The finite nature of natural resources and the social and environmental consequences of mining raw materials make uncoupling economic growth from resource consumption and the development of a circular economy key sustainability topics. Against this background, there are extensive opportunities for companies to tap into new business models and markets or to give themselves an edge in the competition for limited resources with changed use concepts. At the same time, new legal requirements need to be met. For example, policymakers at international and national level have made it their aim to regulate markets more aggressively in the future in an effort to speed up the transformation towards resource efficiency and a circular economy. One important driver of the circular economy is the ongoing decarbonization of the Volkswagen Group: The growing use of secondary materials and the establishment of closed material loops is helping to significantly reduce our CO2 emissions.