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 transport packaging leading to reduced single-use plastics
Positive impact
Implementation of returnable containers for shipments
Business activities
Medium term
Potential
Communities
Clients
End Consumers
Resource outflows related to products and services
322
Support for modular design in logistics equipment
Positive impact
Adoption of equipment that can be repaired and upgraded
Business activities
Medium term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
323
Development of product life extension programs
Positive impact
Initiatives to refurbish and reuse transport assets
Business activities
Short term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
324
Collaboration with suppliers for recyclable materials
Positive impact
Selection of partners providing recyclable packaging
Upstream supply chain
Medium term
Potential
Communities
Clients
Suppliers
Resource outflows related to products and services
325
Public education on sustainable packaging use
Positive impact
Awareness campaigns for employees and clients
Business activities
Short term
Potential
Communities
Clients
Employees
Resource outflows related to products and services
326
Excessive use of single-use packaging contributing to resource depletion
Negative impact
Continued reliance on disposable containers
Business activities
Short term
Actual
Communities
Clients
End Consumers
Resource outflows related to products and services
327
Disposal of obsolete equipment without recycling
Negative impact
No established take-back or recycling program
Business activities
Short term
Actual
Communities
Investors
Local authorities
Resource outflows related to products and services
328
Non-compliance with extended producer responsibility (EPR) rules
Negative impact
Failure to meet legal requirements for product take-back
Business activities
Short term
Actual
Clients
Investors
Local authorities
Resource outflows related to products and services
329
Neglect of supplier impact on resource outflows
Negative impact
Suppliers do not provide recyclable or reusable materials
Upstream supply chain
Short term
Actual
Communities
Clients
Suppliers
Resource outflows related to products and services
330
Inadequate information to clients about end-of-life options
Negative impact
No clear guidance on recycling or disposal
Business activities
Short term
Actual
Communities
Clients
End Consumers
Resource outflows related to products and services
331
Regulatory fines for non-compliance with resource outflow rules
Risk
Authorities increase enforcement of packaging and product regulations
Business activities
Short term
Potential
Clients
Investors
Local authorities
Resource outflows related to products and services
332
Brand damage from resource outflow-related controversies
Risk
Negative media coverage of wasteful practices
Business activities
Short term
Potential
Clients
Investors
End Consumers
Resource outflows related to products and services
333
Loss of contracts due to poor resource management
Risk
Clients require proof of sustainable packaging
Business activities
Medium term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
334
Increased insurance costs from resource outflow risks
Risk
Insurers raise premiums after incidents
Business activities
Short term
Potential
Clients
Investors
Banks
Resource outflows related to products and services
335
Legal actions by communities over resource depletion
Risk
Communities file lawsuits for unsustainable practices
Business activities
Short term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
336
Development of “Circular Packaging” certifications
Opportunity
Certification for best practices in packaging management
Business activities
Short term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
337
Access to funding for circular packaging projects
Opportunity
Grants or subsidies for reusable and recyclable packaging
Business activities
Short term
Potential
Investors
Local authorities
Resource outflows related to products and services
338
Partnerships with suppliers for circular solutions
Opportunity
Joint development of modular and recyclable packaging
Upstream supply chain
Medium term
Potential
Communities
Clients
Suppliers
Resource outflows related to products and services
339
Expansion into markets valuing circular packaging
Opportunity
Clients demanding certified circular packaging
Downstream supply chain
Medium term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
340
Brand enhancement through circular resource management leadership
Opportunity
Recognition for sector-leading packaging policies
Business activities
Short term
Potential
Communities
Clients
Investors
Resource outflows related to products and services
341
Promotion of renewable materials sourcing leading to reduced environmental impact
Positive impact
Selection of partners providing renewable or recycled materials
Upstream supply chain
Medium term
Potential
Communities
Clients
Suppliers
Resources inflows including resource use
342
Support for resource efficiency upgrades in warehouses and vehicles
Positive impact
Investment in energy and material-efficient systems
Business activities
Short term
Potential
Communities
Clients
Investors
Resources inflows including resource use
343
Development of resource monitoring and management systems
Positive impact
Implementation of digital tools for tracking resource use
Business activities
Short term
Potential
Communities
Clients
Investors
Resources inflows including resource use
344
Collaboration with suppliers for closed-loop supply chains
Positive impact
Joint initiatives to reuse materials and components
Upstream supply chain
Medium term
Potential
Communities
Clients
Suppliers
Resources inflows including resource use
345
Public education on resource conservation in logistics
Positive impact
Awareness campaigns for employees and partners
Business activities
Short term
Potential
Communities
Clients
Employees
Resources inflows including resource use
346
Overconsumption of raw materials contributing to resource depletion
Negative impact
No resource efficiency strategy in place
Business activities
Short term
Actual
Communities
Clients
End Consumers
Resources inflows including resource use
347
Use of non-renewable materials in operations
Negative impact
Continued reliance on virgin non-renewable resources
Business activities
Short term
Actual
Communities
Clients
Investors
Resources inflows including resource use
348
Non-compliance with resource use regulations
Negative impact
Failure to meet legal requirements for sustainable sourcing
Business activities
Short term
Actual
Clients
Investors
Local authorities
Resources inflows including resource use
349
Neglect of supplier impact on resource use
Negative impact
Suppliers do not provide renewable or recycled materials
Upstream supply chain
Short term
Actual
Communities
Clients
Suppliers
Resources inflows including resource use
350
Inadequate tracking of resource flows
Negative impact
No digital monitoring of material inputs
Business activities
Short term
Actual
Communities
Clients
End Consumers
Resources inflows including resource use
351
Regulatory fines for non-compliance with resource use rules
Risk
Authorities increase enforcement of sustainable sourcing regulations
Business activities
Short term
Potential
Clients
Investors
Local authorities
Resources inflows including resource use
60 rows