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 digital deliverables through eco-design leading to reduced material consumption
Positive impact
Adoption of paperless and digital-first solutions
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
322
Support for circular service models
Positive impact
Implementation of service-based rather than product-based offers
Business activities
Medium term
Potential
Clients
Employees
Communities
Resource outflows related to products and services
323
Development of guidelines for resource-efficient project delivery
Positive impact
Internal policies favoring low-resource methods
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
324
Collaboration with NGOs for circular economy advocacy
Positive impact
Partnerships to promote circular practices in consulting
Business activities
Medium term
Potential
Clients
Employees
NGOs
Resource outflows related to products and services
325
Public recognition of circular economy leadership
Positive impact
Promotion of achievements in circular service delivery
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
326
Overuse of single-use materials in project delivery
Negative impact
Procurement of disposable materials for workshops or events
Business activities
Short term
Actual
Clients
Employees
Communities
Resource outflows related to products and services
327
Excessive printing and paper use
Negative impact
Lack of digitalization in internal and client-facing processes
Business activities
Short term
Actual
Clients
Employees
Investors
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 outflows
Negative impact
Lack of transparency on material usage
Business activities
Short term
Actual
Clients
Employees
Investors
Resource outflows related to products and services
330
Neglect of supplier circularity practices
Negative impact
Suppliers not providing circular or reusable materials
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Resource outflows related to products and services
331
Regulatory fines for non-compliance with resource outflow laws
Risk
Authorities increase enforcement of circular economy standards
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resource outflows related to products and services
332
Brand damage from inefficient resource use
Risk
Negative media coverage of wasteful practices
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
333
Loss of contracts due to poor circularity credentials
Risk
Clients require proof of resource-efficient delivery
Business activities
Medium term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
334
Increased costs from circular economy compliance requirements
Risk
Need for new investments in resource management
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
335
Legal actions by stakeholders over material inefficiency
Risk
Stakeholders file lawsuits for wasteful project delivery
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
336
Development of “Circular Economy Office” certifications
Opportunity
Certification for best practices in circular service delivery
Business activities
Short term
Potential
Clients
Employees
Investors
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 circular delivery solutions
Business activities
Medium term
Potential
Employees
Communities
NGOs
Resource outflows related to products and services
339
Expansion into markets valuing circular services
Opportunity
Clients demanding certified circular project delivery
Downstream supply chain
Medium term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
340
Brand enhancement through circular economy leadership
Opportunity
Recognition for sector-leading circular practices
Business activities
Short term
Potential
Clients
Employees
Investors
Resource outflows related to products and services
341
Promotion of sustainable procurement policies through supplier engagement leading to reduced resource extraction
Positive impact
Selection of suppliers providing recycled or eco-friendly materials
Upstream supply chain
Medium term
Potential
Clients
Employees
Suppliers
Resources inflows including resource use
342
Support for eco-design in office and project materials
Positive impact
Adoption of eco-certified products and furnishings
Business activities
Short term
Potential
Clients
Employees
Investors
Resources inflows including resource use
343
Development of internal guidelines for resource-efficient procurement
Positive impact
Implementation of protocols for responsible sourcing
Business activities
Short term
Potential
Clients
Employees
Investors
Resources inflows including resource use
344
Collaboration with NGOs for sustainable sourcing advocacy
Positive impact
Partnerships for research and best practices in procurement
Business activities
Medium term
Potential
Clients
Employees
NGOs
Resources inflows including resource use
345
Public recognition of sustainable sourcing leadership
Positive impact
Promotion of achievements in eco-friendly procurement
Business activities
Short term
Potential
Clients
Employees
Investors
Resources inflows including resource use
346
Overconsumption of raw materials in office or project activities
Negative impact
Procurement of unnecessary or excessive materials
Business activities
Short term
Actual
Clients
Employees
Communities
Resources inflows including resource use
347
Use of non-recycled or non-renewable resources
Negative impact
Suppliers not providing sustainable alternatives
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Resources inflows including resource use
348
Non-compliance with sustainable procurement 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 inflows
Negative impact
Lack of transparency on sourcing practices
Business activities
Short term
Actual
Clients
Employees
Investors
Resources inflows including resource use
350
Neglect of supplier sustainable sourcing practices
Negative impact
Suppliers not implementing eco-friendly procurement
Upstream supply chain
Short term
Actual
Clients
Employees
Suppliers
Resources inflows including resource use
351
Regulatory fines for non-compliance with resource inflow laws
Risk
Authorities increase enforcement of sustainable procurement standards
Business activities
Short term
Potential
Employees
Investors
Local authorities
Resources inflows including resource use
60 rows