This paper emphasizes the need for circular economy strategies to address the growing pressure on natural resources and environmental systems. It introduces impact accounting as a method to evaluate the environmental and social value of different circular approaches—such as reducing, remanufacturing, and recycling materials.
Using a manufacturing example, the paper shows that strategies higher in the circular hierarchy tend to create greater benefits. It highlights the importance of integrating these insights into business decisions to strengthen sustainability, manage risks, and comply with emerging regulations. The paper also calls for clearer metrics and standards to support effective and transparent implementation.
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