2.4 Resource use and circular economy

Responsible resource use is essential to reducing our environmental footprint and supporting our transition towards a more circular logistics chain. By 2040, we aim to achieve net-zero waste, working towards a fully circular approach to material use. We focus on using materials efficiently, minimising waste and extending the lifespan of assets across our operations. By redesigning processes, increasing reuse and recycling, and selecting more sustainable materials, we contribute to a circular economy. These efforts help lower emissions, reduce dependency on raw materials and strengthen long-term environmental resilience.

2.4.1 Our actions

2.4.1.1 Resource inflows, including resource use

Sustainable procurement

PostNL applies circular principles to procurement across the upstream value chain. Although PostNL does not produce goods, we aim to source products that are as sustainable as possible, from logistics consumables to packaging and operational equipment. Our long-term objective is to achieve net-zero waste by 2040, with medium-term milestones that enhance transparency, increase the use of recycled and renewable materials, and reduce reliance on virgin resources.

In 2025, waste management practices improved through enhanced waste separation and reusable packaging initiatives, while downstream, our re-commerce and e-waste collection services further supported circular business models. We strengthened supplier engagement on circularity and scope 3 emissions. We gained more detailed insights into CO₂ emissions per supplier and began collecting actual emissions data to support our reduction targets. Updated supplier guidelines introduced stricter requirements, including:

• Mandatory environmental certification (e.g. EcoVadis, CSR Register)
• The right to conduct on-site inspections, including unannounced audits
• Extended criteria on CO₂ reduction, waste, water, and compliance with the EU Anti-Deforestation Regulation
• Clear expectations on human rights and environmental responsibility.

These measures primarily have a medium-term time horizon, focused on building the data foundation and supplier collaboration needed to scale circular sourcing. We advanced towards our goal of reporting on 90% of resource inflows from key suppliers, related to logistics materials and short-lifecycle items. We continued to track the share of contracted suppliers assessed on sustainability. Currently, 21% of our suppliers hold a recognised sustainability certification, representing 85% of our total spend. We intend to refine our approach to focus on material spend rather than the full supplier base, as smaller suppliers typically have more limited sustainability capabilities. In the coming year, we will assess whether to set a more targeted ambition. Through these actions, we are reducing material dependency, lowering scope 3 CO₂ emissions, and supporting the transition to a more circular and transparent supply chain.

2.4.1.2 Resource outflows

Enabling circular business models

This action focuses on the downstream value chain, where PostNL supports customers and partners in extending product lifecycles and keeping materials in use for longer. By enabling re-commerce, repair, reuse, and recycling, we contribute to the transition towards a circular economy.

While the overarching action plan is still being developed, we have already taken important steps to operationalise circularity within our network. Key initiatives in 2025 included:

• Introducing re-commerce solutions for e-waste and textiles, enabling the reuse and recycling of valuable materials
• Combining our leadership role in the Circular Shopping 2030 programme, initiated by Thuiswinkel.org, with continued participation in the Circular Shopping Tomorrow initiative. Together with more than 20 e-commerce partners, we collaborated on themes such as design for circularity, consumer communication, and sustainable packaging innovation
• Partnering with Dobbi, a Dutch start-up specialising in electronics reuse and recycling, to make it easier for consumers to return small electronic devices (such as smartphones, tablets, and laptops) through the PostNL network. This collaboration helps keep valuable materials in circulation and reduces electronic waste.

These initiatives are part of a medium- to long-term strategy aimed at enabling scalable circular business models across the value chain. They are expected to expand the reuse and recycling capacity in our network, increase the volume of collected materials, and enhance cooperation with retailers and technology partners to achieve broader sector-wide impact.

Reducing residual waste

Reducing residual waste remains central to our ambition of achieving no more than 10% residual waste by 2040. This focus covers PostNL’s own operations and includes all depots, sorting centres, and offices.

