EU:s taxonomi, främjande eller hämmande?

Sammanfattning

The growing mountain of electronic waste is a threat to human health and an unsustainable handling of our finite natural resources. With the aim to decrease the creation of waste, including electronic, the EU have decided to separate resource use from economic growth by supporting the transition to a circular economy. The inclusion of the private sector in the financing of this transition is crucial, and the EU have constructed a tool to do so, the EU taxonomy, which is designed to classify if economic activities are in line with the EU environmental goals or not. This study aims to understand the EU taxonomy’s impact on a circular business through a case study with Godsinlösen Nordic AB (GIAB) and their circular business model, Re:commerce, reuse of cellphones. Thus, indirectly investigate if the tool succeeds with its aim to promote a circular economy. Re:commerce key stakeholders were identified through a stakeholder analysis and how the EU taxonomy fits into the reuse cellphone market was analyzed through a document analysis. Lastly 6 semi structured interviews were conducted with Re:commerce key stakeholders. The main findings of the study was that the EU taxonomy will mostly create opportunities for Re:commerce through an increase in growing partnerships and investments as well as potential future opportunities within public procurement. It was also found that the secondhandmarket for cellphones is growing rapidly and would most likely do so even without the EU taxonomy. The EU taxonomy also contribute with a transparency between actors which hasn’t been seen before. GIAB will most likely have to report according to the taxonomy in the nearby future, which will generate a cost for the company, but will also most likely generate a competitive advantage.