This study evaluates the effectiveness of the European Union's Corporate Sustainability Reporting Directive (CSRD) in quantitatively measuring the transition of companies to a circular economy. First, using the most recent literature review on circularity metrics, a complete overview of the currently available circularity metrics is developed. Subsequently, it is determined which circularity metrics can be generated with the available quantitative datapoints of CSRD. The metrics that can be generated were analyzed on their ability to cover all circular strategies, to represent different Product-as-a-Service systems and to acknowledge the key role of Critical Raw Materials in a circular economy. The study finds that, with data disclosed under CSRD, metrics can be generated to cover all circular strategies. However, gaps remain in representing pay-per-use and pay-perperformance systems and the use of Critical Raw Materials. Recommendations are to include ‘Product utilization’ and ‘Mass of Critical Raw Materials used’ in the data disclosed under CSRD and to have an independent institution report data to enable benchmarking of performances. Finally, this study concludes with an overview of the metrics which enable to measure circular transitions using data disclosed by CSRD
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Purpose: The purpose of this study is to find determinants about risk resilience and develop a new risk resilience approach for (agricultural) enterprises. This approach creates the ability to respond resiliently to major environmental challenges and changes in the short term and adjust the management of the organization, and to learn and transform to adapt to the new environment in the long term while creating multiple value creation. Design/methodology: The authors present a new risk resilience approach for multiple value creation of (agricultural) enterprises, which consists of a main process starting with strategy design, followed by an environmental analysis, stakeholder collaboration, implement ESG goals, defining risk expose & response options, and report, learn & evaluate. In each step the organizational perspective, as well as the value chain/area perspective is considered and aligned. The authors have used focus groups and analysed literature from and outside the field of finance and accounting, to design this new approach. Findings: Researchers propose a new risk resilience approach for (agricultural) enterprises, based on a narrative about transforming to multiple value creation, founded determinants of risk resilience, competitive advantage and agricultural resilience. Originality and value: This study contributes by conceptualizing risk resilience for (agricultural) enterprises, by looking through a lens of multiple value creation in a dynamic context and based on insights from different fields, actual ESG knowledge, and determinants for risk resilience, competitive advantage and agricultural resilience.
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Op 22 april is het Earth Day, een dag waarop sinds 1970 wereldwijd aandacht wordt gevraagd voor milieubescherming en duurzaamheid. Een belangrijk thema, want de aarde staat onder druk door klimaatverandering en andere milieuproblemen. In Nederland zijn er verschillende initiatieven vanuit de overheid, het bedrijfsleven en ook burgers om te verduurzamen. Maar hoe belangrijk vinden kiezers het eigenlijk dat Nederland duurzamer en klimaatneutraal wordt? En wie is daar volgens hen voor verantwoordelijk en waar lopen ze tegenaan bij het (verder) verduurzamen van hun eigen leven? In deze blogpost bespreken we de resultaten van een recent en landelijk representatief onderzoek onder ruim 2.500 consumenten naar de opvattingen van Nederlandse kiezers over duurzaamheid. De resultaten van dit onderzoek zijn samengevat in een interactief, online dashboard: https://goldman.eco/de-relatie-tussen-de-politieke-voorkeur-van-nederlanders-en-duurzaam-leven-lessen-voor-earth-day/
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The DPP4CD project, “Digital Product Passport(s) for Circular Denim: From Pilot to Practice,” focuses on delivering pilot and scalable Digital Product Passports (DPPs) in the circular denim industry. This aligns with the upcoming European Ecodesign for Sustainable Products Regulation (ESPR), making DPPs mandatory for textiles from 2027. A DPP for circular denim should clearly detail material composition, production methods, repair records, and recycling options to meet EU rules like ESPR, Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). It combines dynamic lifecycle data into a standard, interoperable system that boosts traceability, cuts SME admin burdens, and supports sustainable, circular practices. Led by Saxion and HvA, the multidisciplinary project is based on a real-world Dutch use case with MUD Jeans, a leader in circular denim. The project combines circular economy principles with existing digital technologies, working with partners such as tex.tracer, Tejidos Royo, bAwear, Denim Deal, MODINT, EuFSI and, GS1 Netherlands. Instead of developing new tools, the project applies scalable technologies (augmented DPP extension) and methods e.g. blockchain, life cycle assessments, and traceability standards to denim supply chains. The project defines legal, environmental, technical, and user requirements for DPPs in circular denim and designs a modular, data-driven, and ESPR-compliant system that integrates offline and online components while ensuring interoperability, affordability, reliability, accountability, and scalability. It develops a data framework for material tracking, supported by interoperable digital solutions to improve data-sharing and transparency. A pilot DPP with MUD Jeans will cover the full lifecycle from production to recycling, enabling scalable DPP. The project aims to address societal challenges related to circularity, ensure scalable and implementable solutions, and create a digital platform where knowledge can be developed, shared, and utilised. By combining circular practices with digital technologies, DPP4CD will help textile businesses transition towards sustainable, transparent, and future-proof supply chains.
