Communicate

5. Communicate with external stakeholders:

This Stage focuses on sharing circularity assessment results with external stakeholders—including investors, regulators, B2B customers, and suppliers. This stage is key to enhancing transparency, accountability, and trust, and it guides organizations in developing a structured reporting and disclosure approach that delivers decision-useful insights for investors, customers, and value chain partners.

5.1 Prepare your disclosure
5.2 Select your disclosure elements

5.1 Prepare your disclosure

Determine the purpose, audience, and level of your disclosure to ensure communications are relevant, decision-useful, and aligned with reporting principles. Tailor disclosures to stakeholder needs and regulatory expectations to convey a clear, credible circularity narrative.

Financial institutions, investors and multilateral development banks:

Interested in how circular practices affect financial risk, investment return and long-term business sustainability.

Policymakers and regulators:

Focused on compliance with regulations, alignment with national circular economy strategies and targets, and reporting requirements.

Suppliers and value chain partners:

Concerned with the influence of circular practices on supply chain processes, collaboration and shared value creation.

Customers (B2B):

Seeking information on how circularity initiatives impact product quality, value and sustainability credentials, influencing purchasing decisions and brand loyalty; and Consumers (B2C): Driving awareness, informing consumer choice and shifting consumer behavior towards sustainable alternatives

5.2 Select your disclosure elements

Use the detailed, practical guidance provided, applying it according to your defined level of assessment, reporting scope, and accounting principles. Structure your disclosures in line with the four key disclosure pillars. Tailor your communications to different stakeholder groups, using audience-specific channels, language, and levels of detail to ensure relevance and clarity. This approach helps make disclosures more decision-useful, comparable, and aligned with stakeholder expectations.

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