World Benchmarking Alliance+NAT.B07.EA Resource Exploitation and Circularity Performance Evidence+methodology

WBA analysed all publicly available group-level disclosure in English on the applicable group website, which was predominantly annual reports and sustainability reports. Draft assessments were then sent to each company inviting them to provide feedback. This feedback could include additional publicly available group disclosure published. These were then reviewed and finalised. Final assessments were then shared with each company before being published online.

For this metric examples covering at least two of the following are required:

• Avoid: Inputs, Recycled inputs/Material sourcing/other. (if b met, this is met)

• Reduce: Design/Manufacturing/More efficient

• Re-Use & Repair. With this, actions must not be one-off programmes; they must be at multiple locations and all year-round. Pilots do not count.

• Recycling/Waste: GRI 306, breakdown of waste and destination

Examples of not met:

• Lifecycle assessments and certifications alone are insufficient.

• The use of renewable energy

• Mentions of partnerships/alliances/associations without specific data on role and projects done by the company • Initiatives that require specific actions from consumers and/or only at employee level (such as volunteer programs).

Keywords: Circular, Input, Reuse, Recycling