For professional clients, the following indicators are relevant to report and communicate about:

The European Sustainability Reporting Standards (ESRS) are the sustainability reporting guidelines within the Corporate Sustainability Reporting Directive (CSRD), which requires companies to report more transparently on their environmental, social and governance (ESG) impacts.

Reporting can be done under ESRS E1 climate change category, more specifically, ESRS E1.2. which focuses on avoided carbon emissions and climate impact.

This reporting requirement requires companies to report on:

• Reduced greenhouse gas emissions (CO₂ equivalents) by adopting sustainable strategies such as reusing, refurbishing and recycling.
• The impact of business activities on climate change, including how their products and services contribute to emissions reductions.
• How these emission reductions relate to EU targets and the Paris Agreement.

Waste reduction can be reported under Corporate Sustainability Reporting Directive (CSRD) reporting for European Sustainability Reporting Standard (ESRS) E5.2: Resource use and Circular Economy.

ESRS E5 focuses on resource utilization and circularity, and ESRS E5.2. specifically on waste reduction and reuse. This includes:

• Measurement and reporting of waste streams, including how much waste is prevented, reused, recycled or disposed of.
• The strategies a company employs to promote waste reduction and circularity within its production and business processes.
• How these strategies contribute to sustainable resource management and circular economy goals within the EU.

The avoided environmental impact is calculated by offsetting the environmental impact of the reference product (as described in the EPD) with the impact of the refurbishment actions and transportation. Specifically, the total impact of a new product, as shown in the EPD, is reduced by the environmental impact of the refurbishment actions and transportation of the refurbished product. The result is the average avoided impact, or the amount of carbon emissions and waste avoided by choosing a refurbished product over a new product.

This process provides a clear understanding of sustainability gains. By avoiding the entire production chain of a new product - such as raw material extraction, manufacturing and distribution - the environmental impact is significantly reduced. The refurbishment process generates only a fraction of the original impact, and with reuse without processing, there is virtually no additional environmental impact, resulting in substantial savings.

When purchasing multiple reuse products, the different impact categories can be added up to determine the overall result of the project. In an entire office fit-out project using only reused office furniture, the cumulative avoided impact can quickly add up. This makes reuse not only a financially attractive option, but also a powerful step toward a circular economy.

The following sections provide an overview of how the various data points are completed.

When conducting life cycle analysis, the impact of the product is classified by stage in the life cycle.

Depending on the standard, we work with the phases upstream - core - downstream, or the phases A1-3 (product stage) & A4-A5 (construction stage) & B1-B7 (use stage) & C1 - C4 (end of life stage) & D (other supplemetary information).

A good example is the refurbishment of an office chair. For this category, the most common actions are:

• Re-upholstering the seat and back: This can be done in a color of the customer's choice, giving a personal touch to the refurbished product. Replacing the upholstery helps renew the look and comfort of the chair.
• Replacing the wheels: Here the customer can choose hard or soft wheels, depending on the type of floor on which the chair will be used. This is a relatively simple but effective way to improve the functionality of the chair.
• Full mechanical check-up: This involves checking all mechanical parts and repairing or replacing them if necessary. Consider the height adjustment, backrest, armrests and other adjustable features that determine the ergonomics and comfort of the chair.

In addition to refurbishment actions, transportation can also be included in the total environmental impact of a refurbished product. For customers of the webshop, transport is not taken into account. For customers where materials are picked up, the impact of this transport is custom calculated.

Transportation includes both moving the furniture from its original location to 2ECO's workshop and delivering the refurbished product to the customer.

The amount of raw materials used per product is always stated in the Environmental Product Declaration (EPD). If this information is not included in the EPD, it was requested directly from the supplier.

These values were then recalculated by subcategory (more than 400 in total), using the minimum and maximum weights of products within each subcategory. On this basis, we calculate a representative average weight, which serves as a basis for further impact analyses.

Ditto resource savings:

The amount of material used per product is always stated in the Environmental Product Declaration (EPD). If this information is not included in the EPD, it was requested directly from the supplier.

These values were then recalculated by subcategory (more than 400 in total), using the minimum and maximum weights of products within each subcategory. On this basis, we calculate a representative average weight, which serves as a basis for further impact analyses.

We have since collected a wealth of information in our own product database, including the dimensions of every product ever processed through 2ECO. Based on this data, we have determined the average width, depth and height for each product subcategory.

These dimensions were then offset by a coefficient depending on how much space the product effectively occupies when stacked optimally. This allows us to realistically and substantively estimate how much volume a particular furniture category represents within a project.

The overview includes all product categories, subcategories and the corresponding products investigated. For each product examined, the Environmental Product Declaration (EPD) is available. This declaration contains detailed information about the product, including manufacturer data, construction, material use, and the results of the life cycle assessment (LCA) performed by the manufacturer.

All relevant data have been carefully filtered and compiled in a table, on which the calculations for each product category are based. This comprehensive list of reference products, associated SPDs and additional information is available for review at our office.

In recycling, the CO₂ gain from reusing raw materials is always offset against the emissions caused by the recycling process itself. These calculations already include those process emissions.

