Since the launch of ISO 59000, we’ve supported German manufacturers, FMCG brands, and public buyers in turning the Norm into day-to-day practice, from redefining value propositions and establishing take-back/repair networks to building ESRS-ready KPI architectures.

This article reflects that hands‑on experience: what actually works in German contexts, how to stitch ISO 59010 to LkSG, KrWG and CSRD, and where to start if you want traction within one quarter.

Series context: This article is Part 3 in our ISO 59000 series for the German market. Start with Part 1: Navigating the New ISO Circular Economy Standards: A Practical Guide and Part 2: Circular Procurement and Sourcing: A Practical Guide Based on ISO 59004:2024—then use this playbook to transform business models and value networks.


What is ISO 59010 (in one minute)?

ISO 59010 is an international guidance standard that operationalizes the circular economy for business. It sits alongside ISO 59004 (principles and vocabulary) and ISO 59020 (measurement and assessment). In practice, it gives you a roadmap for:

  • Setting goals and boundaries for circularity
  • Auditing your current model and value network
  • Choosing the right circular actions (design, sourcing, reuse, reverse logistics, recycling, regeneration, etc.)
  • Building a circular strategy and economic case
  • Implementing changes across your business model elements (value proposition → partners)
  • Scaling to a circular value network with governance and shared infrastructure
  • Monitoring KPIs for continual improvement

Why this matters in Germany (policy & market hooks)

Bottom line: ISO 59010 is your playbook to translate EU/DE policy signals into profitable operating practices.

  • CSRD & ESRS: require transparent reporting on circularity-relevant topics (resource use, waste, design, value chains). ISO 59010 provides the operating model behind your disclosures.
  • LkSG (Lieferkettensorgfaltspflichtengesetz): strengthens due diligence—use ISO 59010 to embed traceability and partner governance across your value network.
  • KrWG (Kreislaufwirtschaftsgesetz) + sector EPR laws (VerpackG, ElektroG, Batterie-Verordnung/EU Battery Regulation): design-for-reuse/recycling and take-back loops become core business activities, not afterthoughts.
  • ESPR & Digital Product Passport (EU): product design and data-by-default—ISO 59010 aligns internal processes with upcoming product passport expectations.
  • Public procurement (Vergaberecht): rising circular criteria in tenders—benefit if your model offers service-based access, repair, and take-back guarantees.

The 7‑Step ISO 59010 Roadmap (DE context)

Step 1 — Set Clear Circular Goals & Boundaries

Pick a boundary you can influence (e.g., a high‑volume SKU or a plant). Document:

  • Included activities and locations
  • Solutions (products/services) in scope
  • Network partners you will engage
  • Decision authority & governance for the scope

Goal examples

  • Cut virgin material inflow by 30% in 24 months
  • Achieve 95% product take‑back within 18 months of sale
  • Reduce freshwater withdrawal per unit by 40% by FY27
  • Lift share of renewable energy to ≥80% at plant X by Q4 next year

Deliverables: Goal sheet, boundary map, RACI.


Step 2 — Map Your Value Creation Model & Flows

Use a one‑page canvas to capture:

  • Value proposition and who benefits (customers + other stakeholders)
  • Key activities (design, make, maintain, take‑back, data, financing)
  • Key resources (materials, energy, water, talent, IP, suppliers)
  • Customers & channels (including reverse channels)
  • Costs & revenues (including residual value and secondary markets)
  • Key partners and enablers (repairers, refurbishers, recyclers, logistics, marketplaces, digital IDs)

Add a flow map: where materials/energy/water enter and exit; where losses, emissions, and leakages occur; what is recoverable.

Deliverables: Business model canvas + flow map + enablers inventory.


Step 3 — Baseline Circularity KPIs (Aligned with ISO 59020)

Track at minimum:

  • Resource inflows: % secondary/recovered content; % certified renewable inputs
  • Resource outflows: % products/components recovered; % non‑recoverable waste; emissions and harmful releases tied to flows
  • Energy: % renewable energy; recovered energy share
  • Water: withdrawal per unit; % recycled/reused water; discharge quality score
  • Economic: margin impact of circular actions; avoided input costs; new revenue from service/parts/secondary markets

Deliverables: KPI dictionary, data model, baseline dashboard.


