ISO/TR 59031

ISO /TR-/DTR 59031:2021(E)
ISO/TC 323
Secretariat: AFNOR
Date: 20232025-09-17
ISO TC 323/ WG 4
Circular economy – — Performance-based approach – analysis—
Analysis of casescase studies
CD stage
Warning for WDs and CDs
This document is not an ISO International Standard. It is distributed for review and comment. It is subject to change
without notice and may not be referred to as an International Standard.
Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of which
they are aware and to provide supporting documentation.
To help you, this
ISO/DTR 59031:(en)
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication
may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying,
or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO
at the address below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
E-mail: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii
ISO/DTR 59031:(en)
Contents
Foreword . iv
Introduction . v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 General information . 3
4.1 Objective . 3
4.2 Selection of cases . 3
4.3 How to use this document . 4
5 Analysis of cases . 4
5.1 Process to collect and analyse cases . 4
5.2 Approaches taken in the use cases . 6
6 Case studies . 8
6.1 Overview of cases . 8
6.2 Business A — Sweden . 10
6.3 Circulô — Brazil . 14
6.4 Business B — France . 18
6.5 Michelin — France . 23
6.6 Business C — Germany . 33
6.7 Free Pack Net — Switzerland . 37
6.8 Kuradashi — Japan . 45
7 Conclusion . 53
Bibliography . 55

iii
ISO/DTR 59031:(en)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee has been
established has the right to be represented on that committee. International organizations, governmental and
non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the
International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types of
ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent rights
in respect thereof. As of the date of publication of this document, ISO had not received notice of (a) patent(s)
which may be required to implement this document. However, implementers are cautioned that this may not
represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO’s adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 323, Circular economy.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
iv
ISO/DTR 59031:(en)
Introduction
0.1 Background
The global economy is “linear” as it is mainly based on extraction, production, use and disposal. This linear
economy leads to resource depletion, biodiversity loss, waste and harmful losses and releases, all of which
collectively are causing serious damage to the capacity of the planet to continue to provide for the needs of
[8]
future generations. Moreover, several planetary boundaries have already been reached or exceeded.
There is an increased understanding that a transition towards an economy that is more circular, based on a
circular use of resources, can contribute to meeting current and future human needs (welfare, housing,
nutrition, healthcare, mobility, etc.). Transitioning towards a circular economy can also contribute to the
creation and sharing of more value within society and interested parties, while natural resources are managed
to be replenished and renewed and in a sustainable way, securing the quality and resilience of ecosystems.
Organizations recognize many potential reasons to engage in a circular economy (e.g. delivering more
ambitious and sustainable solutions; improved relationships with interested parties; more effective and
efficient ways to fulfil voluntary commitments or legal requirements; engaging in climate change mitigation
or adaptation; managing resource scarcity risks, increasing resilience in the environmental, social and
economic systems), while contributing to satisfying human needs.
The ISO 59000 family of standards (see Figure 1) is designed to harmonize the understanding of the circular
economy and to support its implementation and measurement. It also considers organizations, such as
government, industry and non-profit, in contributing to the achievement of the United Nations (UN) Agenda
[9]
2030 for Sustainable Development.

Figure 1 — ISO 59000 family of standards
0.2 Relationship between this documentISO 59004, ISO 59010 and ISO 59020
This documentISO 59004, ISO 59010 and ISO 59020 are interconnected, as shown in Figure 2, and support
organizations in implementing a transition towards a circular economy.
v
ISO/DTR 59031:(en)
Figure 2 — Relationship between this documentISO 59004, ISO 59010 and ISO 59020
0.3  Purpose and the outline of this document
This document gives guidance for any kind of organization. It describes the main terms and definitions (see ),
a circular economy vision (see ), the circular economy principles (see ), provides practical guidance on actions
that contribute to a circular economy (see ) and guidance to implement a circular economy in any kind of
organization (see ).
0.50.3 0.4 Introduction to performance-based approach approaches
Performance-based approaches, such as functional economy, service economy, and product-as-a-service
(PaaS) system (PaaS),, are currently acknowledged as being relevant for helping organizations to face the
challenges in developing circular-economy-related approaches. Such business models can enable and
strengthen their economic viability while simultaneously improving their environmental and societal impacts.