The result shown thus shows the net CO₂e effect of recycling: a balance that includes both the climate gain from material recovery and the impact of the recycling process itself.

The CO₂ balance for incineration with energy recovery is determined by two factors: The CO₂ emissions from the material itself when burned and the avoided emissions from the energy generated, which would otherwise be produced through fossil (gray) sources. Thus, the net climate impact of incineration depends heavily on the type of material:

• Materials with high CO₂ emissions and low energy value (plastics such as Polyamide and Polyurethane) provide relatively little energy recovery and therefore end up with a positive CO₂ balance (i.e. climate-damaging).
• Materials with lower CO₂ emissions and high energy yields (such as wood and even plastics like Polypropylene) can be considered CO₂-neutral or even CO₂-negative in some LCA approaches. This is especially the case when combustion replaces fossil energy sources.

Keep in mind that although some materials may exhibit a negative or neutral CO₂ balance when burned with energy recovery, this still means:

• the material is lost,
• no raw materials are retained for reuse or recycling
• Even if the CO₂ gain from energy recovery appears positive in the numbers, it is a one-time gain, while material reuse can yield CO₂ gains multiple times.
• There may be renewed demand for virgin materials, causing new carbon emissions upstream.

Although wood burning produces greater avoided carbon emissions than recycling in some LCA calculations, this is mainly due to the relatively low avoided impact attributed to wood recycling. Indeed, recycled wood replaces virgin wood chips, avoiding only the emissions associated with their production - a process with limited climate impact.

At the same time, LCA rules assume that CO₂ emissions from burning wood do not cause a net increase in atmospheric CO₂, since the trees have previously absorbed this CO₂ from the air. As a result, the climate impact of wood burning is often considered neutral in analyses.

Yet this approach is not uncontroversial. There is increasing criticism of the calculation rules surrounding biogenic CO₂. In practice, burning wood does release CO₂, while recycling still temporarily stores that biogenic CO₂. This advantage of recycling, and disadvantage of incineration, is currently not correctly reflected in LCA results. In addition, wood recycling, starting from biotic sources, helps avoid other environmental impacts, such as those linked to forestry, land use and biodiversity.

Another important point is that wood can, in principle, be recycled several times. Each cycle again provides climate gains. Ultimately, the wood can still be burned, but after several use cycles. By burning immediately, that potential added value is lost after only one cycle.

For this reason, we consider wood recycling a clearly more favorable option than direct burning. It maximizes material value as well as climate gain over multiple life phases, although so this will not directly reflect in the figures.

This includes full wood, plank wood, e.g. pallets etc. Before shredding and pressing, this wood is first additionally sorted for faults and other residual materials after which it is pressed and reused as board material.

We always assume recycling in our calculations for Type A wood valleys.

This includes most desktops, formica, particleboard, wood joints with glue, etc. This material is mainly used as fuel for energy generation.  

Thus, we always assume combustion for energy generation in our calculations for Type B wood trap.

Can be recycled up to 100% after sorting. Can be remelted for use as new metal applications.

CO₂ emissions for metal recycling were calculated based on the total scrap metal collected netted against

• total emissions for transportation and processing (recycling) of the scrap metal
• emissions avoided because the metal is recycled, thus avoiding the need for new raw materials.
• we use global figures here according to the proportion in which the different types of metal (upper steel, lower steel, aluminum, stainless steel, etc) are recycled each year.

Glass recycling results in both higher emissions and higher avoided emissions than glass incineration.

• Because of the large amount of emissions avoided in the production of new glass, recycling glass ultimately results in a net negative climate impact. In other words, recycling glass avoids more emissions than it causes itself, making a net positive contribution to the climate.
• The climate impact of burning glass is positive (i.e., burdensome) because burning glass does not avoid emissions. After all, glass is not combustible, so it does not produce energy in the way that wood or plastic might. Therefore, the emissions attributed to glass when incinerated come entirely from the transportation and energy consumption of the incinerator itself. As a result, glass contributes to total carbon emissions at the incineration stage with no avoided environmental gain.

With glass, we always assume recycling because this is also the most common technique when the glass has already been sorted. (Incineration is more likely when the glass ends up in residual waste).

Residual waste will be entirely incinerated to generate energy. This of course releases CO₂, but these emissions are still lower than those from gray electricity generation (based on fossil fuels, taking into account emissions from mining, transport and emissions produced during combustion).

• Net CO₂ impact: When both direct CO₂ emissions and avoided emissions from energy recovery and are included, net CO₂ emissions can be significantly reduced. In some cases, the avoided emissions almost completely offset the direct emissions, depending on the efficiency of the incinerator and the composition of the waste.
• We are not comparing this with the disposal of residual waste. If we were to include the greenhouse gases (mainly methane) released by landfilling residual waste, the figures would look much more positive, but since this is less and less common in Belgium (in Flanders, less than 2% of waste is landfilled by 2022), this would give a distorted picture.

Plastics in the furniture industry mostly involve Polypropylene (PP) for the seat shells of office and canteen chairs - and polyamide (PA, Nylon) and polyurethane (PU, usually in foam form) in all upholstered furniture such as office chairs and seats.