In collaboration with waste management partners, we carried out waste scans at key sites to identify hotspots and improvement opportunities. Based on the results, we developed a multi-year roadmap for waste reduction and resource optimisation. Key actions included:

• Installing clearly labelled waste collection points with simple sorting guidance across all locations
• Launching an internal awareness campaign during the Dutch government’s Week of the Circular Economy, featuring guest presentations, employee idea sessions, and practical tips
• Using our waste management dashboard to monitor progress, with performance discussed in team meetings and quarterly reviews.

In 2024, our residual waste averaged 27%. By the end of 2025, this had decreased to 24%, driven by improved waste separation and increased employee engagement. In 2026, we will continue to target further optimisation at site level, with incremental reductions expected in the years ahead.

In 2025, PostNL strengthened its circular approach across procurement, supplier collaboration, and waste reduction, laying a solid foundation for further integration of circular principles throughout the value chain. Looking ahead, our focus will shift from developing and piloting initiatives to scaling proven approaches and improving transparency on material flows and waste performance.

In 2026, we will continue to expand collaboration with circular partners and industry programmes, further embedding circularity into procurement and operations. By reducing material dependency and waste generation, our circularity initiatives directly support PostNL’s broader decarbonisation and climate goals, helping to lower emissions and build a more resource-efficient logistics network.

Destruction of returned or refused goods from international customers

As identified in the DMA, a potential risk was recognised in relation to the destruction of returned or refused goods from international customers, offered as a service by CBS. At the time of the DMA, this practice was still in place. Since then, the approach has been adjusted so that, where possible, responsibility for handling returned or refused goods rests with the sender. PostNL now returns undeliverable items that have not been customs cleared to their country of origin. This change has reduced the number of goods destroyed at the sender’s request. Together, these measures mitigate the identified risk and reduce the volume of goods disposed of through this service. In addition, based on a legal assessment, PostNL is not in breach of the Ecodesign Regulation (ESPR) on the destruction of unsold goods, as the goods concerned had already been financially compensated.

2.4.2 Our performance

Our primary target is to achieve a 90% reduction in residual waste by 2040, compared with 2022. This means that no more than 10% of our waste will be unsuitable for reuse, repair, refurbishment, re-manufacturing, repurposing, or recycling. Achieving this target requires sustainable procurement choices and a reduction in the use of materials that cannot be reused, repaired or recycled, thereby supporting higher circular material use rates. The target underpins our policy objectives and reflects our contribution to the circular economy.

Each year, we set a new interim target and will continue to do so until 2040. As PostNL is not a production company, most of our waste arises from operational material use, including packaging, logistics materials, and office locations. The target therefore covers the use phase of the product life cycle and applies to all PostNL entities. Annual reduction percentages currently relate to operations in the Netherlands and Belgium, with data for other regions to follow.

Although voluntary, the target anticipates stricter EU regulation on circularity. It is measured relative to the 2022 base year and excludes greenhouse gas (GHG) removals, carbon credits, or avoided emissions. The target focuses on improving waste management and advancing sustainable procurement. Stakeholder consultations with customers, trade organisations, and shareholders shaped the design, ensuring alignment with market and regulatory expectations. The target is formally approved by the Director of Procurement & Services.

We align our waste reduction strategies with the EU Circular Economy Action Plan, which helps guide our efforts to minimise residual waste, increase recycling rates, and transition to a more circular economy. Our targets are based on internal data from waste audits and operational processes, allowing us to track the effectiveness of our waste reduction measures throughout our supply chain. We anticipate continued regulatory and technological developments that are expected to support improvements in recycling infrastructure and material recovery systems over time, enabling us to meet our long‑term target. We also consider local waste management capabilities and infrastructure in the regions we operate by working together with our waste management partner.

Each quarter, we assess performance and determine whether adjustments are required to enhance processes or employee behaviours. Using dashboards provided by our waste management partners, we monitor results closely. These insights also support tracking progress against our GHG emission reduction targets within the waste category. Based on progress achieved and the current phase of implementation, PostNL considers its circularity targets to be on track, recognising that further scaling and data refinement are required in the coming years.

