Measurement and reporting are essential to the circular economycircular economyA systems solution framework that tackles global challenges like climate change, biodiversity loss, waste, and pollution. It is based on three principles, driven by design: eliminate waste and pollution, circulate products and materials (at their highest value), and regenerate nature. transition. Without measurement, there is no data with which to prove successes or demonstrate the economic rationale for shifting to circular business models. By reporting this data, businesses can show their circular business practices are helping to tackle global challenges, such as climate change, biodiversity loss, waste and pollution. Reporting on circular economy performance also helps direct policymakers towards interventions that are most impactful.
The world of corporate reporting is evolving and becoming more complex. This paper is designed to help companies navigate circular economy reporting and stay ahead of developments. It includes:
An overview of different measurement and disclosure initiatives, including tools, voluntary reporting frameworks, and standards
A classification matrix for circular economy metrics
Recommendations on how to take advantage of the evolving circular economy measurement landscape by
keeping ahead of trends,
positioning your business as a circular economy leader,
and completing a measurement gap analysis.
To be successful as a circular economy leader, businesses can leverage data as a strategic asset. This involves identifying data that helps them achieve their ambitions, as well as data they need to comply with mandatory reporting. To be frontrunners, companies need to collect data that goes beyond downstream performance, such as recycling rates, to provide evidence of how their upstream practices, such as design, are helping their circular economy transition.
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Navigating the circular economy reporting landscape is available in: English
To quote this report, please use the following reference: Ellen MacArthur Foundation, Navigating the circular economy reporting landscape (2024).
