scholarly journals Towards a Circular Economy Taxation Framework: Expectations and Challenges of Implementation

2021 ◽  
Author(s):  
Leonidas Milios
Keyword(s):  
Circular Economy ◽  
Action Plan ◽  
Policy Instruments ◽  
Policy Instrument ◽  
Detailed Examination ◽  
Raw Material ◽  
The European Union ◽  
Material Resource ◽  
Waste Hierarchy ◽  
Tax Relief

AbstractThe transition to a circular economy is a complex process requiring wide multi-level and multi-stakeholder engagement and can be facilitated by appropriate policy interventions. Taking stock of the importance of a well-balanced policy mix that includes a variety of complementing policy instruments, the circular economy action plan of the European Union (COM(2020) 98 final) includes a section about “getting the economics right” in which it encourages the application of economic instruments. This contribution presents a comprehensive taxation framework, applied across the life cycle of products. The framework includes (1) a raw material resource tax, (2) reuse/repair tax relief, and (3) a waste hierarchy tax at the end of life of products. The research is based on a mixed method approach, using different sources to analyse the different measures in the framework. More mature concepts, such as material resource taxes, are analysed by reviewing the existing literature. The analysis of tax relief on repairs is based on interviews with stakeholders in Sweden, where this economic policy instrument has been implemented since 2017. Finally, for the waste hierarchy tax, which is a novel proposition in this contribution, macroeconomic modelling is used to analyse potential impacts of future implementation. In all cases, several implementation challenges are identified, and potential solutions are discussed according to literature and empirical sources. Further research is required both at the individual instrument and at the framework level. Each of the tax proposals needs a more detailed examination for its specificities of implementation, following the results of this study.

European experience in transition to circular economy

2020 ◽  
Vol 19 (4) ◽  
pp. 598-617 ◽  
Author(s):  
S.V. Ratner
Keyword(s):  
European Union ◽  
Circular Economy ◽  
Raw Materials ◽  
Action Plan ◽  
National Level ◽  
The European Union ◽  
Scientific Methods ◽  
European Experience ◽  
General Scientific ◽  
The Eu

Subject. The article considers the concept of circular economy, which has originated relatively recently in the academic literature, and is now increasingly recognized in many countries at the national level. In the European Union, the transition to circular economy is viewed as an opportunity to improve competitiveness of the European Union, protect businesses from resource shortages and fluctuating prices for raw materials and supplies, and a way to increase employment and innovation. Objectives. The aim of the study is to analyze the incentives developed by the European Commission for moving to circular economy, and to assess their effectiveness on the basis of statistical analysis. Methods. I employ general scientific methods of research. Results. The analysis of the EU Action Plan for the Circular Economy enabled to conclude that the results of the recent research in circular economy barriers, eco-innovation, technology and infrastructure were successfully integrated into the framework of this document. Understanding the root causes holding back the circular economy development and the balanced combination of economic and administrative incentives strengthened the Action Plan, and it contributed to the circular economy development in the EU. Conclusions. The measures to stimulate the development of the circular economy proposed in the European Action Plan can be viewed as a prototype for designing similar strategies in other countries, including Russia. Meanwhile, a more detailed analysis of barriers to the circular economy at the level of individual countries and regions is needed.

scholarly journals Circular Bioeconomy Business Models to Overcome the Valley of Death. A Systematic Statistical Analysis of Studies and Projects in Emerging Bio-Based Technologies and Trends Linked to the SME Instrument Support

2021 ◽  
Vol 13 (4) ◽  
pp. 1899
Author(s):  
Fabiana Gatto ◽  
Ilaria Re
Keyword(s):  
Circular Economy ◽  
Success Factors ◽  
Business Models ◽  
Raw Materials ◽  
Action Plan ◽  
Future Perspective ◽  
The European Union ◽  
Strategic Orientations ◽  
Start Ups ◽  
Valley Of Death

