Preparing the road to circular economy reporting: Understanding the Circular Transition Indicators — and how they support CSRD reporting

Published: 24 Jul 2023
Type: Publication

The European Union's Corporate Sustainability Reporting Directive (CSRD) raises the bar for corporate sustainability reporting, bringing a robust approach to how companies report their social and environmental impacts. Approximately 50,000 companies are affected by it and are now required to report in line with the European Sustainability Reporting Standards (ESRS), which encompass essential reporting and disclosure requirements.

This paper, developed by KPMG and supported by WBCSD, explains how you can use WBCSD's Circular Transition Indicators (CTI) framework to collect relevant information and insights for reporting on the new requirements. The paper focuses on reporting standard ESRS 5, which includes circular economy aspects such as resource consumption, waste generation, circular design and product life cycles.

CTI empowers you to take charge of your company's circular journey. It is a quantitative framework for measuring circularity, enabling you to understand risks and opportunities, identify actionable steps to enhance circularity and quantify the impact of circular practices on climate and nature.

Explore the paper to learn how CTI can help you navigate the new reporting landscape in the EU.

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