Circular sourcing composition
Measurement answer
What this metric measures
Reports the weight and percentage of physical products classified into specified circular sourcing categories, including non-virgin materials, by-products or waste streams, regeneratively produced renewable materials, sustainably produced renewable materials, and products not meeting those categories.
Specification
Metric specification
- Result format
- Structured table
- Unit
- tonnes; % — source-defined reporting unit
- Reporting basis
- Reporting period stated by the reporting organization.
- Aggregation
- For each circular sourcing category, report total physical-product weight and that category's percentage of total physical-product weight covered by the disclosure.
- Pillar
- Environmental
- Topic
- Circular economy and resource use
- Controlled domain
- Materials, circularity and waste
- Entity type
- Metric
Reporting boundary
Physical products included in the organization's circular-sourcing disclosure; the organization must state product, organizational and value-chain coverage.
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 DisclosureSource evidence
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Final English sector guidance collection through August 2026 (17 documents)
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- TNFD additional sector guidance, Apparel, Accessories and Footwear, Section 3.3, Table 13, official metric code AT.A23.0, p.87. | Page 87, Section 3.3, Table 13, AT.A23.0
- Adopting DisclosureAT.A23.0
TNFD sector guidance
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 1.0, January 2025
- Requirement
- Recommended
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 87, Section 3.3, Table 13, AT.A23.0
Value structure
Dimensions and units
- Unit
- tonnes; % — source-defined reporting unit
- Reporting basis
- Reporting period stated by the reporting organization.
Unit meaning: Values use tonnes; % under the disclosed TNFD sector-guidance method, reporting period and boundary.
Table fields and units
- Circular sourcing category
- Category definition and classification criteria
- Physical-product weight (tonnes)
- Percentage of covered physical-product weight (%)
- Coverage, exclusions and data-quality notes
Published dimensions
- Circular sourcing category
- Physical-product weight
- Percentage of covered physical-product weight
- Product, organizational and value-chain coverage
- Reporting period
- TNFD sector route: Apparel, Accessories and Footwear (AT.A23.0)
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaReport the source-defined result with its stated fields and method disclosures. AT.A23.0 requires a separately reportable category-disaggregated outcome containing both physical-product weight and proportion. It is not the same construct as a single circular-material-use rate because it preserves multiple sourcing categories, a weight field and category-specific classification disclosures.
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 30 August 2026
TNFD additional sector guidance collection
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Final English sector guidance collection through August 2026 (17 documents)
- Locator
- TNFD additional sector guidance, Apparel, Accessories and Footwear, Section 3.3, Table 13, official metric code AT.A23.0, p.87. | Page 87, Section 3.3, Table 13, AT.A23.0
Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Circular sourcing composition”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: TNFD sector guidance, Final English sector guidance collection through August 2026 (17 documents).
- Definitions and eligibility criteria used for each circular sourcing category.
- Whether categories are mutually exclusive and collectively exhaustive, and treatment of products containing multiple material types or sourcing attributes.
- Physical-product weight basis, including treatment of components, packaging, intermediate products and excluded products.
- Denominator used for each percentage and reconciliation of category weights to total covered physical-product weight.
- Organizational, product and value-chain coverage, reporting period, data sources and estimation approach.
Record-specific limitations
- Category results depend on the organization's disclosed classification of inputs and products as non-virgin, by-product or waste-stream, regeneratively produced renewable, sustainably produced renewable, or not meeting these categories.
- The source does not establish a universal product-coverage boundary or prescribe classification evidence; these must be disclosed by the reporting organization.
- Percentages are meaningful only where the denominator of covered physical-product weight is consistently defined across categories.
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.