Reducing the environmental pressure along the products life cycle, increasing efficiency in the consumption of resources and use of renewable raw materials, and shifting the economic system toward a circular and a climate-neutral model represent the heart of the current macro-trends of the European Union (EU) policy agendas. The circular economy and bioeconomy concepts introduced in the EU’s Circular Economy Action Plan and the Bioeconomy Strategy support innovation in rethinking economic systems focusing on market uptaking of greener solutions based on less-intensive resource consumption. In recent decades, industrial research has devoted enormous investments to demonstrate sustainable circular bio-based business models capable of overcoming the “Valley of Death” through alternative strategic orientations of “technological-push” and “market-pull”. The study highlights industrial research’s evolution on bio-based circular business model validation, trends, and topics with particular attention to the empowering capacity of start-ups and small and medium-sized enterprises (SMEs) to close the loops in renewable biological use and reduce dependence on fossil fuels. The research methodology involves a bibliographic search based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach and the European Innovation Council (EIC) Accelerator Data Hub investigation to understand SMEs’ key success factors and start-ups of the circular bioeconomy sector. Eco and bio-based materials, nutraceuticals, and microalgae represent the most sustainable industry applications, leading to circular bioeconomy business models’ future perspective.

scholarly journals Environmental Consequences of Closing the Textile Loop—Life Cycle Assessment of a Circular Polyester Jacket

2021 ◽  
Vol 11 (7) ◽  
pp. 2964
Author(s):  
Gregor Braun ◽  
Claudia Som ◽  
Mélanie Schmutz ◽  
Roland Hischier
Keyword(s):  
Life Cycle Assessment ◽  
Life Cycle ◽  
Environmental Impacts ◽  
Circular Economy ◽  
Textile Industry ◽  
System Analysis ◽  
Action Plan ◽  
The European Union ◽  
Environmental Consequences ◽  
Energy And Material Flows

The textile industry is recognized as being one of the most polluting industries. Thus, the European Union aims to transform the textile industry with its “European Green Deal” and “Circular Economy Action Plan”. Awareness regarding the environmental impact of textiles is increasing and initiatives are appearing to make more sustainable products with a strong wish to move towards a circular economy. One of these initiatives is wear2wearTM, a collaboration consisting of multiple companies aiming to close the loop for polyester textiles. However, designing a circular product system does not lead automatically to lower environmental impacts. Therefore, a Life Cycle Assessment study has been conducted in order to compare the environmental impacts of a circular with a linear workwear jacket. The results show that a thoughtful “circular economy system” design approach can result in significantly lower environmental impacts than linear product systems. The study illustrates at the same time the necessity for Life Cycle Assessment practitioners to go beyond a simple comparison of one product to another when it comes to circular economy. Such products require a wider system analysis approach that takes into account multiple loops, having interconnected energy and material flows through reuse, remanufacture, and various recycling practices.

scholarly journals Promotion of Circular Economy: Steelwork Dusts as Secondary Raw Material in Conventional Mortars

Proceedings ◽  
2018 ◽  
Vol 2 (20) ◽  
pp. 1313
Author(s):  
Angélica Lozano-Lunar ◽  
Auxi Barbudo ◽  
José María Fernández ◽  
José Ramón Jiménez
Keyword(s):  
Construction Industry ◽  
Circular Economy ◽  
Construction Material ◽  
Previous Treatment ◽  
Point Of View ◽  
Raw Material ◽  
The European Union ◽  
Use Of Resources ◽  
Leaching Behaviour ◽  
Secondary Raw Material

Among the actions proposed by the European Union for the implementation of Circular Economy is the use of waste as a secondary raw material (SRM). During the fusion of the scrap, a steel dust is generated, named Electric Arc Furnace Dust (EAFD). The EAFD is composed mainly of potentially leachable heavy metals, so is classified as “hazardous” waste. Around the world, approximately 70% of this waste is deposited in landfills, with a previous treatment through cement-based materials to prevent the metals’ mobility. However, this action is not in accordance with the Circular Economy concept due to the greater use of resources and the loss of deposited metals. The present investigation analyses the use of EAFD as SRM in conventional mortar production for its use as a construction material. Different substitution percentages (25%, 50% and 100%) were used replacing siliceous filler by EAFD. The investigation analysed the behaviour of conventional mortars by tests of workability, compressive strength, water absorption by capillarity and leaching behaviour in granular and monolithic state. The results obtained indicate a slight improvement in mechanical behaviour with the incorporation of EAFD, the reason why its use as SRM in conventional mortars would benefit the construction industry and would encourage the Circular Economy. From an environmental point of view, the mechanisms of Pb fixation should be improved in granular state.

