From Claim to Evidence: Circularity Reporting for EmpCo and CSRD

From September 27, 2026, the EU’s Empowering Consumers for the Green Transition Directive (EmpCo) treats vague or unsubstantiated environmental claims as an unfair commercial practice. Terms like “sustainable,” “eco-friendly,” or any claim about recyclability, material circularity, or reduced resource use are only defensible with reliable, verifiable evidence behind them — and that evidence has to exist before the claim is made, not after it’s challenged. At the same time, CSRD/ESRS reporters are already required to disclose circular-economy performance under ESRS E5: resource inflows, outflows, and waste.

For most companies, the data both requirements depend on — material composition, recycled content, resource use, waste streams — sits scattered across procurement, product, and sustainability teams, and gets reassembled from scratch each time marketing wants to make a claim or a reporting deadline arrives. That leaves no consistent evidence trail, and no way to show a regulator or a journalist how a claim was substantiated.

The new Circularity Report is a topical template built to close that gap: a structured way to collect resource-use, material-circularity, and waste-management KPIs once, so the same data set supports both internal claim substantiation and ESRS E5 disclosure.

In this session, we’ll show:

• What EmpCo requires for environmental claim substantiation, and how it connects to ESRS E5 circular-economy reporting
• Inside the new Circularity Report template: resource use, material circularity, and waste-management KPIs
• How the template builds one evidence base for both marketing claims and CSRD/ESRS disclosure
• Live walkthrough in the osapiens HUB
• Q&A

If your company makes circularity or sustainability claims, or reports the ESRS circular-economy topic, this session shows how to have the evidence ready as soon as possible