Step 4 — Choose the Right Circular Actions (in the right order)

Prioritize upstream decisions and value retention before recycling:

  • Refuse & Rethink: sufficiency, redesign the need/function; shift to access over ownership. Consider tender requirements in German public procurement that reward service models.
  • Design for circularity: easy disassembly, repair, upgrade; durability; minimal materials variety; safe chemistry—anticipate ESPR and DPP.
  • Circular sourcing & procurement: prefer recovered/renewable, embed circularity in specs/contracts—anchor to your ISO 59004 criteria from our Teil 2.
  • Process optimisation & symbiosis: reduce energy/water/material use; connect by‑products to neighbours; check options with municipal utilities/parks.
  • Value retention: maintain → repair → reuse → refurbish → remanufacture; share to intensify use; performance‑based models.
  • Value recovery: reverse logistics; sorting & high‑quality recycling; technical & biobased cascades; energy recovery as last resort; re‑mining where viable, aligned to KrWG hierarchy.
  • Regenerate ecosystems: soil/water remediation, biodiversity safeguards, regenerative production.
  • Enablers: education, innovation, policy, finance, digital product data/passports.
INDEED Innovation

Deliverables: Action portfolio & decision rules (e.g., “repair before remanufacture before recycle”), product rulesets, supplier playbooks.


Step 5 — Build the Strategy & Economic Case

Tie actions to CE principles (systems thinking, value creation & sharing, resource stewardship & traceability, ecosystem resilience). Then run economic rationalization:

  • Total lifetime costs vs. baseline (materials, energy, water, logistics, EPR, compliance)
  • Revenue shifts: PaaS/subscriptions, repair/upgrade parts, buy‑back/resale, secondary materials
  • Risk: price volatility, supply security, regulation, reputation
  • Capex & payback: redesign, tooling, reverse logistics, data infrastructure

Deliverables: Strategy one‑pager, business case, board deck.


Step 6 — Redesign the Business Model Elements

Update each element and document changes:

  • Value proposition: “Designed for upgrade, take‑back guaranteed, 3‑year performance SLA.”
  • Key activities: add take‑back, refurbishment, reman, reverse logistics, data/ID systems.
  • Key resources: circular materials, renewable energy, repair manuals/spares, service teams, digital twins.
  • Customer segments: segments willing to pay for uptime/performance; markets with circular procurement.
  • Relationships: contracts for access/lease; guarantees; deposit‑return schemes.
  • Channels: add return channels, repair hubs, marketplaces.
  • Costs: model capex vs. opex shifts; showcase input‑cost hedging via secondary feedstock.
  • Revenues: unit‑of‑service pricing, subscriptions, upgrades, parts, resale of recovered materials.
  • Key partners: refurbishers, recyclers, logistics, tech providers, municipalities, industry associations.

Deliverables: Target business model canvas, operating model, partner MOUs.


Step 7 — Orchestrate a Circular Value Network

Going beyond your firm unlocks bigger wins:

  • Shared objectives and interim milestones (e.g., DE‑market take‑back coverage by postcode)
  • Governance: roles, decision rights, risk & impartiality rules, transparency, traceability, reporting—map to LkSG due‑diligence workflows.
  • Shared infrastructure: reverse logistics, sorting/washing hubs, PCM treatment, data platforms (e.g., product passports), shared warehouses/energy assets; explore industry associations and municipal partnerships.
  • Integrated KPIs: each member’s KPIs + a shared set; verify consistency; resolve trade‑offs openly

Deliverables: Network charter, governance handbook, shared‑infra blueprint.


Measurement & Continual Improvement (Plan–Do–Check–Scale)

  • Measure: all inflows/outflows, energy, water, economic indicators; add complementary LCA/social metrics.
  • Review: quarterly action performance; model elements; access to finance/funding.
  • Improve: expand boundary (more sites/products/partners), diversify members, strengthen governance.

KPI Starter Table

PillarMetricBaselineTargetOwner
Inflows% secondary content12%35%Procurement
Outflows% take‑back10%80%Ops/Service
Energy% renewable42%85%Facilities
Waterm³/unit; % reused2.1; 5%1.2; 30%EHS
EconomicGross margin Δ+3 ptsFinance
*edit as needed

Final Word

ISO 59010 turns circularity into a doable operating system for your German business and its ecosystem. Start with a pilot, anchor your decisions in ISO 59004 & ISO 59020, align to CSRD/LkSG/KrWG—and expand your boundary as partners and data mature.


Talk to an Expert

Let’s turn ISO 59010 from theory into results.

The Mensch

The avatar of Indeed Innovation not wired to an individual colleague but expressing our brand’s unique vision on design, circularity, and the future. Also used when several colleagues worked on this particular content piece :-)

We are glad you’re here. Now let’s take things to the next level