Indeed, in a performance-based approach, the revenue stream of an organization or group of organizations is
less dependent on the amount of product or “service unit” delivered and more related to the real impact or
outcome of their activities on theirthe customers or beneficiaries. These impacts can be economic and/or
social and/or environmental. The performance-based approach has the potential to contribute to the
decoupling of economic development with the negative impacts of resource use.
NOTE For instance, aEXAMPLE A car provides is one solution among otherothers to meet a need for mobility from a
point A to a point B, which is the desired outcome.
vi
ISO/DTR 59031:(en)
Performance-based approaches within a circular economy are currently well documented from a theoretical
point of view; however, there seems to be a lack of operational guidancereference for their implementation.
Many organizations therefore state that whilstwhile such approaches are interesting, they are not applicable
to their business model and that they would require a dramatic transition in their business model, which
would threaten their existence in the short term (even if their situation in the long term couldcan be
improved). Providing exemplarsexamples of transitions to a performance-based economic model across a
range of businesses and companies mightcan bring valuable insight and aid new organizations and economic
players to transition to a circular economy (regardless of their size or status). To ensure that this technical
reportdocument is a useful tool for promoting changes in business models, the barriers that impede the
adoption of a performance-based approach will beare detailed.
For consistency with the scope of ISO 59010, which covers specific issues of circular economy, this
TRdocument does not aim to illustrate the many actions, measures and strategies for the implementation of a
circular economy within an organization. Instead, it addresses a key question involving the decoupling of
revenues from the use of material resources. Decoupling is critical as it reduces the impact of the ‘“rebound-
effect’effect” in which reducing the environmental impact of a product has limited effect because one way or
another the organization needs to sell more products to grow or survive, which can negate the benefits of
circular economy initiatives on resource preservation.
This question of growth is central in this technical reportdocument: it will be shownshows how some
organizations have managed – (at least partially -) to make PaaS consistent with sustainable financial results
and the preservation of material or intangible resources. In these examples, there are no “environmental” or
“social” constraints to abide to for a mutual development of these three aspects of sustainable development.
Of course, achieving synergy from these three aspects demands significant redesigning of all the aspects of an
economic model (how to produce value in new ways, ensuring these are valued by customers and, hence,
financially rewarding, how the new business models affect work within the organizations, and the
relationships between the various stakeholders and the significant time investment needed prior to
implementation). The TR will complement the work ofThis document complements ISO 59010 “Guidance on
business models and value networks”,, which provides a normative description of guidance on circular-
economy-compliant business models, in particular the service economy cited in this TR. document.
When the ‘sale of performance’performance is considered, the question of assessment is essential. The
assessment covers, for instance, not only environmental impacts such as carbon dioxide (CO ) emissions, but
also other aspects of resource conservation, wellness and intangible resource or value development (such
ase.g. attractiveness of a territory for upcoming investment, reinforcement of relationship between partners
for new projects, etc.). Whilst a PSS). While a product–service system business model has the potential to
improve environmental performance or decrease the environmental impact, the superiority is not always
guaranteed; (e.g.,. user mis-behaviour.). There is no accepted approach for quantifying this superiority at
present. The outputoutputs of theusing ISO TC 323 59004 standard59014, which centres on the issue of
metrics and assessment of circular economy, isare essential. This TRdocument highlights to what extent they
are or couldcan be relevant for the assessment of the contracted performance in each case.
vii
ISO/DTR 59031:(en)
Circular Economy –economy — Performance-based approach –
analysis— Analysis of cases case studies
1 Scope
This TRdocument provides an analysis of various casescase studies for the implementation of specific aspects
of the circular economy in organizations, regardless of their status. This technical reportdocument specifically
focuses on performance-based approaches such as functional economy, service economy, product-as-a-
service (PaaS) and other performance-based approaches.
This technical reportdocument mainly describes a selection of use cases of operational implementation of such
performance-based approaches as observed in different organizations. It stresses the challenging context
faced by concerned organizations in changing their economic and business models. The TRThis document
depicts cultural, organizational and industrial changes induced by thisthe move of their business modelmodels
toward a performance-based approach. It emphasizes to what extent the total economic value mightcan
increase and how this is converted into revenue streams for the concerned organizations.
