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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-2

Actions and resources 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.

Offizielle European Commission-Quelle öffnen ↗ Teilen

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 E5-2 · 2026-5010-final

Gültig ab

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Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

7LRA preparation fields 7zu prüfende Aussagen 7Nachweisbereiche

Kern der Offenlegung

E5-2 reports key actions and resources related to material resource-use and circular-economy impacts, risks or opportunities under GDR-A.

The disclosure covers actions taken and planned, their timeframes and scope, expected outcomes, policy-objective links, progress and significant resources where applicable.

Energy consumption belongs primarily to E1 and water use to E3. An action is included in E5-2 only where its connection to a material resource-use or circular-economy matter is clear.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Use the full GDR-A scope and include only key actions with a clear connection to material E5 impacts, risks or opportunities. If no key actions are in place or planned, record that fact through the applicable ESRS 2 route; report financial resources only when significant. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Material impacts, risks and opportunities	Identify the material impacts, risks or opportunities addressed by each key action.	Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.	Sustainability reporting
Actions taken and planned	Describe key actions taken in the reporting year and planned for the future, including their timeframes.	Dated source records, governance papers and approval evidence supporting actions taken and planned.	Sustainability reporting / Operations
Action scope	Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.	Dated source records, governance papers and approval evidence supporting action scope.	Sustainability reporting / Operations
Expected outcomes and policy objectives	Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.	Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.	Sustainability reporting
Progress	Describe progress in implementing the action.	Dated source records, governance papers and approval evidence supporting progress.	Sustainability reporting
Significant resources	Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.	Dated source records, governance papers and approval evidence supporting significant resources.	Sustainability reporting / Finance
Resource assumptions and preconditions	Explain significant assumptions or preconditions for the resource information where applicable.	Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.	Sustainability reporting / Finance

＋ Teilelemente von E5-2 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Use the full GDR-A scope and include only key actions with a clear connection to material E5 impacts, risks or opportunities.

Collect and reconcile the records for: Material impacts, risks and opportunities; Actions taken and planned; Action scope; Expected outcomes and policy objectives; Progress; Significant resources; Resource assumptions and preconditions.

If no key actions are in place or planned, record that fact through the applicable ESRS 2 route; report financial resources only when significant.

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 material-IRO mapping, action register, actions taken and planned, timeframes, scope, expected outcomes, policy links, progress and significant resource evidence.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

Bessere Anfrage

Provide the material-IRO mapping, action register, actions taken and planned, timeframes, scope, expected outcomes, policy links, progress and significant resource evidence.

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 key actions from showcase projects and map water, energy and pollution actions to the correct primary topical standard.

Kontexthinweis

GDR-A asks for key actions, not proof of organisation-wide rollout.

Download-Center

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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.
Actions taken and planned is reported accurately and completely.	The response omits, misclassifies or overstates actions taken and planned.	Dated source records, governance papers and approval evidence supporting actions taken and planned.
Action scope is reported accurately and completely.	The response omits, misclassifies or overstates action scope.	Dated source records, governance papers and approval evidence supporting action scope.
Expected outcomes and policy objectives is reported accurately and completely.	The response omits, misclassifies or overstates expected outcomes and policy objectives.	Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.
Progress is reported accurately and completely.	The response omits, misclassifies or overstates progress.	Dated source records, governance papers and approval evidence supporting progress.
Significant resources is reported accurately and completely.	The response omits, misclassifies or overstates significant resources.	Dated source records, governance papers and approval evidence supporting significant resources.
Resource assumptions and preconditions is reported accurately and completely.	The response omits, misclassifies or overstates resource assumptions and preconditions.	Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

Vorzubereitendes Nachweispaket

Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.Dated source records, governance papers and approval evidence supporting actions taken and planned.Dated source records, governance papers and approval evidence supporting action scope.Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.Dated source records, governance papers and approval evidence supporting progress.Dated source records, governance papers and approval evidence supporting significant resources.Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

Häufige Lücken in der Berichterstattung

Using only Actions & Resources as the title.

Omitting material-IRO, planned-action or expected-outcome fields.

Treating every water or energy project as E5-2.

Requiring organisation-wide rollout.

Requiring financial resources unconditionally.

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Ausprobieren Wie bereite ich E5-2 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

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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

E5-2

innerhalb von ESRS E5: Resource Use and Circular Economy

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies → Karte Targets → Karte Resource Inflows → Karte Resource Outflows → Karte Alle Offenlegungen durchsuchen →

Mehr in ESRS E5 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · E5-2

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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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