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 educational materials through procurement policies leading to reduced waste
Positive impact
Implementation of reusable and digital resources
Business activities
Medium term
Potential
Communities
Employees
Students
Resource outflows related to products and services
322
Support for the sharing and donation of unused materials
Positive impact
Adoption of sharing platforms and donation programs
Business activities
Short term
Potential
Communities
Employees
Students
Resource outflows related to products and services
323
Development of guidelines for sustainable product design
Positive impact
Preference for suppliers offering modular and repairable products
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Resource outflows related to products and services
324
Collaboration with NGOs for circular economy awareness
Positive impact
Partnerships for workshops and campaigns on resource efficiency
Business activities
Medium term
Potential
Employees
Students
NGOs
Resource outflows related to products and services
325
Recognition of sector leadership in circular practices
Positive impact
Promotion of achievements in reducing resource outflows
Business activities
Short term
Potential
Employees
Investors
Students
Resource outflows related to products and services
326
Excessive use of single-use products
Negative impact
Frequent purchase and disposal of single-use materials
Business activities
Short term
Actual
Communities
Employees
Students
Resource outflows related to products and services
327
Neglect of circular criteria in supplier selection
Negative impact
Absence of circular economy requirements in procurement
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resource outflows related to products and services
328
Non-compliance with circular economy regulations
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
329
Poor communication on resource efficiency
Negative impact
Lack of transparency on product lifecycle impacts
Business activities
Short term
Actual
Communities
Employees
Students
Resource outflows related to products and services
330
Neglect of feedback on resource outflows from stakeholders
Negative impact
Failure to address concerns about resource waste
Business activities
Short term
Actual
Communities
Employees
Students
Resource outflows related to products and services
331
Regulatory fines for excessive resource outflows
Risk
Authorities increase enforcement of resource efficiency regulations
Business activities
Short term
Potential
Communities
Investors
Local authorities
Resource outflows related to products and services
332
Brand damage from resource waste controversies
Risk
Negative media coverage of wasteful practices
Business activities
Short term
Potential
Communities
Investors
Students
Resource outflows related to products and services
333
Loss of contracts due to poor resource efficiency
Risk
Partners require proof of sustainable resource management
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 outflow management
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
335
Legal actions by stakeholders over resource waste
Risk
Stakeholders file lawsuits for excessive resource outflows
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
336
Development of “Circular Campus” certifications
Opportunity
Certification for best practices in resource outflow management
Business activities
Short term
Potential
Employees
Investors
Students
Resource outflows related to products and services
337
Access to funding for circular economy projects
Opportunity
Grants/subsidies for circular initiatives
Business activities
Short term
Potential
Investors
Local authorities
Resource outflows related to products and services
338
Partnerships with NGOs for circular innovation
Opportunity
Joint development of resource outflow solutions
Business activities
Medium term
Potential
Communities
Employees
NGOs
Resource outflows related to products and services
339
Expansion into markets valuing circular practices
Opportunity
Partners demanding certified circular products and services
Downstream supply chain
Medium term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
340
Brand enhancement through circular management leadership
Opportunity
Recognition for sector-leading circular management
Business activities
Short term
Potential
Employees
Investors
Students
Resource outflows related to products and services
341
Promotion of responsible sourcing through supplier engagement leading to reduced environmental impact
Positive impact
Preference for suppliers with eco-labels and certifications
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Resources inflows including resource use
342
Support for local and recycled material sourcing
Positive impact
Adoption of local and recycled content in procurement
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Resources inflows including resource use
343
Development of guidelines for efficient resource use
Positive impact
Establishment of protocols for minimizing consumption
Business activities
Short term
Potential
Communities
Employees
Students
Resources inflows including resource use
344
Collaboration with NGOs for sustainable sourcing
Positive impact
Partnerships for supplier education and engagement
Business activities
Medium term
Potential
Employees
Students
NGOs
Resources inflows including resource use
345
Recognition of sector leadership in sustainable sourcing
Positive impact
Promotion of achievements in responsible sourcing
Business activities
Short term
Potential
Employees
Investors
Students
Resources inflows including resource use
346
Use of non-renewable or unsustainable materials
Negative impact
Procurement of products with high environmental impact
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
347
Neglect of resource efficiency in procurement
Negative impact
Absence of efficiency requirements in supplier contracts
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
348
Non-compliance with sustainable sourcing regulations
Negative impact
Failure to meet legal requirements for resource use
Business activities
Short term
Actual
Employees
Investors
Local authorities
Resources inflows including resource use
349
Poor communication on resource sourcing
Negative impact
Lack of transparency on sourcing practices
Business activities
Short term
Actual
Communities
Employees
Students
Resources inflows including resource use
350
Neglect of feedback on resource use from stakeholders
Negative impact
Failure to address concerns about sourcing and consumption
Business activities
Short term
Actual
Communities
Employees
Students
Resources inflows including resource use
351
Regulatory fines for unsustainable sourcing
Risk
Authorities increase enforcement of sustainable sourcing regulations
Business activities
Short term
Potential
Communities
Investors
Local authorities
Resources inflows including resource use
60 rows