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Environmental, Social and Governance (ESG) - Principles and Practice · Green Initiatives

Waste, Water and Circular Economy Practices for CS Professional

Updated 11 October 2026 · Fact-checked

Waste, water and circular economy practices are the steps a company takes to use fewer resources, generate less waste, recycle more and conserve water. In an answer, define the practice, link it to the law (such as EPR), apply it to the facts, and conclude with compliance and reporting actions.

Understand Waste, Water and Circular Economy Practices

Start with the problem. A traditional business follows a linear model: take raw material, make a product, sell it, throw it away. This uses up resources and creates waste and pollution. Water is drawn from the ground or rivers and often returned as polluted effluent.

The circular economy replaces this with a loop. Products and materials are kept in use for as long as possible. The main ideas are: design out waste at the start, keep products and materials in use (repair, reuse, refurbish, remanufacture, recycle), and regenerate natural systems. Examples: a mobile maker taking back old phones to recover metals, a beverage company using recycled PET, a steel plant using slag in cement, a textile unit reusing treated water.

For waste, remember the waste hierarchy: prevent or reduce first, then reuse, then recycle, then recover energy, and dispose in a landfill only as the last resort. Companies also segregate waste at source (wet, dry, hazardous, e-waste, biomedical) and hand it only to authorised handlers or recyclers, keeping records.

For water, the logic is: measure, reduce, reuse, replenish. A company audits water use, fixes leaks, uses efficient processes, treats and recycles effluent (aiming at zero liquid discharge where suitable), harvests rainwater and supports recharge of local water sources. Water-stressed locations need extra attention.

Extended Producer Responsibility (EPR) makes the producer, importer or brand owner responsible for the product after its use. India has EPR requirements under rules made under the Environment (Protection) Act, 1986, covering areas such as plastic packaging, e-waste, batteries and used oil. Obligations typically include registration on the central portal, meeting collection or recycling targets, and filing returns. Check the current rules and targets in your study material, as they are amended often. These practices feed into the company's environmental disclosures, including BRSR, and into board oversight.

Key rules to remember

Waste hierarchy (order of preference)
Prevent/Reduce → Reuse → Recycle → Recover energy → Dispose
Always rank actions in this order. Landfill is the last option.
Linear vs circular model
Linear: Take → Make → Use → Dispose; Circular: Design → Use → Reuse/Recycle → Back to production
Use this contrast to define the circular economy in one line.
Water action sequence
Measure → Reduce → Reuse/Recycle → Replenish
A simple frame for any water conservation answer.
EPR obligation (general pattern)
EPR target = prescribed % of products placed on market (or quantity) to be collected/recycled
Exact percentages and years depend on the current rules. Do not quote numbers unless you are sure of them.
Water recycling rate
Recycled water % = (Water recycled ÷ Total water consumed) × 100
A common ESG metric used in sustainability reporting.

How to solve Waste, Water and Circular Economy Practices questions

Use this method for any theory or case question on waste, water, EPR or circular economy. It follows the provision, analysis, conclusion format.

  1. 1Identify the issue: waste, water, EPR, circular design, or a mix.
  2. 2Define the key term in one or two lines, such as EPR or circular economy.
  3. 3State the legal or policy basis in plain words, such as the relevant EPR rules or pollution control requirements. Cite a section or rule number only if certain.
  4. 4Apply it to the facts: who is the producer, importer or brand owner, what product, what waste, what location.
  5. 5Recommend practical actions in hierarchy order: reduce, reuse, recycle, recover, dispose.
  6. 6Add compliance points: registration, targets, records, returns, use of authorised recyclers, board oversight.
  7. 7Add reporting and governance: BRSR disclosures, policy, targets, and the role of the Company Secretary.
  8. 8Conclude with a clear one-line answer to what the question asked.

Quickest way: Define-Law-Apply-Act in four lines

When to use it: Use when you have limited time for a short note or a 5-mark question.

  1. Line 1: Define the concept with the linear versus circular contrast or the EPR meaning.
  2. Line 2: Name the legal source and the main duty (registration, targets, returns).
  3. Line 3: Give two or three company examples in hierarchy order.
  4. Line 4: Close with disclosure and board oversight.

Common mistakes in Waste, Water and Circular Economy Practices

  • Treating recycling as the same as the circular economy.

