Table 3

CE-related concepts included in the glossary and their reclassification according to the main categories of elements provided by the IR framework

CategoriesConceptsNo.%
InputsAlternate material, automation, building, capital and capitals, coordination, dematerialization, ecosystem service, equipment, funding model, funding, green financing, greenhouse gases, human capital or human capitals, human, infrastructure, intellectual capital, intellectual property, investment, financial, manufactured, natural, people, raw material sourcing, raw material, reassembled, relationships, sharing, social, transport2828.57%
Business activitiesActivities, after-sale service, after sale, control, conversion, data management, design, development, differentiation, distribution, durability, joint venture, management, market segmentation, operational improvement, planning, production, quality control, quality, relationship management, research, responsible sourcing, sale, service provider, service provision, take back2626.53%
OutputsBasic material, by-product, closed loop, end of life, product life cycle, product life, product service system, products, recycle, redesign, refurbishment, remanufacturing, renewable resource, renewable, resource, service, utility, waste conversion, waste diversion, waste2020.41%
OutcomesAsset consumption, assets recover after consumption, carbon footprints, consumption, contribution to local economy through taxes, customer satisfaction, customers, employee development, employee engagement, employee, impact, improved standard of living, job creation, lease, license to operate, living, environment, loss, packaging, profit, shareholder returns, shareholder, stakeholder, taxes, worker training2424.49%
Total 98100%

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