Most studies show that burning plastics in Waste Incineration Plants (WWTPs) always releases more CO₂ than there is CO₂ gain from energy production. Of course recycling is therefore always preferable, unfortunately this is not yet feasible and/or profitable for all types of plastics. We therefore distinguish in our figures between Polypropylene (PP) where we are sure it will be recycled and the plastics we assume will be incinerated.

Good recyclability: mechanical, widely applicable

often assembled with metal or other plastics, or discolored/aged, making it difficult to separate. As a result, PP from furniture often ends up in incineration, unless, as with 2ECO, it comes from homogeneous streams (e.g., large batch replacements).

• Applications: Chairs, stools, stackable furniture, backrests
• Advantages: Light, strong, inexpensive, highly recyclable
• Feature: Often used for monoblock chairs or flexible backs
• Combustion: relatively low emissions when burned.

We always assume with PP that it will be recycled and can serve as a raw material for new products. So the CO₂ gain comes from saving on new raw materials. The emissions from collection, sorting and recycling are already included in this figure. We do not include here the difference with the CO₂ emissions from incineration because there is a good chance that it will eventually end up in incineration after several recycling cycles anyway.

Limited recyclability: difficult to recycle, expensive and energy intensive

In office furniture, polyamide is often found in casters, structural elements in chairs and connecting parts. This is often composite material (reinforced with fiberglass) or glued/assembled, making recycling difficult.
So we assume PA from our industry will be incinerated with energy recovery.

• Applications: Office chair casters, connecting elements, strong structures
• Advantages: Wear-resistant, strong, good shock resistance
• Characteristic: Often combined with fiberglass for added strength
• Combustion: PA (nylon) is fossil-based and energy-intensive, with relatively high emissions when burned.

Limited recyclability: technically possible but little used

Transparent polycarbonate yellows and deteriorates with prolonged use, making it less attractive as a recyclate. Is often cast in one piece and is difficult to disassemble or sort. Does not often occur in bulk in discarded furniture - no efficient collection streams.
So we assume for PC that it will be incinerated with energy recovery.

• Applications: Transparent or semi-transparent chairs (e.g. designer chairs)
• Advantages: High impact resistance, clear, durable
• Feature: Often used in designer furniture
• Combustion: PC is fossil-based; combustion leads to CO₂ emissions with no energy gain from material structure.

Moderately recyclable: mechanically possible, little sorted

In furniture (such as office chair parts, handrails, trays), ABS is often used in combination with paint, glue or metal inserts, making recycling difficult. There is also no separate collection stream for ABS from post-consumer furniture. So: we assume ABS will be incinerated with energy recovery.

• Applications: Plastic parts of office chairs, housings, handrails
• Advantages: Firm, slightly glossy surface, good to work with
• Characteristic: Often used in parts with visual or tactile finishes
• Combustion: results in relatively high CO₂ emissions.

Limited recyclability: difficult and often not cost-effective

PU is thermoset (not a thermoplastic), which means it cannot be melted and thus is not mechanically recyclable like PP or PE. Chemical recycling is possible (e.g. glycolysis), but that is complex, energy intensive and still hardly commercially applied. PU from furniture is almost always incinerated.

• Applications: Seat and back cushions, soft armrests
• Benefits: Comfortable, flexible, moldable
• Characteristic: Often in foam form, more difficult to recycle
• Combustion: relatively high CO₂ emissions.

Limited recyclability: possible but environmentally harmful

PVC in furniture often occurs as an upholstery film (soft PVC) on, for example, office chairs, panels or edges. This type of PVC is often combined with textiles, glue or foam, making it difficult to separate and less recyclable. In such cases, it is usually incinerated with energy recovery or landfilled.
We thus assume that PVC from our sector will be incinerated with energy recovery.

• Applications: Upholstery of chairs, tables, edge finishes
• Advantages: Hard-wearing, water-resistant, easy to clean
• Feature: Used in foil or leather look for inexpensive or durable finishes
• Combustion: PVC contains chlorine, which can form dioxins when burned - special filtration required.

Most of the office chairs we obtain are reusable immediately or after light refurbishing. Of the proportion that are not repairable, the most common models are dismantled and reassembled into parts that are used to We have a separate channel for unusable office chairs. The carbon emissions avoided by dismantling and recycling an office chair depend on several factors, such as the type of material, the degree of recycling, and the energy required for processing.

We analyzed some of the most common office chair models and looked at the main materials that made up the office chairs and determined their percentage share of the total product. These material fractions were then assigned to the corresponding waste categories (such as metal, plastic, textile, etc.). The corresponding CO₂ emissions or savings per kg of each waste category are known, depending on the processing method (recycling or incineration).

Then we take the average weight of an office chair and divide it according to the material percentages determined earlier. Each partial weight is multiplied by the kg CO₂e per kg of the corresponding waste category. The sum of these calculations gives us the average climate impact (in kg CO₂e) of recycling (or incinerating) an office chair. This forms the basis for determining the net environmental impact at end-of-life.