Circular material use rate
Measurement answer
What this metric measures
Percentage of total material use represented by materials reused within circular economic models during the reporting period.
Specification
Metric specification
- Result format
- Single value
- Unit
- % — source-defined reporting unit
- Reporting basis
- Reporting period
- Aggregation
- Percentage of total material use within the stated reporting boundary; material-category aggregation method must be disclosed
- Pillar
- Environmental
- Topic
- Resource use and circular economy
- Controlled domain
- Materials, circularity and waste
- Entity type
- Metric
Reporting boundary
Total material use within the reporting entity's stated reporting boundary
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting Disclosurer048
TNFD LEAP approach
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 1.1, October 2023
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- TNFD LEAP Approach v1.1, Annex 1, Table 28, PDF page 182, metric row 6
- Adopting DisclosureSource evidence
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Page 98, metric A23.4
- Adopting Disclosuref095a1ab2dcefb05c400
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 98, metric A23.4
Value structure
Dimensions and units
- Unit
- % — source-defined reporting unit
- Reporting basis
- Reporting period
Unit meaning: Values use % under the disclosed TNFD Recommendations method, period, location and reporting boundary.
Table fields and units
- reporting period
- reporting boundary
- material category
- reused materials numerator
- total material use denominator
- circular material use rate (%)
- calculation method
- exclusions and limitations
Published dimensions
- material category
- reused-material classification
- reporting boundary
- business activity or value-chain stage where included
- reporting period
- calculation method
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
(materials reused within circular economic models / total material use) × 100Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. The extracted Annex 2 metric defines a reportable percentage construct and denominator—materials reused as a share of total material use. It is retained as an optional TNFD additional metric with method and boundary disclosures because the source excerpt does not prescribe classification or accounting details.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
M_reused | Materials reused within circular economic models | Amount of materials classified as reused within circular economic models under the reporting entity's disclosed method. | same material-use unit as M_total |
M_total | Total material use | Total material use within the stated reporting boundary and period. | same material-use unit as M_reused |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 27 August 2026
Recommendations of the Taskforce on Nature-related Financial Disclosures
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Locator
- Page 98, metric A23.4
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Circular material use rate”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Recommendations of the Taskforce on Nature-related Financial Disclosures, September 2023.
- Define the materials counted as reused within circular economic models.
- State the total-material-use denominator and the reporting boundary.
- Describe treatment of material categories and any value-chain stages included.
- Disclose the calculation and aggregation method, including any exclusions or estimates.
Record-specific limitations
- This is an Annex 2 optional additional metric, not an Annex 1 core global metric or a core acceptance gate.
- The extracted evidence does not define which materials qualify as reused, the treatment of recycled content, or a prescribed material accounting method.
- Comparability depends on disclosure of the material-use boundary, classifications, and aggregation method.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.