انتقل إلى جوهر الإفصاح
RK
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore the ESRS / CSRD course →
ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-5
Resource outflows
إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
بطاقة النشر
آخر مراجعة في 2026-07-24
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
المعيار
ESRS E5: Resource Use and Circular Economy
Disclosure Requirement E5-5 · 2026-5010-final
آخر مراجعة
2026-07-24
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
لإعداد هذا الإفصاح
جوهر الإفصاح
E5-5 has separate product and waste blocks. For key products, it reports qualitative or quantitative information on expected durability and repairability and the designed recyclability rate of the products and their packaging.
For waste from own operations, it describes waste streams and reports total waste generated, proportions diverted from disposal, directed to disposal and with unknown final destination, plus total radioactive waste generated.
The metrics are accompanied by the methodology, boundary, assumptions, comparatives and context required by GDR-M. Supporting indicators such as recycled content are not automatically core E5-5 requirements.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Expected durability of key products | Report qualitative or quantitative information on expected durability. | Dated source records, governance papers and approval evidence supporting expected durability of key products. | Environment / Sustainability reporting |
| Repairability of key products | Report qualitative or quantitative information on repairability. | Dated source records, governance papers and approval evidence supporting repairability of key products. | Environment / Sustainability reporting |
| Designed recyclability of key products | Report the designed recyclability rate of key products. | Dated source records, governance papers and approval evidence supporting designed recyclability of key products. | Environment / Sustainability reporting |
| Designed recyclability of packaging | Report the designed recyclability rate of packaging for key products. | Dated source records, governance papers and approval evidence supporting designed recyclability of packaging. | Environment / Sustainability reporting |
| Waste streams | Describe waste streams from own operations. | Dated source records, governance papers and approval evidence supporting waste streams. | Environment / Sustainability reporting |
| Total waste generated | Report total weight of waste generated. | Dated source records, governance papers and approval evidence supporting total waste generated. | Environment / Sustainability reporting |
| Waste diverted from disposal | Report the proportion of waste diverted from disposal. | Dated source records, governance papers and approval evidence supporting waste diverted from disposal. | Environment / Sustainability reporting |
| Waste directed to disposal | Report the proportion of waste directed to disposal. | Dated source records, governance papers and approval evidence supporting waste directed to disposal. | Environment / Sustainability reporting |
| Unknown final destination | Report the proportion of waste with unknown final destination. | Dated source records, governance papers and approval evidence supporting unknown final destination. | Environment / Sustainability reporting |
| Radioactive waste | Report the total amount of radioactive waste generated. | Dated source records, governance papers and approval evidence supporting radioactive waste. | Environment / Sustainability reporting |
| Metric and unit | State the metric and unit of measurement. | Dated source records, governance papers and approval evidence supporting metric and unit. | Sustainability reporting |
| Relationship to material matters | Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant. | Dated source records, governance papers and approval evidence supporting relationship to material matters. | Sustainability reporting |
| Methodology and sources | Describe the measurement or calculation methodology, source data and significant assumptions. | Dated source records, governance papers and approval evidence supporting methodology and sources. | Sustainability reporting |
| Scope and boundary | State the reporting boundary, scope limitations and any applicable ESRS 1 relief. | Dated source records, governance papers and approval evidence supporting scope and boundary. | Sustainability reporting |
| Validation | State whether and how the metric was validated by an external body other than the assurance provider. | Dated source records, governance papers and approval evidence supporting validation. | Sustainability reporting |
| Comparatives and changes | Provide required comparative information and explain changes in definitions or methodologies where applicable. | Dated source records, governance papers and approval evidence supporting comparatives and changes. | Sustainability reporting |
＋ إظهار العناصر الفرعية لـ E5-5 (قائمة عمل LRA)
Report qualitative or quantitative information on expected durability.
Report qualitative or quantitative information on repairability.
Report the designed recyclability rate of key products.
Report the designed recyclability rate of packaging for key products.
Describe waste streams from own operations.
Report total weight of waste generated.
Report the proportion of waste diverted from disposal.
Report the proportion of waste directed to disposal.
Report the proportion of waste with unknown final destination.
Report the total amount of radioactive waste generated.
State the metric and unit of measurement.
Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.
Describe the measurement or calculation methodology, source data and significant assumptions.
State the reporting boundary, scope limitations and any applicable ESRS 1 relief.
State whether and how the metric was validated by an external body other than the assurance provider.