scholarly journals A Process Oriented MCDM Approach to Construct a Circular Economy Composite Index

2020 ◽  
Vol 12 (2) ◽  
pp. 618 ◽  
Author(s):  
Ana Garcia-Bernabeu ◽  
Adolfo Hilario-Caballero ◽  
David Pla-Santamaria ◽  
Francisco Salas-Molina
Keyword(s):  
Circular Economy ◽  
Action Plan ◽  
National Level ◽  
Composite Index ◽  
Composite Indicator ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Wide Range ◽  
Monitoring Framework

The purpose of this contribution is to develop a Circular Economy Composite indicator to benchmark EU countries performance. Europe is at the forefront of the global transition towards a sustainable and circular economy. To this end, the European Commission has launched in 2015 a Circular Economy Action Plan including a monitoring framework to measure progress and to assess the effectiveness of initiatives towards the circular economy in the European Union (EU) and Member States. Still, this monitoring framework lacks a composite indicator at the national level to aggregate the circular economy dimensions into a single summary indicator. Although there is a wide range of sustainability composite indicators, no aggregate circular economy index exits to this date. We use a multi-criteria approach to construct a circular economy composite index based on TOPSIS (Technique for Order Preferences by Similarity to Ideal Solutions) methodology. In addition, we introduce a novel aggregation methodology for building a composite indicator where different levels of compensability for the distances to the ideal and anti-ideal (or negative-ideal) values of each indicator are considered. In order to illustrate the advantages of this proposal, we have applied it to evaluate the Circular Economy performance of EU Member States for the year 2016. This proposal can be a valuable tool for identifying areas in which the countries need to concentrate their efforts to boost their circular economy performance.

scholarly journals The Commitment of Packaging Industry in the Framework of the European Strategy for Plastics in a Circular Economy

2019 ◽  
Vol 9 (1) ◽  
pp. 18 ◽  
Author(s):  
Eleonora Foschi ◽  
Alessandra Bonoli
Keyword(s):  
European Commission ◽  
Value Chain ◽  
Circular Economy ◽  
Food Packaging ◽  
Action Plan ◽  
Official Journal ◽  
The European Union ◽  
Market Restriction ◽  
The Impact ◽  
Plastic Products

European Commission is strongly committed into issues related to plastic materials production and plastic waste management. While the Circular Economy Package has set targets generally referred to recycling rates, the European Strategy for plastics in a circular economy (and related action plan), fosters sustainability along the entire plastic value chain: from primary producers to converters, brand owners and retailers to waste collectors and recyclers. The Directive on the reduction of the impact of certain plastic products on the environment (more commonly known as Directive on Single-Use-Plastics, waiting for publication in the Official Journal of the European Union) rules targets on ten plastic products most often found as littering on global beaches, directly affecting plastic industry and, consequently, market. Policy makers and industrial stakeholders are called upon to collaborate. The article aims to illustrate interactions between European Commission and all plastic value chain stakeholders on implementing measures to reach ambitious targets pursued by the recent European policy. The study shows how European Commission has robustly worked to regulate production and consumption patterns on plastic carrier bags and packaging (including food packaging) thus facilitating the achievement of specific targets provided by the recent Directive. However, additional provisions concerning market restriction have been introduced; industrial stakeholders carried on a prompt response by promoting the creation of alliances, join venture and association, as well as a more integrated plastic value chain. On the base of this purpose, a virtuous example of a closed supply chain is presented.

