Nature, resources & circularity · Core
Circularity
Also called: material circularity
ELI5
The degree to which materials and products remain in useful cycles.
Used in conversation
“Which standard and reporting period govern circularity?”
Pitch context
You will see “Circularity” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches nature, resources & circularity.
Why it matters: In nature, resources & circularity, the reporting boundary, method, period and evidence can materially change the claim.
Caution
State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.
Connected terms
- Circular economyThe search label “circularity” can route to both entries.
- Circular referenceThe search label “circularity” can route to both entries.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workDirect source · institutional · checked 2026-08-16
- GHG Protocol — Standards and GuidanceSupporting source family · institutional · checked 2026-08-16