Iain Gulland: Waste not want not is more than just a figure of speech

These targets sit alongside an existing aim to recycle 70 per cent of all our waste by 2025. So, "waste" and "resource" are two words we're all going to hear a lot more of in the coming years as Scottish industry works together to meet those ambitious targets.

The issue of waste is complex. In 2008, some 20 million tonnes of waste was generated in Scotland, more than 80 per cent produced by our commercial, industrial and construction sectors.

When the Scottish Government set recycling targets, therefore, it laid down the gauntlet to our business community in particular. This is the first time that specifically business waste has been included as part of a national target.

What does a 70 per cent reduction in waste mean? And how do we measure it? Carbon emissions are the key to climate change and that is why this is a carbon-based target and not a weight-based target. A weight-based target would prioritise heavy materials regardless of their impact on reducing carbon emissions; a carbon-based target means materials will be prioritised in terms of their "climate impact". It's an intelligent approach to the problem.

The aim of the Scottish Government will be to understand the carbon associated with all types of waste in Scotland. It is imperative that we understand the impact of waste streams in Scotland - there are gaps in data that still need to be filled. The Climate Change Act has given ministers "enabling powers" that will require companies to provide the data needed to enable the authorities to measure our business waste.

The Scottish Government is developing a "carbon displacement metric" to help guide progress towards the new targets. Zero Waste Scotland, the agency tasked with facilitating delivery of the targets, will work with businesses and councils to target the right materials for recycling, and how best to collect waste.

Businesses may see the provision of data on waste as another time-consuming process. But waste shouldn't be viewed as a problem: it has an intrinsic value that could, in many instances, replace the need for costly new resources. A fundamental shift in the way we use raw materials and manage resources throughout the economy is required. We must have the data to manage our progress.

A key part of this new attitude is ensuring every business understands the value of waste. Every last ounce of value must be recovered from a waste stream before it is disposed of, either to landfill or to some form of energy recovery.

The first step is to improve the quantity and quality of materials that can be recycled in the first place.This means more businesses recycling, and recycling more. It also means recycling more intelligently. We need to keep valuable resources flowing through the Scottish economy rather than having to use virgin materials.

For too long waste has been managed according to where it came from. This is not an efficient strategy for a nation trying to meet such ambitious targets. What matters most is not where waste has been generated from, but instead how we manage it as a resource. A greater emphasis should be placed on minimising resource use throughout the economy and putting appropriate infrastructure in place to effectively treat and process similar "waste streams".

This provides a real opportunity for the public and private sectors to work together to create facilities fit to manage all waste, domestic and commercial, in a holistic way. Planning systems should assess the infrastructure needs for all waste streams. We need more choice in resource and waste management services and business owners need to see the financial benefits of improving their environmental impact.

Scotland is already making progress with waste. Whether its business community can recognise that waste is a resource, which has a value, will for a large part determine whether we succeed in meeting our own targets.

• Iain Gulland is director of Zero Waste Scotland.