On the industrial symbiosis of alumina and iron/steel production: Suitability of ferroalumina as raw material in iron and steel making

2021 ◽  
pp. 0734242X2199190
Author(s):  
Spiros Karamoutsos ◽  
Theofani Tzevelekou ◽  
Angeliki Christogerou ◽  
Eleni Grilla ◽  
Antonios Gypakis ◽  
...  
Keyword(s):  
Blast Furnace ◽  
Circular Economy ◽  
Raw Materials ◽  
Action Plan ◽  
Steel Production ◽  
Industrial Process ◽  
Graphite Crucible ◽  
Filter Press ◽  
Raw Material ◽  
Industrial Symbiosis

The biggest challenge for our society, in order to foster the sustainable circular economy, is the efficient recycling of wastes from industrial, commercial, domestic and other streams. The transition to a circular economy is the goal of the European Commission’s Circular Economy Action, which was first launched in 2015. In 2020 the above action plan announced initiatives along the entire life cycle of the product, with the aim to make sustainable products the norm in the EU. Therefore, it is anticipated that the above action will result in an increase in Europe’s economic competitiveness, sustainability, resource efficiency and resource security. Within this context, the suitability of ferroalumina as a raw material in the blast furnace is investigated. Ferroalumina is the product of the high-pressure filter press dewatering process of the Greek red mud generated during the production of alumina by means of the Bayer cycle. Ferroalumina is a low-cost raw material and its possible charging in the blast furnace and/or steelmaking aggregates is a step towards industrial symbiosis, where the wastes, namely by-products, of an industry or an industrial process, become the raw materials for another. In the present work the effect of ferroalumina addition as a raw material was examined by smelting ferroalumina, blast furnace-slag, lime and scrap at 1550°C in a graphite crucible and a constant slag basicity. The increase of the alumina content in the slag improves the desulfurization capacity. Moreover, the silicon exchange between slag and metal was examined. The results indicate that the alkalis’ capacity of the slag increases with the addition of ferroalumina. The analysis of the finally obtained slag suggests that it could be suitable for utilization in slag-cement production.

scholarly journals Circularity in value chains for building materials

2019 ◽  
Author(s):  
Evert-Jan Velzing ◽  
Annemiek Van der Meijden ◽  
Kitty Vreeswijk ◽  
Ruben Vrijhoef
Keyword(s):  
European Union ◽  
United Nations ◽  
European Commission ◽  
Circular Economy ◽  
Action Plan ◽  
Ecological Economics ◽  
United Nations Environment Programme ◽  
Construction Sector ◽  
The European Union ◽  
Global Vision

AbstractThe urgency for developing a circular economy is growing, and more and more companies and organisations are concerned with the importance of adapting their business to fit a changing economy. However, many analyses on the circular economy are still rather abstract and there is a lack of understanding about what circularity would mean for specific industries. This insufficient insight especially seems to be apparent in the building and construction sector. Besides, the building and construction sector is responsible for a major part of energy use and emissions. To tackle the issue of insufficient insight into the business consequences of circular devlopments, further research is necessary. Therefore, we propose to collaborate on a research project that aims to provide a more detailed level of analysis. The goal is to identify drivers and barriers to make better use of materials in the building and construction sector. This further research would benefit from an international collaboration between universities of applied sciences and industry from different European countries. An additional benefit of the applied orientation would be the relevance for professional education programmes. References CBS, PBL & Wageningen UR. (2017). Vrijkomen en verwerking van afval per doelgroep, 1990-2014 (indicator 0206, versie 13, 26 janauri2017). Retrieved from: https://www.clo.nl/indicatoren/nl0206-vrijkomen-en-verwerking-van-afval-per-doelgroep Cuchí, A.; Arcas, J.; Casals, M. & Fobella, G. (2014). Building a common home Building sector – A global vision report. Produced by the Global Vision Area within the World SB14 Barcelona Conference. De Jesus, A. & Mendonça, S. (2018). Lost in Transition? Drivers and Barriers in the Eco-innovation Road to the Circular Economy. Ecological Economics, 145, 75-89. doi: 10.1016/j.ecolecon.2017.08.001. EC. (2015). Closing the Loop – An EU action plan for the Circular Economy. Brussels: European Commission. EC. (2019). Report from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions on the implementation of the Circualr Economy Action Plan. Brussels: European Commission. Ghisellini, P; Cialini, C. & Ulgiati, S. (2016). A review on circular economy: the expected transition to a balanced interplay of environmental and economic systems. Journal of Cleaner Production, 114, 11-32. doi: 10.1016/j.jclepro.2015.09.007. Kirchherr, J., Pisciceli, L., Bour, R., Kostense-Smit, E., Muller, J., Huibrechtse-Truijens, A. & Hekkert, M. (2018). Barriers to the Circular Economy: Evidence From the European Union (EU). Ecological Economics, 150, 264-272. Mazzucato, M. (2018). Mission-Oriented Research & Innovation in the European Union – A problem-solving approach to fuel innovation-led growth. Retrieved from: European Commission; https://ec.europa.eu/info/sites/info/files/mazzucato_report_2018.pdf Nederland circulair in 2050. Rijksbreed programma Circulaire Economie (2016). Den Haag: Ministerie van Infrastructuur en Milieu & Ministerie van Economische Zaken. Stahel, W.R. (2016) The Circular Economy. Nature, 531(7595), 435-438. UN. (2018). 2018 Global Status Report – Towards a zero-emission, efficient and resilient buildings and construction sector. United Nations Environment Programme. UNCTAD. (2018). Circular Economy: The New Normal (Policy Brief No. 61). Retrieved from United Nations Conference on Trade and Development (UNCTAD): https://unctad.org/en/PublicationsLibrary/presspb2017d10_en.pdf

