Navigating the Circular Economy Reporting Landscape

Year Published

2024

Contributing Organizations

Ellen MacArthur Foundation (EMF)

Type of Resource

Guidance

Research/Insights Report

Languages

English

Relevant Topics

Core Topic

Disclosure Standards

Topic 2

Climate Policy & Policy Engagement

Target Audience

All

Relevant Geography

Global

Resource Description

This report helps companies understand how circular economy metrics are reflected in major reporting frameworks and how to apply them to support strategy and disclosure.

Why This Matters

Circular metrics can enhance reporting, support sustainability goals, and help companies stay ahead of growing regulatory and investor expectations.

Key Insights

Reviews how frameworks like ESRS, ISSB, and TNFD cover circular economy principles: eliminate waste, circulate materials, and regenerate nature
Introduces a metrics matrix across four areas: resource management, circular products, business models, and value creation
Identifies gaps in standardization, especially for design and regeneration metrics
Recommends using circular data to inform innovation, not just compliance

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