Green green economy sustainability report

Sustainability Report 2026 and procurement: the value of asset reuse

From ESG reporting to environmental certifications: why second-hand is a key choice in the new sustainability reports

09-02-2026
4 mins to read

2026 marks a key turning point for corporate non-financial reporting.

The sustainability report takes on a central role in the evaluation of corporate performance, becoming an analytical tool increasingly used by investors, financial institutions, and stakeholders. In this context, procurement policies are no longer seen as a marginal operational aspect, but as a strategic component of overall sustainability. The purchase of used goods, in particular, emerges as a practice capable of having a tangible impact on the quality and reliability of ESG data reported in the 2026 sustainability report.

Sustainability reporting: from descriptive document to operational tool

With the evolution of the European regulatory framework, the sustainability report has moved beyond a purely narrative dimension to become a structured document based on measurable indicators and verifiable information. From 2026 onwards, an increasing number of companies are required to provide comparable data on their environmental, social, and governance performance, with growing attention to the impact of activities across the entire value chain.

In this scenario, operational choices directly affect the quality of the sustainability report. It is no longer sufficient to merely declare objectives; companies must demonstrate, with concrete evidence, how these objectives are pursued through coherent processes, investments, and corporate policies.

The impact of procurement choices on the 2026 sustainability report

Procurement policies are now fully included among the elements analyzed in the sustainability report. The purchase of capital goods, machinery, and equipment directly affects some of the main environmental metrics reported, particularly indirect emissions and resource consumption.

In 2026, with the extended application of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), companies are required to describe in detail the environmental impact linked to purchasing decisions. The CSRD introduces a double materiality approach, requiring an assessment of both the company’s impact on the environment and the risks and opportunities that sustainability factors generate for the business. In this context, the purchase of used goods becomes a relevant choice, as it allows companies to reduce environmental impact across the asset life cycle and to provide data consistent with the reporting requirements set out by European standards.

Why purchasing used goods improves ESG indicators

The purchase of used goods allows companies to directly influence several environmental indicators included in the 2026 sustainability report. In particular, it helps to:

reduce CO₂ emissions associated with the production of new goods;
limit the use of virgin raw materials;
extend the life cycle of existing assets;
reduce the volume of industrial waste generated.

These aspects are increasingly required in sustainability reporting, especially to demonstrate the effective integration of circular economy principles into corporate strategies.

Circular economy and the asset market

The secondary market represents one of the pillars of the circular economy applied to the industrial and productive world. The reuse of machinery, equipment, and durable goods makes it possible to enhance the value of existing assets, reducing waste and premature disposal.

In this context, auctions – including online auctions – play a significant role in the efficient reallocation of goods, facilitating the meeting of supply and demand in a transparent and traceable manner. These dynamics are increasingly cited in sustainability reports as concrete examples of responsible resource management.

Green certifications as support for sustainability reporting

Green certifications do not replace the sustainability report, but strengthen its robustness and credibility. Internationally recognized environmental standards, such as environmental management systems and life cycle assessment methodologies, enhance asset reuse choices and acknowledge their contribution to reducing environmental impact.

In 2026, many companies use these certifications as supporting tools for ESG reporting, integrating them into the sustainability report to provide a more comprehensive and verifiable picture of their environmental performance.

Reputational and financial benefits

A sustainability report built on concrete data and coherent operational choices, such as the purchase of used goods, also generates positive effects on reputational and financial levels. Companies that demonstrate a structured approach to sustainability are more attractive to investors, partners, and financial institutions, especially in a context where access to financing is increasingly linked to ESG criteria.

In the 2026 sustainability report, the credibility of information depends on the consistency between declared strategy and actions taken. Integrating the purchase of used goods into procurement policies means concretely improving environmental indicators, strengthening the circular economy approach, and enhancing the role of the secondary market – including auctions – as a tool for responsible resource management. A choice that helps make the sustainability report not only compliant with new regulations, but also more robust, transparent, and oriented toward the long term.

. . .