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The effectiveness of CSRD to measure circular transitions

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The effectiveness of CSRD to measure circular transitions

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Samenvatting

This study evaluates the effectiveness of the European Union's Corporate Sustainability Reporting Directive (CSRD) in quantitatively measuring the transition of companies to a circular economy. First, using the most recent literature review on circularity metrics, a complete overview of the
currently available circularity metrics is developed. Subsequently, it is determined which circularity metrics can be generated with the available quantitative datapoints of CSRD. The metrics that can be generated were analyzed on their ability to cover all circular strategies, to represent different Product-as-a-Service systems and to acknowledge the key role of Critical Raw Materials in a circular economy. The study finds that, with data disclosed under CSRD, metrics can be generated to cover all circular strategies. However, gaps remain in representing pay-per-use and pay-per performance systems and the use of Critical Raw Materials. Recommendations are to include ‘Product utilization’ and ‘Mass of Critical Raw Materials used’ in the data disclosed under CSRD and to have an independent institution report data to enable benchmarking of performances. Finally, this study concludes with an overview of the metrics which enable to measure circular transitions using data disclosed by CSRD

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OrganisatieNHL Stenden Hogeschool
AfdelingAcademy Business & Leadership
Datum2025-01-22
TypeArtikel
DOI10.48544/cba140a1-1434-4093-aeb4-5a6902bc1938
TaalEngels

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