This TRdocument does not apply to the implementation of any circular economy domain of actions (circular
design, recycling; responsible purchase policy, etc.), but focuses on the systemic level of development of
economic models based on the commercialization of various performance aspects.
2 Normative references
There are no normative references in this document.
3 Terms and definitions
1.1 general
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https://www.iso.org/obp
— IEC Electropedia: available at https://www.electropedia.org/
3.1
performance-based approach
economic models relying on the sales of solutions with the aim to ensure usage intensity, useful effects or
results to be achieved.
Note 1 to entry: Solutions are a combination of services and products that cannot be separated.
3.2
reuse, verb
use a product or its component parts after their initial use, for the same purpose for which they were originally
designed
Note 1 to entry: Utilization intended by the original design can involve either single-use or multiple-uses by the initial
user () or customer () over time.
Note 2 to entry: Minor treatment (e.g. cleaning) of the product can be needed by the user to allow for reuse.
ISO/DTR 59031:(en)
Note 3 to entry: In some cases, resources (),, such as water, are considered as a product, in which case, the purpose of
“original design” is not applicable.
[SOURCE: ISO 59004:2024, 3.5.17]
3.3
reuse as a service
a business model in which products are repeatedly reused and the user pays a third party for the reuse
element of the product or product’s reuse cycle
Note 1 to entry: In this type of business model, the organization involved in the reuse of the product and its
related activities (collection, delivery, preparation for reuse, maintenance, warranty, etc.) has the ownership
of the product and endorses the related responsibility.
Note 2 to entry: An example is the collection, cleaning, regulatory requirements and delivery of medical
materials and devices for a hospital.

3.93.3
economic system
system by which a society organizes and allocates resources
Note 1 to entry: The economic system can vary depending upon the geographic region or governmental jurisdiction.
Note 2 to entry: This can include the regulation of resources and the production, use and disposal of these resources.
[SOURCE: ISO 59004:2024, 3.1.2]
3.103.4
business model
organization’s (3.4.1) chosen system of interconnected and interdependent decisions and activities that
determines how it creates, delivers and captures value over the short, medium and long term
Note 1 to entry: A business model is more than the organization’s processes and the solutions it provides.
Note 2 to entry: A business model is a subset of value-creation models wherein the chosen system determines how the
organization creates, delivers and captures economic value.
[SOURCE: BSI 8001:2017, 2.8, modified — The reference to ‘“solutions” replaces “products or the services’ has
been replaced with a reference to ‘solutions’. services” in Note 1 to entry.]
3.113.5
functional economy
economic model that optimizes the use of solutions and, thus, the management of existing wealth (products,
knowledge, and nature)
Note 1: to entry: This model fosters usage rather than ownership.
Note 2: to entry: The economic objective of the functional economy is to create the highest possible use value for the
longest possible time while consuming as few material resources and energy as possible.
Note 3: to entry: The functional economy is therefore considerably more sustainable, or dematerialized, than the present
economy, which is focused on production as its principal means to create wealth and material flow.
ISO/DTR 59031:(en)
3.123.6
product-as-a-service
- (PaaS)
business model (3.4) that allows customers to purchase the performance of a product rather than the product
Note 1: to entry: This model can offer environmental and economic benefits to all the parties along the value chain by
reducing manufacturing and intensifying use.
Note 2: to entry: At the end of the life of the product, the service provider has the responsibility for the reuse (3.2,),
recycle, regeneration or disposal of the product.
4 General information about this TR
4.1 Objective
The main objective of this technical report is to shareThis document shares examples of various globally
distributed organizations that have developed circular economy practices involving a performance-based
approach.
TheThis document can be a resource for an organization:
— from the same sector as that of the case study depicted in the TRthis document (sectorial analogy), );
— facing a similar barrier in moving from a traditional linear economy approach as seen in the example case
study (problems of analogy),);
— considering a business model similar to a case study in the TRthis document (business model analogy, e.g.,.
PaaS, sharing platform, etc.). ).
This TRdocument provides relevant examples for consideration when shifting from a sales-based or
ownership-based business model to a circular performance-based one.