2.4.2.1 Resource inflows, including resource use

To determine the scope of materials, we focused mainly on their environmental impact, whilst also including their weight, relevance to our operations, lifecycle, and potential risks. The selected materials are derived from our upstream value chain and in use in our own operations.

In line with our approach to gradually expand the reporting scope on this relatively new metric, we further developed our methodology this year. In 2025, we concentrated on short-cycle materials with a frequent turnover in our daily operational processes and a relatively higher environmental impact. We extended the scope by adding several materials that are widely used in our operations but can also be considered long-cycle. This includes metal (e.g. roll containers and purchased bicycles), cotton (staff clothing), and electronics (hand scanners and e-bikes).

For the selection of materials, we apply a set of criteria: relevance to our core activities, cost, environmental impact, and visibility to external stakeholders. We will regularly reassess these criteria, allowing new insights to guide adjustments to the scope in future years. Our aim is to build an increasingly detailed understanding of our key material flows, thereby providing a solid basis for more sustainable choices.

Scope of materials

PostNL’s key resource inflows in scope include:

• Packaging materials – cardboard and plastic for secure transport in primary and internal logistics as well as commercial packaging intended for resale to customers
• Elastic bands, straps, and label tags – regularly replenished for bundling mail and securing containers
• Plastic wrap – essential for securing parcels in roll containers during transport
• Inner and airmail bags – used for bike deliveries and international shipments, these require frequent replacement
• Stamps – essential to postal services, with continuous usage
• PU gloves and pallets – gloves protect staff, while pallets support storage and transport
• Metal – long-cycle materials such as roll containers and purchased bicycles
• Cotton – company clothing used across operations
• Electronics – hand scanners and e-bikes that support delivery and logistics operations.

Items with very long lifecycles or low replacement rates, such as leased bicycles, remain out of scope from the current reporting. Purchased bicycles, however, are included in scope as part of our operational material flows. As in previous years, PostNL does not rely on critical raw materials, rare earth elements, or significant water consumption, but we continue to monitor these for future reporting. In line with EU regulations, including the Single-Use Plastics and Packaging Waste Directives, we remain committed to enhancing resource traceability, reducing virgin material use, and adopting circular practices through more sustainable sourcing.

Environmental impact of materials

The materials used in PostNL’s operations, paper/cardboard, plastic, rubber, wood, metal, cotton, and electronics have notable environmental impacts:

• Paper/cardboard – high water and energy use; recycling limited by fibre degradation; unsustainable sourcing may contribute to deforestation (source: FSC and Environmental Paper Network)
• Plastic – fossil fuel-based with high GHG emissions; low recyclability, especially for flexible plastics (source: European Environment Agency)
• Rubber and wood – used in gloves, pallets, and other operational items; their impacts vary depending on sourcing and treatment methods
• Metal – used in long-cycle materials such as roll containers and bicycles; production of metals is highly energy- and carbon-intensive, but durability and recyclability reduce relative environmental impacts over the lifecycle
• Cotton – applied in company clothing; production requires high water and pesticide use, with related environmental and social impacts. Certified sourcing (e.g. organic or Fair Wear) can mitigate these effects
• Electronics – used in hand scanners and e-bikes; production involves mining and processing of rare materials, with high energy use and limited recyclability. Reuse and refurbishment programmes can reduce their impact.

Data collection

In 2025, PostNL further built on the data collection process initiated in 2024. A 100% response rate was achieved from selected suppliers (2024: 81%) for the selected materials, over the period July 2024 until June 2025, reflecting improved supplier engagement. Materials are classified as biological (e.g. cardboard, cotton) or technical (e.g. plastic, metal, electronics), with weight data collected for both new and recycled inputs.

