Resources / Documents
The document library.
Reports and reference documents we maintain or curate for the circular transition — with our own written insight alongside each one where it helps.
- EFRAG·July 2025·3.5 MB PDFEFRAG ESRS E5
State of Play 2025 — Implementation of the European Sustainability Reporting Standards (ESRS)
Observed practices based on Wave 1 CSRD sustainability statements issued as of 20 April 2025. Covers materiality outcomes, structure, stakeholder engagement, and the topical standards including E5 Circular economy.
- Circle Economy·2026·27.5 MB PDFCircularity Gap
Circularity Gap Report 2026
The annual global measurement of circularity. Introduces the Value Gap: €25.4 trillion of avoidable economic value lost each year to linear material use.