From sustainability claims to sustainability evidence
Organisations have long published environmental goals, circular economy strategies and waste reduction initiatives. While these efforts helped raise awareness, they often relied on estimates, assumptions and aggregated data.
With the introduction of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), businesses are now being asked to provide greater transparency around how materials flow through their operations, how waste is generated, and what happens to those materials after use.
Under ESRS E5, resource use and circular economy reporting make waste a strategic matter. Evidence, not intention, is becoming the standard by which circular performance is judged.































