Nature, resources & circularity · Core
Resource efficiency
Also called: efficient resource use
ELI5
Producing value with less material, energy or water input.
Used in conversation
“Which standard and reporting period govern resource efficiency?”
Pitch context
You will see “Resource efficiency” 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.
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