    Recycling is the best-known part, so students stop there.

    Fix: Say that circularity starts with design, reuse and repair. Recycling is only one loop.

  • Placing landfill or recycling above reduction in the waste hierarchy.

    Students rely on common sense rather than the standard order.

    Fix: Memorise: reduce, reuse, recycle, recover, dispose.

  • Saying EPR applies only to the manufacturer.

    The word producer sounds narrow.

    Fix: State that producers, importers and brand owners can all carry obligations, depending on the specific rules.

  • Quoting exact EPR targets or dates from memory.

    Students try to look precise.

    Fix: Describe the mechanism and say targets are set by the current rules. Wrong numbers lose marks.

  • Giving only general advice in case questions.

    Students write theory without using the facts.

    Fix: Name the company's product, waste stream and location, and tie each recommendation to them.

  • Ignoring reporting and the Company Secretary's role.

    Students think the topic is only operational.

    Fix: Always add BRSR disclosure, policies, records and board reporting at the end.

Worked examples

Example 1

Explain the circular economy and describe how a packaged beverage company can apply it. (Short answer)

Show the solution
  1. Define: the circular economy keeps materials and products in use for as long as possible, designs out waste and regenerates natural systems. It contrasts with the linear take-make-use-dispose model.
  2. Apply at design: use lighter packaging, reduce material, and choose recyclable material.
  3. Apply at use: introduce returnable or refillable bottles where practical.
  4. Apply at end of life: set up collection and use recycled content in new packaging, working with authorised recyclers.
  5. Legal link: as a brand owner it will likely have EPR obligations for plastic packaging, so it must register, meet targets and file returns under the current rules.
  6. Governance: report the recycled content and waste figures in BRSR and give the board regular updates.

Answer: The circular economy replaces the linear model with a loop of design, reuse and recycling. The company should reduce and redesign packaging, use refillable options, collect and recycle used packaging, meet its EPR duties and report the results.

Example 2

Sundaram Textiles Ltd, a dyeing unit in a water-stressed district, draws large volumes of groundwater and discharges untreated effluent. The board asks you, as Company Secretary, to advise on water conservation and compliance.

Show the solution
  1. Issue: excessive groundwater use and untreated discharge create environmental and legal risk.
  2. Law: discharge of effluent is regulated by pollution control law, so the unit needs the required consents and must meet prescribed standards. Untreated discharge is a violation.
  3. Measure: conduct a water audit to find consumption by process and identify leaks.
  4. Reduce: adopt efficient dyeing technology and fix leaks.
  5. Reuse: install an effluent treatment plant and reuse treated water in the process, aiming for zero liquid discharge.
  6. Replenish: set up rainwater harvesting and support local groundwater recharge.
  7. Governance: adopt a water policy with targets, assign board oversight and report water withdrawal, recycled share and discharge in BRSR.

Answer: Advise the board to audit water use, reduce and reuse through an effluent treatment plant, replenish through rainwater harvesting, obtain and comply with consents, and disclose water metrics with board oversight.

Exam tips

  • Write the waste hierarchy in order in every answer on waste. Examiners look for it.
  • Use one company example per concept. Practical examples earn more than definitions alone.
  • For EPR, explain the mechanism (registration, targets, returns) instead of quoting figures you are unsure of.
  • In case questions, finish with disclosure and the Company Secretary's role.
  • Use bullet points in short notes to save time.

Practice questions from Green Initiatives

Waste, Water and Circular Economy Practices: frequently asked questions

What is the circular economy in simple words?

It is a system where products and materials are reused, repaired and recycled so that little becomes waste. It is the opposite of the take-make-dispose approach. The aim is to save resources and cut pollution.

What is Extended Producer Responsibility in India?

EPR makes producers, importers and brand owners responsible for managing their products after use. Rules under the Environment (Protection) Act, 1986 cover areas such as plastic packaging and e-waste. Duties usually include registration, meeting targets and filing returns.

Do I need to remember exact EPR targets?

Usually not. Focus on the mechanism and the obligations. Targets change with amendments, so quote them only if your study material gives them and you are sure.

How do water and waste practices link to BRSR?

BRSR asks companies to disclose data such as water withdrawal, consumption, discharge and waste generated and recycled. A good answer connects practices to these disclosures.