ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
17 The company shall disclose its actions related to resource use and the Circular economy and the resources allocated to their implementation.
18 The aim of this disclosure requirement is to provide an understanding of the main actions taken and planned to achieve the targets and Targets of the Policies related to Resource Use and Circular Economy.
19 The description of the Actions and means related to Resource use and Circular economy shall follow the principles set out in the ESRS 2 MDR-A Actions and means related to key sustainability aspects.
20 In addition to the ESRS 2 MDR-A, the company may indicate whether and how the Actions and means cover the following:
(a) higher resource efficiency in the use of technical and biological materials and water, in particular in relation to critical Raw materials and rare earths listed in the Raw Materials Information System,
b) higher utilization rate of secondary raw materials (recycled material),
c) application of a circular design that leads to greater durability and optimization of the use of products, and higher rates of Reuse, Repair, Refurbishment, Remanufacturing, Repurposing and Recycling,
d) Application of circular business practices such as i) Value retention actions (maintenance, repair, refurbishment, remanufacturing, component recovery, refurbishment and reverse logistics, closed loop systems, second-hand trade), ii) Value maximization actions (product service systems, collaborative economy and sharing economy business models), iii) End-of-life actions(recycling, upcycling, extended producer responsibility), and iv) System efficiency actions (industrial symbiosis),
e) Actions to prevent the generation of wastein the company's upstream and downstream Value chain, and
f) Optimization of waste management in accordance with the Waste hierarchy.
Application Requirements (AR)
Application Requirements (AR)
AR 11 When providing information in accordance with paragraph 17, and taking into account that resources are shared and that Circular economy strategies may require collective action, the company may indicate what actions have been taken to engage with its upstream and downstream Value chain and/or local network in the development of collaborations or initiatives to improve the circularity of products and materials.
AR 12 In particular, the company may indicate the following:
(a) how it contributes to the Circular economy, e.g. through smart waste collection systems,
b) the other stakeholders involved in the collective actions: competitors, suppliers, retailers, customers, other business partners, local communities and authorities, government bodies,
c) a description of the organization of the collaboration or initiative, including the specific contribution of the company and the role of the different stakeholders.
AR 13 Actions may cover the company's own activities and/or its upstream and downstream Value chain.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E5-2 - Sustainability and resource efficiency
Design and Supply chain
Together with a leading turbine manufacturer, we have committed to sourcing at least 25% of the towers for future offshore wind projects from recycled steel, which will reduce the carbon footprint of these towers by around 25%. In addition, we are committed to using rotor blades made from recycled materials as soon as they are commercially available to address one of the industry's biggest circularity issues.
Recycling and Circular economy
A breakthrough has been achieved in our industry-wide project to recycle wind turbine blades by extracting high-quality glass fibers from old blades that can be reused to make new blades. With local partners, we are also testing innovative recycling methods, for example for the use of turbine materials in construction, which also creates employment opportunities in local communities.
Solar recycling
We are working with a solar recycling specialist to optimize the recycling of end-of-life solar modules in order to return valuable materials to the supply chain. Our goal of achieving 100% Recycling and Reuse of solar modules now applies to our entire global portfolio.
Circular strategy and life cycle optimization: As a member of the Coalition for Circular Economy in the Wind Industry, we are developing approaches to remanufacture and reuse old wind turbine components. By working with specialists in the recycling sector, we improve the availability of spare parts, reduce costs and minimize environmental impact.
These projects and partnerships demonstrate our commitment to the sustainable use of resources and help to drive forward the Circular economy in our industry.
This article has been machine translated. In case of errors, please contact [email protected].