4.2 Guidance on the selectionSelection of cases for consideration
Many cases were submitted for investigation. The selection of the use cases for further consideration for use
in this TRdocument was based on several factors that allowed selection of examples to illustrate performance-
based approaches:
— Thethe extent to which the considered solution relies on the sale of a delivered performance or set of
outputs and outcomes;
— Thethe scope and the documentation of the economic, environmental and social impacts (whether direct
or as external effects) that were taken into account;
— Thethe extent to which intangible effects (including customer satisfaction) of the deployment of the
considered solution are taken into account and documented;
— Thethe consideration of one or several aspects of a performance-based approach that contribute to a
circular economy: (e.g.,. a sharing economy, remanufacturing strategies, product extension life
strategies;);
— Thethe demonstration of mechanical and/or service cycles that are compliant with the principles of a
circular economy;
— Thethe ability to scale-up or replicate the considered solution in the same sector or in another field;
ISO/DTR 59031:(en)
— Thethe accuracy of the environmental analysis underlying the deployment of the considered solution.
Ee.g.,. use of life cycle analysis, accounting for greenhouse gas (GHG) emissions balance in a relevant
Scopescope (with a preference for analysis in Scope 2 or Scope 3 rather than Scope 1).
From these considerations, cases selected for more extensive investigation and selection for reporting were
chosen as detailed in 6.1.26.1.2.
4.3 How to use this technical reportdocument
This TRdocument provides relevant examples of performance-based approaches developed by different types
of organizations: companies, business associations, and start-ups. Each example shows the main barriers
determined by the transition from a traditional linear approach and how these mightcan be overcome. Each
example presents the concept of the proposed solution before describing the progress of its delivery. Each
description of the case study emphasizes the change in the use of products to enable economic revenue
generation and articulates the service element contribution towards effective performance provision. As a
conclusion, the case study description underlines the extent to which the initial shortcomings of a linear
approach are overcome through the change in business towards a performance-approach.
The case study description also shows how the described approach can be adapted to other situations and the
conditions under which this mightcan be considered.
This TRdocument can be used to provide the means to identify critical issues when an organization moves
towards a performance-based approach. This includes consideration of:
— Technicaltechnical and service cycles,;
— Quantitative assessmentquantitative assessments, especially environmental and social impacts (external
effects),) and cost-benefit analysis. These assessments focus, focusing on, life cycle simulation (LCS)
approaches (when they exist) and greenhouse gasGHG emission assessment through life cycle assessment
(LCA),);
— Qualitativequalitative assessment and its use, especially regarding consideration of intangible effects,;
— Thethe type of performance-based approach considered (PPSproduct–service system, remanufacturing
and life-extension strategies, sharing economy platforms, etc.),.);
— Replicabilityreplicability, and scale-up opportunities and conditions.
Moreover, the section on what the recommendation to consider in the depictedeach case study as a
performance-based approach gives the readerprovides an overall overview on why a performance-based
approach is relevant from a global point of view and on what is important to implement a performance-based
approach of a circular model, beyond a list of criteria to abide by.
Note that someSome of the following examplescases do not focus on or provide for end-of-life treatment
(largely because of a lack of information provided). Ideally, theseThese aspects shouldcan be considered in a
performance-based approach and in a circular economy.
5 Analysis of cases
5.1 Process to collect and analyzeanalyse cases
ThroughFollowing a widely distributed invitation from ISO/TC 323 during 2020, 121 cases were submitted
for analysis. This includedand a second call with a special focus on developing countries and which was
launched in early 2021, a total of 121 cases were submitted for analysis (see Table 1 (Table 1). ).
ISO/DTR 59031:(en)
Table 1 - Cases received
Country Cases received Country Cases received
Bolivia 3 Italy 24
Brazil 2 Japan 46
Chile 4 Mauritius 1
France 6 Spain 18
Germany 1 Sweden 2
Iran 1 Switzerland 1
Kenya 2 Uganda 1
Benin 1 Columbia 1
Cameroon 1 Uruguay 4
Indonesia 1
Serbia 1
In order to have an impartial analysis, two experts from countries different than the submitted case study
analyzedstudies analysed each case. The main criterion was the existence of a performance-based approach.
The selected cases were those that provided the clearest evidence of a performance-based approach. In total
7, seven cases were selected to be reported in this document, based on information given and experts analyses.
the expert analysis.
