2025: A defining year for corporate plastic accountability – why companies must act now 

By: 

Sarah Perreard

Published: 

28 février 2025

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2025 is shaping up to be a pivotal year for corporate plastic accountability, with major sustainability reporting frameworks increasing their focus on plastic footprinting and mitigation strategies. As corporate disclosure expectations tighten, businesses must be ready to quantify, mitigate, and transparently report on their plastic footprint.

The Plastic Footprint Network (PFN) is at the forefront of this movement, ensuring that harmonized, science-based methodologies are available to support corporate action. With PFN’s Plastic Mitigation Accounting Framework (MAC Framework) set to launch, and plastic reporting now embedded in CDP, CSRD, TNFD, and the upcoming PPWR, organizations can no longer afford to delay engagement.

Why 2025 is a critical year for corporate plastic footprinting


For years, businesses have been encouraged to track and reduce plastic use, but until recently, there has been no globally harmonized approach to measure plastic impact and mitigation. That is rapidly changing. 

In 2025, companies will be required to disclose their plastic-related risks, impacts, and mitigation efforts as part of broader sustainability reporting frameworks: 

  • CDP has expanded its plastics-related disclosure requirements, making it clear that companies will be asked to report on their plastic footprint and mitigation strategies. 

  • CSRD (Corporate Sustainability Reporting Directive) is bringing rigorous ESG reporting requirements, including material plastic-related disclosures, for thousands of companies operating in the EU. 

  • TNFD (Taskforce on Nature-related Financial Disclosures) highlights plastic pollution as a key environmental risk, reinforcing the importance of structured plastic footprint reporting. 

  • PPWR (EU Packaging and Packaging Waste Regulation) introduces mandatory recyclability and reuse targets, requiring businesses to quantify and mitigate their plastic footprint at a new level of transparency. 

With these shifts, the pressure on companies to not only measure but also mitigate their plastic footprint is greater than ever. 

How PFN helps businesses meet CSRD, TNFD, PPWR, and CDP plastic disclosure requirements 


The Plastic Footprint Network (PFN) is the leading scientific and consortium-based initiative for harmonized plastic footprinting methodologies, bringing together technical experts, scientists, and corporate sustainability leaders to establish unified definitions, standards, and methods for plastic footprinting and mitigation. By integrating the latest research on plastic impacts, pollution pathways, and material fate, PFN ensures that companies have robust, science-backed methodologies to quantify their plastic impact, set mitigation strategies, and align with global disclosure requirements such as CDP, CSRD, TNFD, and PPWR. The clear guidance and standardized metrics developed by PFN make it easier for organizations to navigate complex reporting frameworks, demonstrate credible progress, and take a leadership role in corporate plastic accountability.

PFN’s methodology enables businesses to assess key plastic-related indicators, including: 

  • Total plastic use and reduction performance across operations and supply chains. 

  • Plastic collection and recovery efforts to measure the impact of corporate waste management programs. 

  • Recycled content and recycling rates, ensuring alignment with circular economy goals. 

  • Mismanaged and leaked plastics, quantifying unintended plastic losses into the environment. 

  • Plastic mitigation actions and their impact, as captured in the Plastic Mitigation Accounting Framework (MAC Framework). 

PFN is now referenced in CDP, TNFD, WBCSD’s Global Circularity Protocol, and the WWF Blueprint, reinforcing its role as a leading methodology for corporate plastic reporting. 

PFN has already developed comprehensive methodologies for key sectors, including packaging, textiles, and consumer goods, and has been actively expanding its scope. In 2024, three new modules were developed to address critical areas of agriculture, fishing gear, and additional industry-specific applications. These updates ensure that companies across various sectors have access to reliable footprinting methodologies tailored to their business activities. 

Now is the time to engage in corporate plastic accountability 


2025 is set to be a year of expansion and consolidation for PFN, with a focus on strengthening methodologies, launching new guidance, and aligning corporate plastic accounting with evolving global disclosure requirements. 

  • New modules and sectorial guidance will be co-developed with industry experts and academic partners. 

  • The Plastic Mitigation Accounting Framework (MAC Framework), launching early 2025, will provide the first structured approach for companies to account for their plastic mitigation actions. 

  • A peer-reviewed publication on plastic footprinting, led by Dr. Elena Corella Puertas in collaboration with CIRAIG, MariLCA, EA, and other key scientific partners, is underway to establish a scientifically recognized definition of « Plastic Footprint. » 

  • In 2025, PFN will be able to count on a new collaboration with Valuing Impact and its founder, Samuel Vionnet, to build on the recently published module that translates plastic footprint inventories into impacts on human health and ecosystem health. This partnership will take the next step by translating these environmental impacts into monetary value, enabling companies to better integrate the cost of plastic pollution into decision-making and sustainability reporting. 

PFN is now open for new members and sponsors. Organizations that engage in Q1 2025 will have early access to methodology updates, working groups, and strategic consultations. 

For more details, visit www.plasticfootprint.earth or reach out to contact@plasticfootprint.earth to explore how your organization can get involved. 

Frequently asked questions (FAQ) on corporate plastic reporting (CDP, CSRD, PPWR, TNFD) 

1. What are the 2025 requirements for plastic footprint reporting in CSRD and PPWR? 

In 2025, CSRD (Corporate Sustainability Reporting Directive) requires large companies operating in the EU to disclose their environmental impacts, including plastic use and pollution prevention strategies. The EU Packaging and Packaging Waste Regulation (PPWR) further mandates plastic recyclability, reuse targets, and footprint transparency, making plastic footprinting methodologies like PFN increasingly critical for corporate compliance. 

2. How does PFN help businesses meet CDP’s plastic disclosure requirements? 

PFN provides a harmonized methodology for corporate plastic footprinting, aligning with CDP’s expanded plastic-related reporting. The PFN Plastic Mitigation Accounting Framework (MAC Framework) ensures companies can quantify their plastic mitigation actions in alignment with CDP’s expectations, covering plastic reduction, collection, and recycling efforts. 

3. What industries does PFN’s plastic footprint methodology cover? 

PFN provides corporate plastic footprinting methodologies for packaging, textiles, consumer goods, agriculture, fishing gear, and more. In 2024, PFN expanded its methodologies to address agriculture and fishing gear, ensuring sector-specific accuracy in plastic footprint assessments. 

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