Provide required comparative information and explain changes in definitions or methodologies where applicable.
كيفية إعداده
Keep product information and waste from own operations as two distinct blocks and apply the ESRS 1 reporting boundary.
Collect and reconcile the records for: Expected durability of key products; Repairability of key products; Designed recyclability of key products; Designed recyclability of packaging; Waste streams; Total waste generated; Waste diverted from disposal; Waste directed to disposal; Unknown final destination; Radioactive waste; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Product metrics apply to key products; scope limitations require an applicable ESRS basis and transparent explanation.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the key-product assessment, durability and repairability evidence, designed recyclability calculations, packaging data, waste-stream inventory, waste weights and destinations, radioactive waste data, boundary, methodology and comparatives.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
طلب أفضل
Provide the key-product assessment, durability and repairability evidence, designed recyclability calculations, packaging data, waste-stream inventory, waste weights and destinations, radioactive waste data, boundary, methodology and comparatives.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.
ملاحظة سياقية
Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ E5-5 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧
02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧
03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Expected durability of key products is reported accurately and completely. | The response omits, misclassifies or overstates expected durability of key products. | Dated source records, governance papers and approval evidence supporting expected durability of key products. |
| Repairability of key products is reported accurately and completely. | The response omits, misclassifies or overstates repairability of key products. | Dated source records, governance papers and approval evidence supporting repairability of key products. |
| Designed recyclability of key products is reported accurately and completely. | The response omits, misclassifies or overstates designed recyclability of key products. | Dated source records, governance papers and approval evidence supporting designed recyclability of key products. |
| Designed recyclability of packaging is reported accurately and completely. | The response omits, misclassifies or overstates designed recyclability of packaging. | Dated source records, governance papers and approval evidence supporting designed recyclability of packaging. |
| Waste streams is reported accurately and completely. | The response omits, misclassifies or overstates waste streams. | Dated source records, governance papers and approval evidence supporting waste streams. |
| Total waste generated is reported accurately and completely. | The response omits, misclassifies or overstates total waste generated. | Dated source records, governance papers and approval evidence supporting total waste generated. |
| Waste diverted from disposal is reported accurately and completely. | The response omits, misclassifies or overstates waste diverted from disposal. | Dated source records, governance papers and approval evidence supporting waste diverted from disposal. |
| Waste directed to disposal is reported accurately and completely. | The response omits, misclassifies or overstates waste directed to disposal. | Dated source records, governance papers and approval evidence supporting waste directed to disposal. |
| Unknown final destination is reported accurately and completely. | The response omits, misclassifies or overstates unknown final destination. | Dated source records, governance papers and approval evidence supporting unknown final destination. |
| Radioactive waste is reported accurately and completely. | The response omits, misclassifies or overstates radioactive waste. | Dated source records, governance papers and approval evidence supporting radioactive waste. |
| Metric and unit is reported accurately and completely. | The response omits, misclassifies or overstates metric and unit. | Dated source records, governance papers and approval evidence supporting metric and unit. |
| Relationship to material matters is reported accurately and completely. | The response omits, misclassifies or overstates relationship to material matters. | Dated source records, governance papers and approval evidence supporting relationship to material matters. |
| Methodology and sources is reported accurately and completely. | The response omits, misclassifies or overstates methodology and sources. | Dated source records, governance papers and approval evidence supporting methodology and sources. |
| Scope and boundary is reported accurately and completely. | The response omits, misclassifies or overstates scope and boundary. | Dated source records, governance papers and approval evidence supporting scope and boundary. |
| Validation is reported accurately and completely. | The response omits, misclassifies or overstates validation. | Dated source records, governance papers and approval evidence supporting validation. |
| Comparatives and changes is reported accurately and completely. | The response omits, misclassifies or overstates comparatives and changes. | Dated source records, governance papers and approval evidence supporting comparatives and changes. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Starting from thirty-two equal-looking fields.
Mixing products and waste into one structure.
Treating recycled content as a core E5-5 datapoint.
Omitting unknown final destination or radioactive waste.
Using ownership labels instead of the ESRS reporting boundary.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ E5-5؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات ESRS ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
ESRS
E5-5
ضمن ESRS E5: Resource Use and Circular Economy
ذات صلة واستكشاف
Policies → بطاقةActions & Resources → بطاقةTargets → بطاقةResource Inflows → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في ESRS E5 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · E5-5
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-e5-5/
مجانًا · LRA Community
احصل على أدوات E5-5 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←