Table 1 — Cases received
Country Cases received
Benin 1
Bolivia 3
Brazil 2
Cameroon 1
Chile 4
Columbia 1
France 6
Germany 1
Indonesia 1
Iran 1
Italy 24
Japan 46
Kenya 2
Mauritius 1
Serbia 1
Spain 18
Sweden 2
Switzerland 1
Uganda 1
Uruguay 4
ISO/DTR 59031:(en)
Country Cases received
Total 121
5.2 Approaches taken in the use cases
5.2.1 5.2,1 General
The selection of cases represents the different aspects of the performance-based circular economy approach.
Some cases come from small companies, and others from large companies, but all have based all or part of
their business model on an approach that focuses on the sale of the performance of the products rather than
on the products itselfthemselves. In this way, the link between the manufacture of products and the
profitability of the company is broken.
Firstly, it is a question of selling a subscription to the performance of use (mobility, light, industrial stripping,
protection of transported and stored products, etc.). The cases presented by these companies never talk about
selling products.
Secondly, these companies have recurring income that strengthens their financial stability and strengthens
their resilience in the event of economic accidents.
Finally, these companies participate in the fight against global warming and in achieving the Sustainable
Development Goals by reducing their demand for materials and energy through the reuse, reparability and
controlled recycling of products used for the realization of a performance-based business model.
Some of the companies started directly with a performance-based approach business model and others
created or transformed a business unit into a performance-based approach business model (see the
information for each use case).
All the data stated for each use case are considered true at the time of collecting the information from the
respective institutions and represent a picture of the moment when the data waswere collected.
5.2.2 Related aspects of the performance-based approach in the cases
Each case is an example of a business model that is based on selling the performance of the product rather
than selling the product itself. In all business models, products are at the heart of the service.
This means that first the company will first conduct a circular design of the service they wantit wants to
provide and second,, then it will use the service’s circular design to conduct a good circular design and
thenfinally it will provide the specification of the products in relation to the service’s circular design.
Note: Cases had to beNOTE The cases are consistent with the principles and definition of circular economy as
defined in ISO 59004. Several of the cases received were not included in this TRdocument because they were not
consistent with these principles. In particular, some examples of recycling without any systemic thought were excluded
for this reason.
5.2.3 Circular design
Each of these cases have their own challenges. Some of them have used circular design, while others (regarding
the cost and the size of the company) try to do their best to provide what comes closest to a circular design.
The use of circularCircular design methods is strongly recommended and, whenever possible, a Life Cycle
Assessment LCA should be done for each project implemented. Below is a short reminder of what circular
design is:
ISO/DTR 59031:(en)
Inused to deliver the best performance while minimizing negative impacts during the whole life cycle, in
accordance with the best available technology (BAT) and best available methodology (BAM), circular design
delivers the best performance while minimizing negative impacts during the whole life cycle.).
The focus of circular design is on curtailing a loss of value that is embedded in raw materials and products, by
keeping them circulating in closed loops. These loops, such as reuse, repair, remanufacture, return,
refurbishment and recycling, extend the product’s life cycle and improve the resource productivity.
In accordance with extended producer responsibility, (EPR), circular design methodology has to beis
performed by each one of the economic subjects that areis introducing a raw material into the market.
The key lies in how a product or material is designed and how different requirements are balanced. The
product design phase affects both product life and product performance along the entire supply chain/value
chain.
This does not rest solely on the designer’s shoulders since economic entities are required to implement all
available methodologies to guarantee the entire supply chain up to the reuse of the product itself and the
materials that compose it.
5.2.4 Extended Producer Responsibility (EPR):
5.2.55.2.4 Extended producer responsibility
(EPR) is a policy approach under which producers are given a significant responsibility – (financial and/or
physical –) for the treatment or disposal of post-consumer products.
Part of the cases presented here are from extended producer responsibility (EPR)EPR regulations. Companies
often state that it was the arrival of these EPR regulations that triggered the reflections on the change of
business model.
EPR is not a mandatory element in the implementation of a circular economy business model, but some of the
cases shown here allow us to infer that each time this proposal has been implemented, it has accelerated the
transition from industrialized business models to the circular economy.

