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
181
Enabling product return programs improving material recirculation
positive impact
Digital labels and logistics for take-back integration
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
182
Transitioning from print to digital products reducing post-consumer waste
positive impact
Publishing shifts reduce physical copies
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
183
Promoting reusable accessories lowering outflow of single-use items
positive impact
IT gear shipped with long-life cases and cables
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
184
Offering refurbishment services increasing product lifespan
positive impact
Returned products reprocessed and sold
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
185
Providing software to manage product end-of-life decisions for clients
positive impact
SaaS adds EOL data and guidance
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
186
Disposal of electronics into landfills creating unrecovered waste flows
negative impact
No structured return program for obsolete units
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resource outflows related to products and services
187
Short product support cycles accelerating outflows
negative impact
Planned obsolescence in hardware/software ties
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resource outflows related to products and services
188
Promotional products designed without recyclability contributing to landfill
negative impact
Branded giveaways include plastic composites
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resource outflows related to products and services
189
Lack of modularity increasing e-waste during upgrades
negative impact
Products cannot be repaired or separated for reuse
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resource outflows related to products and services
190
Frequent reprinting of marketing materials driving bulk waste
negative impact
Brochures discarded after single-use events
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resource outflows related to products and services
191
Regulations mandating circular reporting increasing compliance complexity
risk
New EU rules require product circularity metrics
Upstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
192
Customer backlash over single-use tech leading to lost sales
risk
ESG-sensitive clients shift to longer-life platforms
Upstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
193
Loss of ecolabel certifications due to insufficient take-back schemes
risk
Non-compliance with circular design criteria
Upstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
194
Export restrictions for non-compliant used goods disrupting outflows
risk
Shipments blocked due to reverse logistics rules
Upstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
195
Fines for untracked product end-of-life flows
risk
Audits reveal outflows not documented
Upstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
196
Creating B2B solutions to track post-consumer tech improving reuse
opportunity
Clients engage with lifecycle dashboards
Downstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
197
Marketing zero-waste digital services for sustainability leads
opportunity
Product development excludes physical media
Downstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
198
Participating in closed-loop device alliances unlocking green contracts
opportunity
Consortiums reward circular innovators
Downstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
199
Offering leasing models reducing one-way product outflow
opportunity
Hardware-as-a-Service replaces sell-and-dump
Downstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
200
Generating revenue from product resale and parts extraction
opportunity
Returned items processed for secondary markets
Downstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resource outflows related to products and services
201
Sourcing recycled metals reducing virgin material extraction
opportunity
Component suppliers prioritize post-consumer aluminum and copper
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resources inflows, including resource use
202
Procuring servers through remanufacturing channels reducing resource demand
positive impact
IT procurement embraces refurbished suppliers
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resources inflows, including resource use
203
Designing software to reduce energy and memory load minimizing hardware stress
positive impact
Code optimized for low-resources operation
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resources inflows, including resource use
204
Partnering with suppliers on low-carbon materials reducing input footprint
positive impact
Contractors include emissions limits per unit
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resources inflows, including resource use
205
Switching to cloud architecture lowering total material inflow
positive impact
Hardware use centralized under shared systems
Business activities
Medium term
Potential
Clients
Local authorities
Communities
Resources inflows, including resource use
206
Using virgin metals in hardware increasing upstream resource pressure
positive impact
Resource origin not specified in procurement
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resources inflows, including resource use
207
Packaging with multilayer plastic reducing recyclability and inflow control
negative impact
Shipping teams opt for foam-inserts with no reuse path
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resources inflows, including resource use
208
Selecting high-memory software architecture driving demand for resource-heavy devices
negative impact
Code written with inefficient algorithms
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resources inflows, including resource use
209
Purchasing consumables in single-use formats increasing material throughput
negative impact
Offices stock non-refillable options
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resources inflows, including resource use
210
Operating redundant servers with low utilization wasting electricity
negative impact
Data centers lack virtualization efficiency
Business activities
Short term
Actual
Clients
Local authorities
Communities
Resources inflows, including resource use
211
Price volatility of rare earth inputs affecting hardware acquisition cost
negative impact
Tech component supply chains exposed to raw scarcity
Upstream supply chain
Short term
Potential
Clients
Local authorities
Communities
Resources inflows, including resource use
60 rows