Plastic pollution and corporate accountability: toward harmonized disclosure metrics

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25 November, 2022





Delphine Garin, Manager Plastics & Packaging, WBCSD

  • Provide a better understanding of the plastics-related metrics that companies are using to measure and report on plastic inputs on global markets and outputs into the environment under circularity approaches and the purposes for which these metrics are used; and 
  • Open the debate on the harmonization of plastics-related metrics for disclosure purposes –to develop a global accountability framework that would allow tracking corporate progress on their targets (adjacent /integrated into country-level reporting). 
  1. Generic metrics that are applicable for any actor irrespective of its position within the plastic value chain, and
  2. Metrics that are specific to some actors of the value chain.  

Additional modeled metrics for end-of-life scenarios are also proposed, as they allow further understanding of the materials’ circularity potential. 

Opening a multi-stakeholders debate

We call for a debate and proactive coordination to create a global corporate accountability framework – in the context of the negotiations of the international legally binding instrument on plastic pollution. This debate needs to involve multiple stakeholders: 

  • Organizations working in the field of sustainability reporting: to drive convergence on the plastic-related metrics that best reflect corporate progress towards the goal of ending plastic pollution.  
  • Business: to test the metrics, analyze data gaps and ensure companies can effectively use the metrics. 
  • Policymakers and country delegations involved in the international legally binding instrument on plastic pollution: to discuss what reporting metrics make sense and how to integrate reporting provisions in the international legally binding instrument on plastic pollution that aligns both the public and private sectors.