12 Finance and accounting in the circular economy

Developing circular building components

“…Environmental design guidelines for circular building components: The case of the circular building structure. Sustainability, 13 (10), 5621. https://doi. org/10.3390/su13105621…”

“…Durable or high-quality material 3,6,7,13,16,18,20,23,25,26,29,30,34 TP1.2-2 Virgin material 1, 3, 6, 7, 12, 16, 19-22, 26, 27, 32-34 TP1.2-3 Recyclable material 1, 4, 6-9, 11-13, 15, 16, 18-21, 23-26, 28, 29, 33, 34 TP1.2-4 Non-virgin (i.e., reused, recycled) material 1-3, 5-9, 12, 13, 16, 18-21, 23-27, 29, 33, 34 TP2.1 Type of energy (in use phase) , 3, 4, 6, 7, 9, 12, 14, 17, 18, 20, 21, 23-25, 29, 33, 35 >>> TOC ,3,4,6,7,9,10,12,14,15,17,18,20,21,[23][24][25]29,33, Make to-be-updated functions independent of the base of the design 12-15, 18 4, 6, 7, 13, 18-20, 23-25, 27, 29, 33, 34 TP7.9-3 Anticipate material recycling / biodegradation routes 4,6,8,13,18,19,25,33 TP7.9-4 Use appropriate biological or technological materials…”

“…IP1.1-3 Expert (e.g., designers, consultants) 1-3, 6, 8, 11, 13, 15-19, 21, 24-26, 31-33 IP1.1-4 Third-party financier 2,6,10,13,18,31,32 IP1.1-5 Material supplier 1-3, 6, 17-22, 26-28, 32, 33 IP1.1-6 Part supplier 2, 3, 5, 7, 9, 14, 15, 17-22, 28, 33 IP1.1-7…”

“…BP1.1-3 Expert (e.g., designers, consultants) 1-3, 6, 8, 11, 13, 15-19, 21, 24-26, 31-33 BP1.1-4 Third-party financier 2,6,10,13,18,31,32 BP1.1-5 Material supplier [1][2][3]6,[17][18][19][20][21][22][26][27][28]32,3,5,7,9,14,15,[17][18][19][20][21][22]28,33 BP1.1-7…”

“…Manufacturer (e.g., product or building component manufacturer) 1-7, 9, 10, 12-18, 20-22, 24, 26-28, 30 -4, 6, 10, 18-20, 24, 25, 31, 32, 34 BP2.1-3 User as owner 1-5, 9-11, 17, 18, 20-22, 24, 30, 32, 34 5,9,10,21,22,32 BP5.1-6 Product-service system (PSS) 1-7, 9-12, 14, 17, 18, 20-22, 24, 25, 27, 28, 30, 31, 36 BP5.1-7 For-free 21, 30…”