positive impact
Switch to renewable or recycled inputs
Business activities
Potential
Resources inflows including resource use
Promotion of regenerative agriculture leading to resource renewal
Positive impact
Adoption of soil-building and restorative practices
Business activities
Potential
Resources inflows including resource use
Optimization of water and nutrient use leading to conservation
Positive impact
Precision irrigation and fertilization
Business activities
Potential
Resources inflows including resource use
Support for local sourcing leading to reduced transport impacts
Positive impact
Prioritization of local suppliers for inputs
Upstream supply chain
Potential
Resources inflows including resource use
Overextraction of non-renewable resources contributing to depletion
Negative impact
Excessive use of fossil fuels, minerals, or water
Business activities
Actual
Resources inflows including resource use
Import of unsustainable inputs contributing to global resource pressure
Negative impact
Use of non-certified or high-impact materials
Upstream supply chain
Actual
Resources inflows including resource use
Inefficient resource use leading to higher costs and waste
Negative impact
Lack of optimization in input management
Business activities
Actual
Resources inflows including resource use
Soil nutrient depletion from intensive agriculture
Negative impact
Continuous cropping without replenishment
Business activities
Actual
Resources inflows including resource use
High energy consumption from non-renewable sources
Negative impact
Reliance on fossil fuel-powered machinery
Business activities
Actual
Resources inflows including resource use
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