Waste Regulation

2019 ◽  
pp. 606-625
Author(s):  
Natalie Jones ◽  
Geert van Calster
Keyword(s):  
European Union ◽  
Waste Management ◽  
Circular Economy ◽  
Waste Treatment ◽  
The United States ◽  
The European Union ◽  
Waste Generation ◽  
Waste Streams ◽  
Waste Hierarchy ◽  
Broad Structure

This chapter examines the structures and principles of waste management law, using several jurisdictions including China, Japan, Australia, New Zealand, the European Union, and the United States for comparison. It first provides an overview of the so-called macrostructures of waste management laws, focusing on three ways in which the broad structure of waste laws can be contrasted: centralized systems versus delegated systems, unified systems versus fragmented systems, and integrated versus specific systems. It then considers the principles of waste management law, with emphasis on approaches taken to define ‘waste’, waste hierarchy, waste streams, and waste classifications. It also describes management principles such as reduction of waste generation, treatment near the source, standards of waste treatment, prohibitions and restrictions of movement, and extended producer responsibility. Finally, it explores the emerging trend of circular economy approaches to waste management.

scholarly journals Downloading Europe: A Regional Comparison in the Uptake of the EU Forest Action Plan

2020 ◽  
Vol 12 (10) ◽  
pp. 3999
Author(s):  
Filip Aggestam ◽  
Helga Pülzl
Keyword(s):  
Action Plan ◽  
National Level ◽  
Policy Instruments ◽  
Implementation Strategies ◽  
Policy Instrument ◽  
Individual Member ◽  
Member States ◽  
Eu Member States ◽  
The Impact ◽  
The Eu

The first EU Forest Strategy was adopted in 1998 to provide general guidelines for an EU forest policy designed to coordinate other EU forest-relevant policies. The implementation of the first strategy was done under the auspices of the EU Forest Action Plan, covering the period from 2007 to 2011. The Forest Action Plan was a tool that facilitated voluntary cooperation between EU Member States (no enforcement capabilities), with some coordinating actions being implemented by the European Commission. The reason for returning to the Forest Action Plan in this article is to provide further insight into how it was employed by EU Member States—in contrast to the majority of similar articles on the topic, which are primarily concerned with an examination of EU forest-relevant policies by either analyzing the impact of EU decision-making on forestry at the national level or studying EU Member States’ influence on the EU rather than how EU Member States actually react to EU strategies. This paper addresses this empirical gap and highlights the significant variations of the Europeanization effects on EU Member States when deciding upon and implementing a non-legally binding policy instrument when compared to legally binding policy instruments. Individual Member States exhibit varied strategies when implementing a soft policy instrument, as their respective decision spaces are substantially different, particularly when the costs and benefits of complying are not comparable to those of a legally binding instrument. These results highlight the need for a more nuanced and varied approach to the implementation of soft policy instruments by the EU, with the additional implementation strategies suggested in this article being presented to assist in meeting this need for variation.

Sign in / Sign up

Export Citation Format

Share Document