ISO/FDIS 59020:2024 Circular economy — Measuring and assessing circularity performance

Foreword
Introduction
1 Scope
2 Normative references
3 Terms and definitions
	3.1 Terms related to circularity and the circular economy
	3.2 Terms related to system, boundary and scope
	3.3 Terms related to measurement and assessment
4 Principles of measuring and assessing circularity
	4.1 Circular economy principles
	4.2 Circularity measurement and assessment principles
		4.2.1 General
		4.2.2 Ensure relevant boundaries
		4.2.3 Ensure meaningful outcome
5 Framework for measuring and assessing circularity
	5.1 Framework introduction
	5.2 Context of the application
	5.3 Stage 1: Boundary setting
	5.4 Stage 2: Circularity measurement and data acquisition
	5.5 Stage 3: Circularity assessment and reporting
6 Boundary setting
	6.1 System to be measured
	6.2 Determining the circularity measurement and assessment goal and scope
	6.3 Defining all resource inflows and outflows of the system in focus
	6.4 Temporal boundary setting
		6.4.1 General
		6.4.2 Temporal boundaries
		6.4.3 Measurement periods
		6.4.4 Periodic monitoring
	6.5 System perspective at different levels
		6.5.1 Regional level
		6.5.2 Interorganizational level
		6.5.3 Organizational level
		6.5.4 Product level
7 Circularity measurement and data acquisition
	7.1 Circularity measurement taxonomy
	7.2 Introduction to circularity indicators
	7.3 Choice of indicators for circularity measurement
		7.3.1 Core circularity indicators
		7.3.2 Additional indicators to support flow measurements
		7.3.3 Indicators to enable sustainability impact measurement and assessment
	7.4 Indicators and value
	7.5 Aggregation of circularity indicators
	7.6 Data acquisition
		7.6.1 Data acquisition steps
		7.6.2 General requirements of acquired data
	7.7 Documentation
8 Circularity assessment and reporting
	8.1 Assessing circularity criteria
	8.2 Steps for assessing circularity performance
	8.3 Step 1: Review measurement results
	8.4 Step 2: Assessing value and impact
		8.4.1 General
		8.4.2 Economic value
		8.4.3 Retaining economic, environmental and social value
		8.4.4 Adding resource value
		8.4.5 Recovering resource value
		8.4.6 Comparability on environmental and social impacts
		8.4.7 Environmental comparability
		8.4.8 Social comparability
		8.4.9 Economic comparability
	8.5 Step 3: Consult interested parties, users and target audiences
	8.6 Step 4: Document and report the circularity performance assessment outcome
		8.6.1 Transparency towards interested parties
		8.6.2 Verifiability of information
		8.6.3 Formatting
		8.6.4 Reporting on hazardous substances
Annex€A (normative)  Core circularity indicators and data measurement
Annex€B (informative)  Additional indicators
Annex€C (informative)  Complementary methods
Annex€D (informative)  Circular economy and the SDGs
Annex€E (informative)  Resource outflows not recovered by the system in focus
Annex€F (informative)  Different types of data
Annex€G (informative)  Guidance on basic systems calculations and aggregation
Annex€H (informative)  Examples with illustrations
Bibliography