The Intersection of Climate-related Disclosures and Plastic Recycling: Unveiling the Environmental Impact

Alfred Tang

Hatched by Alfred Tang

Apr 08, 2024

3 min read


The Intersection of Climate-related Disclosures and Plastic Recycling: Unveiling the Environmental Impact


In today's rapidly changing world, businesses are increasingly recognizing the importance of disclosing their climate-related risks and opportunities. The IFRS S2 Climate-related Disclosures have played a crucial role in promoting transparency and accountability in this regard. Simultaneously, the issue of plastic waste and recycling has gained significant attention, with consumers and organizations alike seeking ways to reduce their environmental footprint. In this article, we will explore the commonalities between these two pressing issues and shed light on the actions we can take to address them effectively.

IFRS S2 Climate-related Disclosures:

The issuance of IFRS S2 Climate-related Disclosures is a significant step towards understanding and mitigating the impact of greenhouse gas emissions. These disclosures require entities to disclose their absolute gross greenhouse gas emissions, further categorized using the Greenhouse Gas Protocol. The protocol distinguishes emissions based on industry and measures them in CO2 equivalent, providing a standardized framework for reporting. Moreover, the location-based Scope 2 emissions are assessed to identify the entity's climate-related risks and opportunities throughout its value chain.

Plastics and Recycling:

Plastic waste has become an alarming environmental issue, and the need for effective recycling practices has never been more critical. Understanding the different types of plastic is crucial in facilitating proper recycling. The numbers assigned to plastics serve this purpose, indicating the type of plastic used in a product. However, it is essential to note that the presence of the well-recognized "chasing arrows" symbol on plastic containers does not necessarily mean the product is recyclable.

Unveiling the Common Ground:

Although climate-related disclosures and plastic recycling may seem disparate at first, they share a common goal: addressing the environmental impact of human activities. Both issues require transparency, accurate reporting, and proactive measures to mitigate harm to the environment. By identifying this intersection, we can develop holistic solutions that tackle these challenges simultaneously.

Connecting the Dots:

The connection between climate-related disclosures and plastic recycling lies in the concept of environmental responsibility. Both aspects demand a shift towards sustainable practices and a focus on reducing greenhouse gas emissions. By adopting responsible manufacturing processes and utilizing recyclable materials, companies can positively impact both issues. For instance, companies can disclose their efforts to reduce plastic waste, including initiatives to use biodegradable materials or promote recycling programs.

Unique Insights:

While the connection between climate-related disclosures and plastic recycling may seem evident, it is crucial to delve deeper into the underlying motivations. Both issues stem from a growing global consciousness about the environment and the need for responsible consumption. By recognizing this shared motivation, businesses can align their strategies to address climate change and plastic waste simultaneously, amplifying their positive impact.

Actionable Advice:

  • 1. Embrace Circular Economy Practices: To tackle the environmental impact of plastic waste, it is essential for businesses to adopt circular economy practices. This involves designing products with recycling in mind, using recycled materials, and implementing effective recycling programs.
  • 2. Enhance Climate-related Disclosures: Companies should go beyond mere compliance with IFRS S2 Climate-related Disclosures and strive to enhance their reporting. By providing comprehensive data on greenhouse gas emissions and outlining strategies for emission reduction, businesses can inspire others and foster a culture of transparency.
  • 3. Educate Consumers: Raising awareness among consumers about the environmental impact of plastic waste and the significance of climate-related disclosures is crucial. By educating individuals about the importance of responsible consumption and recycling, we can collectively drive change and create a more sustainable future.


The convergence of climate-related disclosures and plastic recycling sheds light on the interconnected nature of environmental challenges. By recognizing the commonalities between these issues and implementing the actionable advice provided, businesses and individuals can contribute to a more sustainable and responsible future. As we navigate the complexities of the modern world, it is imperative that we prioritize environmental stewardship and work towards a harmonious coexistence with our planet.

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