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
Repair of electronics (S95.2.1) promoting reuse through refurbished device sales leading to reduced raw material extraction
Positive impact
Implementation of a refurbishment and resale program
Business activities
Medium term
Potential
Communities
Clients
Local authorities
Resource outflows related to products and services
322
Funeral services (S96.0.3) offering biodegradable coffins leading to reduced environmental impact
Positive impact
Switch to products made from renewable materials
Business activities
Short term
Potential
Communities
Clients
Local authorities
Resource outflows related to products and services
323
Hair salons (S96.0.2) collecting cut hair for environmental projects leading to circular use of waste
Positive impact
Partnership with organizations recycling hair for oil spill clean-up
Business activities
Medium term
Potential
Communities
Clients
NGOs
Resource outflows related to products and services
324
Membership organisations (S94) facilitating product sharing among members leading to optimized resource utilization
Positive impact
Creation of shared equipment pools
Business activities
Medium term
Potential
Communities
NGOs
Members
Resource outflows related to products and services
325
Repair shops (S95) partnering with local upcycling businesses leading to new uses for discarded parts
Positive impact
Supply of non-repairable components to upcyclers
Business activities
Medium term
Potential
Communities
Employees
Local authorities
Resource outflows related to products and services
326
Disposal of non-repairable electronics as landfill by repair shops (S95.2.1)
Negative impact
No organized end-of-life recycling for devices
Business activities
Short term
Actual
Communities
Employees
Local authorities
Resource outflows related to products and services
327
Funeral services (S96.0.3) using non-biodegradable coffins
Negative impact
Traditional coffin materials persisting in the environment
Business activities
Short term
Actual
Communities
Employees
Local authorities
Resource outflows related to products and services
328
Hair salons (S96.0.2) discarding hair and chemical waste in general trash
Negative impact
No separation or recycling of salon waste
Business activities
Short term
Actual
Communities
Employees
Local authorities
Resource outflows related to products and services
329
Membership orgs (S94) promoting single-use event materials
Negative impact
Use of disposable products for events
Business activities
Short term
Actual
Communities
Local authorities
Members
Resource outflows related to products and services
330
Repair shops (S95) not tracking material flows
Negative impact
No monitoring of resource outflows or waste
Business activities
Short term
Actual
Communities
Employees
Local authorities
Resource outflows related to products and services
331
Regulatory fines for non-compliance in product stewardship (S95/S96)
Risk
Authorities increase enforcement of circular economy requirements
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resource outflows related to products and services
332
Brand damage from poor resource management in repair/funeral/salon activities
Risk
Negative media coverage of wasteful practices
Business activities
Short term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
333
Loss of contracts due to unsustainable product outflows
Risk
Clients require proof of circularity
Business activities
Medium term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
334
Increased costs from circularity compliance (S95/S96)
Risk
Investments in new tracking or recycling systems
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
335
Legal actions by residents over environmental damage from product outflows
Risk
Communities file lawsuits for damages
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
336
Development of “Circular Product” certifications for repair/funeral/salon
Opportunity
Certification for best practices in product circularity
Business activities
Short term
Potential
Employees
Investors
Clients
Resource outflows related to products and services
337
Access to funding for circular product initiatives
Opportunity
Grants/subsidies for circular economy projects
Business activities
Short term
Potential
Investors
Local authorities
Resource outflows related to products and services
338
Partnerships with NGOs for circular product innovation in services
Opportunity
Joint development of circular product solutions
Business activities
Medium term
Potential
Communities
Employees
NGOs
Resource outflows related to products and services
339
Expansion into markets valuing circular products and services
Opportunity
Partners demanding certified circular product management
Downstream supply chain
Medium term
Potential
Communities
Investors
Clients
Resource outflows related to products and services
340
Brand enhancement for leadership in circular product management
Opportunity
Recognition for sector-leading circularity
Business activities
Short term
Potential
Communities
Employees
Investors
Resource outflows related to products and services
341
Repair shops (S95) sourcing recycled components leading to reduced demand for virgin materials
Positive impact
Procurement policies favoring recycled parts
Upstream supply chain
Medium term
Potential
Communities
Employees
Suppliers
Resources inflows including resource use
342
Funeral services (S96.0.3) using renewable materials for all products
Positive impact
Switch to certified renewable suppliers
Upstream supply chain
Short term
Potential
Communities
Clients
Local authorities
Resources inflows including resource use
343
Hair salons (S96.0.2) adopting refillable product systems
Positive impact
Partnerships for bulk and refillable product supply
Upstream supply chain
Medium term
Potential
Employees
Clients
Suppliers
Resources inflows including resource use
344
Membership orgs (S94) promoting shared procurement for members
Positive impact
Group purchasing of sustainable goods
Upstream supply chain
Medium term
Potential
Communities
NGOs
Members
Resources inflows including resource use
345
Repair shops (S95) implementing inventory management to minimize over-ordering
Positive impact
Digital tracking of part usage and needs
Upstream supply chain
Short term
Potential
Communities
Employees
Suppliers
Resources inflows including resource use
346
Purchase of single-use or non-recycled materials for service delivery
Negative impact
No sustainable procurement policies in place
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
347
Funeral services (S96.0.3) sourcing non-renewable products
Negative impact
Buying from suppliers of unsustainable goods
Upstream supply chain
Short term
Actual
Communities
Clients
Local authorities
Resources inflows including resource use
348
Hair salons (S96.0.2) using single-use plastics and packaging
Negative impact
No bulk or refillable product options
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
349
Membership orgs (S94) purchasing unsustainable event materials
Negative impact
No group sustainability guidelines for procurement
Upstream supply chain
Short term
Actual
Communities
Local authorities
Members
Resources inflows including resource use
350
Repair shops (S95) overstocking parts leading to resource waste
Negative impact
No inventory management system
Upstream supply chain
Short term
Actual
Communities
Employees
Suppliers
Resources inflows including resource use
351
Regulatory fines for non-compliance in sustainable sourcing (S95/S96)
Risk
Authorities increase enforcement of sustainable sourcing
Upstream supply chain
Short term
Potential
Employees
Investors
Local authorities
Resources inflows including resource use
60 rows