Glossary
2025 Draft Simplified ESRS

Circular economy principle

The circular economy principles are:

(a) eliminate waste and pollution by designing products and materials that can go back into the economy after their use;

(b) circulate products and materials (at their highest value) by maintaining, reusing, and refurbishing them; and

(c) regenerate nature by focussing on improving natural environments and restoring key ecological functions.