Figure 3- DifferentA representation of different types of performance-based approachapproaches for
addressing EPR challenges is given in Figure 3.
ISO/DTR 59031:(en)
In business models that rely on a mix of products and services, step one (on the left in Figure 3)) is just selling
products with some services linked to it (maintenance, consultancy, etc.). The second step is to rent or lease
the products and the last step is to sell the use of products,; the result provided by products and service is
closely linked.
Figure 3 — Different types of performance-based approach for addressing EPR challenges
6 Case Studiesstudies
6.26.1 IntroductionOverview of cases
6.2.16.1.1 Items for describing each case
The template for the presentation of the case studies was composed of the following information:
— Proponent of the case.
— Basic information: locationLocation, industry and size of the organization.
— Agreement to share the necessary information for analysing thisthe case.
— Proposed documents: listList of the documents presented.
— Why thisReasons to include the case should be included in TR 59031?  this document.
— ShortA short description about the organization and actions in circular economy areas.
— Linear economy - current:
— Current problem to be solved:
— This should deal with theThe challenge raised by the environmental sustainability of the initial linear
economic model of the considered organizations along the supply chain and eventually up to the final
ISO/DTR 59031:(en)
customer. The linear problem must bewas identified with the following dimensions: Local,
Regionallocal, regional (where) or Global/Internationalglobal/international.
— Circular economy - proposed:
— Proposed solution:
— This should describesDescribing how the initial “linear value offer” has been or, is going to be or
shouldcan be shifted towards a more “circular and performance-oriented” solution with respect to
the problem to be solved. It can be justified through an LCA – life cycle assessment and a five-year
plan, as the proposed solution has to be able towill demonstrate the environmental advantages with
particular references to CO eq,equivalent energy consumption, packaging waste reduction,
economic advantages, social positive impacts, etc. With respect to the organizations that are involved
with the problem to be solved, the proposed solution has to (a) show:
— showed the economical comparison between linear and circular solutions; (b) show
— showed the financial parameters of the circular business model that are relevant to the
proposed solution.
— How the solution works:
— This clause explainsExplains how the proposed circular performance-oriented service has been
conceptualized and implemented, how it is achieved, how economic, social &and environmental
impacts are considered and dealt with, and what are the advantages for final customers and third
parties.
— Conclusion:
— This should point outExplaining to what extent the initial sustainability challenge has been overcome and
in which other business sectors the solution can be implemented. It should also underlineunderlined to
what extent the business model of the organization has become more economically sustainable: it is the
opportunity to prove that there mightcan be no trade-off between “handling social &and environmental
challengechallenges” and “ensuring the economic viability of the organization and/or supply chain”. On
the contrary, doing one mightcan reinforce the second!. It is also important to underscore the crucial role
of intangible aspects (competences &and skills, relevance of work organization and planning, of players,
and of mutual trust) in the increase in value (as a complement to the unavoidable use of material
resources) of the organizations’ offer.
Note: NOTE To some cases, some information was not given by companies or not identified by experts in the data
collection process in time to have published in this document.
6.2.26.1.2 Criteria for selecting cases as exemplars and reporting in the TR
For reporting an example case in the TRthis document (after the pre-selection described in 4.24.2),), a more
detailed set of selection criteria (these may be similar to those reported in 4.24.2,, but were more rigorously
examined) were defined and these are grouped and presented hereas follows:
— Quantitative criteria: quantitativeQuantitative measures to demonstrate impact; environmental impact;
social impact (e.g.,. social bonding, social cohesion, community sharing and, support, etc.);); quantifying
and measurement ofmeasuring costs and benefits; description of external/knock-on effects on other
parties (e.g.,. trade partners, customers, suppliers, etc.);).
— Qualitative criteria: qualitativeQualitative measures to demonstrate impact; other intangible effects (e.g.,.
health, etc.);); measurement of the consumer perception (e.g.,. brand image perception research);).
— Criteria for replicability: explanationExplanation about how the case couldcan be scaled up and applied in
other contexts;.
ISO/DTR 59031:(en)
— Criteria to assess the performance-based approach: explanations about the way that the product is used
for the service (mechanical cycle) and about the way that the performance is delivered to the client
(service cycle);).
