CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Environment
Ganga Steel Ltd generates fly ash and slag as by-products and proposes a circular-economy initiative. The board is asked which step best embodies a circular approach to these materials while keeping the company's reporting credible.
Supplying fly ash and slag to cement and brick manufacturers as raw material, measuring the volumes diverted from disposal and disclosing them in the sustainability report reflects a circular economy and credible reporting. Dumping, burning or excluding the by-products from the data boundary defeats both goals.
- ADumping the by-products at a distant vacant site and recording them as sold
- BSupplying them to cement and brick makers as inputs, tracking quantities diverted from disposal, and disclosing this in its sustainability reportCorrect
- CReducing reported waste figures by excluding by-products from the data boundary
- DBurning the by-products on site to avoid storage costs
Explanation
A circular approach keeps materials in productive use, so channelling by-products to cement and brick makers as inputs and measuring and disclosing the diversion is consistent and credible. Dumping, excluding data or burning either harms the environment or misleads stakeholders, which undermines reporting integrity.
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