The global reliance on a linear economy is a major driver of environmental degradation,
with the extraction and processing of materials, fuels and food responsible for 90% of biodiversity loss
(UNEP, 2019). At the same time, global material consumption continues to climb: in the last six years
alone, we have consumed over half a trillion tonnes of materials – nearly matching the total material
use throughout the whole of the 20th century (Circularity Gap Report, 2023). This unsustainable
pattern underscores the urgent need for companies to adopt more responsible and transparent
resource use practices.Companies must set a target improve its material input that covers the whole operation. Eligible targets can include:
Decreasing total weight of non-renewable input materials
Increasing % of renewable materials
Increasing % of reused/recycled products

This is unmet if the target only applies to specific product lines or for specific parts of the operation.

Targets must be timebound, with a defined baseline value and year, and include clear, quantitative, and measurable metrics. They should focus on short-term progress up to 2030, with any longer-term goals broken down into interim targets no more than five years apart. Intensity targets are generally not accepted unless stated otherwise, as they do not ensure absolute improvements. Year-on-year targets and qualitative targets may be accepted on a case-by-case basis, depending on their ambition and measurability. Any changes to targets or their underlying assumptions must be explained, particularly in terms of impact on comparability. Additionally, targets limited to isolated projects or aimed solely at maintaining current performance are not accepted.