Companies are struggling to measure their circular economy performance and the corresponding impact following the emerging standards and regulations. Working through these challenges with businesses, about a year ago Deloitte and Circle Economy Consulting recognised that scope and boundary setting guidance was something that was lacking from the dialogue.
The boundary setting framework presented in this article is the result of our joint thinking and testing in response to this. Amongst others, we were supported by four businesses that were willing to use their circular solution to test and refine this emerging thinking.