Zum Kern der Offenlegung springen
RK
Geprüft von
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
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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-1
Policies related to resource use and circular economy
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Veröffentlichter Steckbrief
Zuletzt geprüft am 2026-07-24
Geprüft von
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
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Standard
ESRS E5: Resource Use and Circular Economy
Disclosure Requirement E5-1 · 2026-5010-final
Zuletzt geprüft
2026-07-24
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Für diese Offenlegung
Kern der Offenlegung
E5-1 reports policies adopted to manage material resource-use and circular-economy impacts, risks or opportunities under GDR-P.
The disclosure describes actual policy scope and exclusions. A policy may address only selected aspects of a topic; this is reported accurately rather than judged against an invented whole-business coverage requirement.
Relevant policy content may address product and material design, circular business models, resource inflows, product or service outflows and waste, including circular-economy services where material.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities that each policy addresses. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Policy contents and objectives | Describe the policy's key contents and general objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. | Sustainability reporting |
| Policy scope and exclusions | Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. | Sustainability reporting |
| Accountability | Identify the most senior level in the undertaking accountable for implementation. | Dated source records, governance papers and approval evidence supporting accountability. | Sustainability reporting |
| Third-party commitments | Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation. | Dated source records, governance papers and approval evidence supporting third-party commitments. | Sustainability reporting |
| Stakeholder interests and availability | Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. | Sustainability reporting |
| Policy changes | Describe material policy changes during the reporting period, where applicable. | Dated source records, governance papers and approval evidence supporting policy changes. | Sustainability reporting |
| Resource-use and circular-economy content | Describe the policy content that addresses material resource inflows, circular design, products or services, outflows and waste where relevant. | Dated source records, governance papers and approval evidence supporting resource-use and circular-economy content. | Sustainability reporting |
＋ Teilelemente von E5-1 anzeigen (LRA-Arbeitscheckliste)
Identify the material impacts, risks or opportunities that each policy addresses.
Describe the policy's key contents and general objectives.
Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined.
Identify the most senior level in the undertaking accountable for implementation.
Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation.
Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant.
Describe material policy changes during the reporting period, where applicable.
Describe the policy content that addresses material resource inflows, circular design, products or services, outflows and waste where relevant.
So bereiten Sie es vor
Use the complete GDR-P scope and the actual aspects covered by each policy.
Collect and reconcile the records for: Material impacts, risks and opportunities; Policy contents and objectives; Policy scope and exclusions; Accountability; Third-party commitments; Stakeholder interests and availability; Policy changes; Resource-use and circular-economy content.
Record the absence of policies for material matters through the applicable ESRS 2 route.
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.
Daten anfordern
Request the disclosure evidence
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
Provide the policy inventory, material-IRO mapping, key contents and objectives, scope and exclusions, accountability, commitments, stakeholder considerations, changes and circular-economy topic mapping.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Bessere Anfrage
Provide the policy inventory, material-IRO mapping, key contents and objectives, scope and exclusions, accountability, commitments, stakeholder considerations, changes and circular-economy topic mapping.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
Distinguish policy content required by GDR-P from optional internal coverage figures and design-feature controls.
Kontexthinweis
Do not require a percentage coverage figure; report the actual policy scope and exclusions.
Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für E5-1 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| Material impacts, risks and opportunities is reported accurately and completely. | The response omits, misclassifies or overstates material impacts, risks and opportunities. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. |
| Policy contents and objectives is reported accurately and completely. | The response omits, misclassifies or overstates policy contents and objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. |
| Policy scope and exclusions is reported accurately and completely. | The response omits, misclassifies or overstates policy scope and exclusions. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. |
| Accountability is reported accurately and completely. | The response omits, misclassifies or overstates accountability. | Dated source records, governance papers and approval evidence supporting accountability. |
| Third-party commitments is reported accurately and completely. | The response omits, misclassifies or overstates third-party commitments. | Dated source records, governance papers and approval evidence supporting third-party commitments. |
| Stakeholder interests and availability is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder interests and availability. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. |
| Policy changes is reported accurately and completely. | The response omits, misclassifies or overstates policy changes. | Dated source records, governance papers and approval evidence supporting policy changes. |
| Resource-use and circular-economy content is reported accurately and completely. | The response omits, misclassifies or overstates resource-use and circular-economy content. | Dated source records, governance papers and approval evidence supporting resource-use and circular-economy content. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Using only Policies as the title.
Omitting GDR-P elements.
Requiring whole-business policy coverage.
Treating a coverage percentage as required.
Omitting circular-economy services where material.
Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung
Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.
Ausprobieren
Wie bereite ich E5-1 vor?
Welche Daten muss ich erheben?
Welche Fehler sollte ich vermeiden?
2 kostenlose Antworten
Verweise auf das Rahmenwerk
Einschlägige ESRS-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
ESRS
E5-1
innerhalb von ESRS E5: Resource Use and Circular Economy
Verwandtes & Entdecken
Actions & Resources → KarteTargets → KarteResource Inflows → KarteResource Outflows → Karte
Alle Offenlegungen durchsuchen →
Mehr in ESRS E5 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
Tiefer einsteigen · E5-1
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Wie diese Bibliothek entsteht
312 veröffentlichte Berichte indexiert
63.171 Seiten mit seitengenauen Fundstellen
272 von Praktikern erstellte Disclosure-Karten
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