Proportion of input materials from recycled and reused sources
Measurement answer
What this metric measures
Reports the percentage of input materials used that are from recycled and reused sources, disaggregated by significant categories of raw materials, renewable materials and manufactured products.
Specification
Metric specification
- Result format
- Structured table
- Unit
- % — source-defined reporting unit
- Reporting basis
- Reporting period covered by the TNFD disclosure
- Aggregation
- Calculate and report the proportion separately for each significant category of raw materials, renewable materials and manufactured products; any overall aggregate requires a separately disclosed aggregation method.
- Pillar
- Environmental
- Topic
- Circular material inputs
- Controlled domain
- Materials, circularity and waste
- Entity type
- Metric
Reporting boundary
Input materials used in the organisation's operations, limited to significant input-material categories
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, p. 81, metric table, Response—Dependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps. | Extracted evidence: proportion of input materials used that are from recycled and reused sources, reported by significant categories of raw materials, renewable materials and manufactured products. | Page 81, metric table, Response—Dependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps
- Adopting DisclosureEH.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 81, metric table, Response—Dependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps
Value structure
Dimensions and units
- Unit
- % — source-defined reporting unit
- Reporting basis
- Reporting period covered by the TNFD disclosure
Unit meaning: Values use % under the disclosed TNFD sector-guidance method, reporting period and boundary.
Table fields and units
- input-material category
- material type
- total input material used
- input material from recycled and reused sources
- proportion from recycled and reused sources (%)
- classification and method note
Published dimensions
- input-material category
- raw materials
- renewable materials
- manufactured products
- recycled source
- reused source
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
Proportion of input materials from recycled and reused sources (%) = (input material from recycled and reused sources / total input material used) × 100, calculated for each significant input-material category.Apply the source-defined TNFD sector-guidance method within the stated reporting boundary. The extracted evidence defines a standalone percentage outcome, its input-material population and required category disaggregation. It is narrower than the broader operational-circularity family and does not match the shortlisted generic circular-material-use rate because the source explicitly covers recycled and reused input sources and specified material-category dimensions.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
R_c | Recycled and reused input material quantity for category c | Quantity of input material in a significant category that is from recycled and reused sources. | same unit as T_c |
T_c | Total input material quantity for category c | Total quantity of input material used in a significant material category. | material-category-specific unit |
P_c | Recycled and reused input-material proportion for category c | Percentage of input material from recycled and reused sources for a significant material category. | % |
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, p. 81, metric table, Response—Dependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps. | Extracted evidence: proportion of input materials used that are from recycled and reused sources, reported by significant categories of raw materials, renewable materials and manufactured products. | Page 81, metric table, Response—Dependency, impact, risk and opportunity management: Changes to nature (dependency and impact): mitigation hierarchy steps
Supports: The official TNFD sector guidance supports the identity, boundary and method basis of “Proportion of input materials from recycled and reused sources”.
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).
- Identify significant input-material categories included in the disclosure.
- For each category, define the total input-material quantity used and the quantity sourced from recycled and reused sources.
- Disclose how recycled and reused sources are classified and whether the two sources are combined or separately reported.
- State the operational boundary, reporting period, data sources, estimation approach and exclusions.
- If reporting an overall percentage across categories, disclose the aggregation method and weighting basis.
- Retain TNFD source attribution and distinguish TNFD guidance from any separately cited third-party standards or datasets.
Record-specific limitations
- The extracted evidence does not define significance thresholds for material categories or prescribe a single organisation-wide denominator.
- The evidence combines recycled and reused sources; separate recycled and reused percentages may be reported where the organisation's data and method distinguish them, but such separation is not established as mandatory by the extracted text.
- The metric is limited to input materials used and must not be substituted with waste-recycling-output or secondary-metal-recovery measures.
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.