Compared to 2024, the reporting scope was expanded by including additional material categories and Belgium suppliers contracted by PostNL Netherlands, resulting in more complete coverage of our operational footprint. At the same time, we have further refined our reporting interpretations. Reusable pallet boxes were excluded from scope, while repair wood related to pallet maintenance was included, improving data quality and transparency on reported resource inflows.

PostNL Resource inflows as indicated

Changes in scope and methodology explain several differences compared to 2024. The increase in technical materials is mainly driven by the inclusion of roll containers, parcel lockers and postboxes. Biological materials increased primarily due to a higher volume of cardboard packaging orders (approximately 30%). Wooden pallets received from customers were excluded, as these are returned and do not constitute PostNL’s own material use; only pallets for internal use and related repair wood remain included. The share of recycled components decreased compared to 2024. In 2024, pallets and commercial packaging represented a relatively large share of recycled inputs, while the expanded scope in 2025 mainly covers technical materials that are not recycled.

PostNL continues to improve data quality by further aligning procurement systems with sustainability reporting and refining supplier data collection processes. As reporting on resource inflows under ESRS E5 is a relatively new topic, challenges may remain in achieving full comparability over time as scope, methodologies and data availability continue to evolve. Transparency on these limitations is therefore an integral part of our reporting approach.

2.4.2.2 Resource outflows

PostNL acknowledges that, as a logistics provider rather than a production company, the metrics under resource outflows are not material to our operations. Specifically, we do not report on 'production and materials' metrics, as these are designed for manufacturing processes that are not applicable to PostNL’s business model.

The waste generated by PostNL is composed of hazardous and non-hazardous waste, and in line with the key waste streams relevant to the logistics sector, mainly operational waste and packaging waste. A portion of waste arises from shipments that cannot be delivered, for example due to damage occurring during transit between sender and recipient. Hazardous waste includes batteries (lithium and lead-acid), used oils, fire extinguishers, toners and small hazardous waste (klein gevaarlijk afval, KGA). Non-hazardous waste includes operational waste (e.g. wood, scrap metal, organic waste (fermentation in pallet boxes or pallets), film (plastic)), e-waste (e.g. obsolete electronic devices such as monitors and white goods), packaging waste (e.g. cardboard, PMD (plastic, metal, drink cartons), and other recyclable packaging materials), and general office waste (e.g. paper, confidential document boxes, and other consumables).

Hazardous waste streams generated as part of our operations are safely handled and processed by certified partners to ensure compliance with environmental regulations. PostNL does not generate radioactive waste as defined under Article 3(7) of Council Directive 2011/70/Euratom. The classification of recovery and disposal operations excludes biomass recovery from recycling and categorises it under ‘other recovery operations’. We report on approximately 96% of waste in our operations.

We have partnered with waste management companies in the Netherlands and Belgium, who provide data on waste streams, from sorting centres to final delivery. The waste data disclosed is primarily sourced from our waste management partner in the Netherlands. In 2025, we added waste data for Belgium. For areas not covered, the waste data is scaled proportionally to provide a comprehensive view across all operations.

PostNL Recycled waste as indicated

In 2025, 76% of PostNL’s total waste was recycled, compared to 73% in 2024. The overall amount of reported waste increased, mainly because non-hazardous cardboard waste has now been included in scope for the first time. Despite this increase, the CO₂ impact of our waste decreased due to improved separation and higher recycling rates, in line with circular principles.

PostNL Waste per recovery operation and treatment type in tonnes

In 2025, both hazardous and non-hazardous waste increased, with hazardous waste representing only a limited proportion of the total amount of waste generated. The hazardous waste increase was partly attributable to higher volumes of intercepted chemical waste within our Health & Secure business unit and to the installation of a new packaging machine at our fulfilment centre, enabling shipping labels to be printed directly onto the packaging. All hazardous waste is managed in compliance with applicable regulations. Across our operations, we continue to optimise waste processes, raise employee awareness, and implement practical solutions such as better recycling infrastructure at sorting centres.