"Introduction to the EU Taxonomy for a Circular Economy"

uses the Circular Economy classification system pro- This report uses examples from key sectors to illus- posed by the European Commission to discuss what trate the application of the Taxonomy and highlights the assessment of a substantial contribution as well tasks in the further development of the Taxonomy. [...] stance: - in the pre-use phase: 3.3.2 How the EU taxonomy can accelerate the o the production and the share of recycled transition to a circular economy materials used for it; - the design of products focused on durability, mod- 3.3.2.1 Circular economy in the taxonomy ularity and repairability in the use-phase: regulation o the ability to repair, refurbish, upgrade or Article 13 of the Taxonomy o. [...] The breadth of the article and the criteria for as-a-service business models in order for a “substantial contribution” illustrate the complexity of each product to be used more inten- the subject (e.g. [...] The structure of the catego- (j) minimises the incineration of waste and avoids risation system is in line with the Taxonomy, but uses the disposal of waste, including landfilling, in ac- cordance with the principles of the waste hierarchy; slightly different terms: its “groups of circular catego- (k) avoids and reduces litter; or (l) enables any of the ries” correspond to different types of subst. [...] of (inevitable) wastes and contradict the pri- The framework is broad and flexible enough to address orities of the waste hierarchy (prevention of a multitude of different challenges in transforming our waste, re-use and recycling) as well as the use linear economies into circular ones in a broad range of of resources in cascades.