FAQs

Business as usual

In the context of this [draft] Standard, business as usual is to be understood as a scenario where the undertaking does not take significant actions to shift away its business model from a linear economy, i.e. an economy in which finite resources are extracted to make products that are used – generally not to their full potential – and then thrown away (‘take-make-waste’), leading to waste, pollution, and the degradation of natural systems.

Source: ESRS E5 Resource use and circular economy