— Life cycle assessment (LCA) -related criteria: answer whetherWhether an LCA is (or is not) carried out and
how the company performs the LCA;.
— Greenhouse gas GHG-reduction (GHG) -related criteria: providesProviding evidence of GHGs as a result of
implementing the solution in a circular model.
The companies should provideprovided figures according to the following scopes:
— Scope 1 covers direct emissions from owned or controlled sources; .
— Scope 2: Scope 1 + covers indirect emissions from the generation of purchased electricity, steam, heating
and cooling consumed by the company supplying the report;.
— Scope 3: Scope 1 + Scope 2 + includes all other indirect emissions that occur in a company'scompany’s
value chain.
This Technical Reportdocument includes the seven cases that were finally chosen. It is thought that, as more
data and better cases become available, the TR will be revised for improvement.
Note: NOTE The companies mentioned in this document have formally approved the publication of their company
names. In cases where companies have not given formal approval, the names of the companies and products have been
concealed. This information is given for the convenience of users of this document and does not constitute an
endorsement by ISO of the companies and products named.
6.36.2 Business A –— Sweden
6.3.16.2.1 General information
This case study involves an anonymous company based in Sweden, see Table 2Table 2 -.
Table 2 — Business A information’sA’s information
Category Description
Company solution name Business A i Sverige ABRefurbishing flags and tents
Company name (not disclosed) Business A
Description of the solution This business case involves the refurbishing of flags and tents, taking advantage of
the remaining useful service time for parts of the products.
Location Linköping, Sweden
Industry sector A supplier of physical and digital visibility solutions
Size of the organization Small
Geographic scope Sweden
The company is a supplier of smart visibility through an innovative mix of physical and digital communication
solutions. One of their goals is to become carbon neutral by the year 2025. The business case involves
refurbishing of flags and tents, taking advantage of the remaining useful service time for parts of the products.
This is a performance-based approach providing performance (leasing) instead of physical products as such.
ISO/DTR 59031:(en)
1 2
The results of the LCA and/or the life cycle costing (LCC ) demonstrated that prolonging the lifetime of
components that have the highest environmental impact significantly influences environmental benefits. Also,
extending the lifetime of the durable products in this case generates, without exception, cost reductions for
the provider from the life cycle perspective.
NOTE LCA measures environmental performance.  LCC measures economic performance.
An example of the tents and flags used in the refurbishing process is shown in Figure 4.

Figure 4 — Example of the tents and flags used in the refurbishing process.
6.3.26.2.2 Quantitative information
6.3.2.16.2.2.1 QuantitativeWhat are the quantitative measures that demonstrate impact?
The environmental and economic performances assessed with LCA and LCC, respectively, by an external body
with no business interests, are shown in the case. The functional unit for both the LCC and the LCA was set to
one item used for one event. The LCC was reduced by 12– % to 18 % in the circular offering. The
environmental impact was reduced much more, by 45– % to 88 %, with the largest reduction for the indicator
“amount of iron ore” used over the life cycle. The main reasons for the difference in reduction between LCC
and LCA are due to:
a) (i) processes increasing only the cost, such as the treatment of returned products, and (ii) ;
a)b) non-reusable items with a higher contribution to the cost than the environmental impact, such as the
textile part.
The case is shown to be a win-win solution for the environment and the economy.

Life Cycle Assessment measures environmental performance.
Life Cycle Costing measures economic performance.
ISO/DTR 59031:(en)
6.3.2.26.2.2.2 How does the case consider environmental impact? impacts?
The life cycle assessment (LCA) was performed with environmental categories of global warming (greenhouse
gasesGHGs), acidification, and eutrophication. The results show the advantages of the circular offerings in
terms of environment and economy.
6.3.2.36.2.2.3 How does the case consider social impactimpacts? (e.g.,. social bonding, social cohesion,
community sharing and, support, etc.))
No information iswas given, but, on theits website, they inform the company explains that for a sustainable
staff and work environment, they haveit has invested in:
— bright, fresh and inviting rooms,;
— listening to and helping each other,;
— free access to a gym in the workplace,;
— wellness allowance,;
— access to fruit in the workplace, and;
— massage during working hours twice a month at a reduced price.
6.3.2.46.2.2.4 How does the case quantify and measure costs and benefits? (including high-level
me
...