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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-3

Targets 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.

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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 E5-3 · 2026-5010-final

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Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

9LRA preparation fields 9zu prüfende Aussagen 9Nachweisbereiche

Kern der Offenlegung

E5-3 reports measurable, time-bound and outcome-oriented qualitative or quantitative targets related to material resource-use and circular-economy impacts, risks or opportunities under GDR-T.

Targets remain linked to policy objectives and actions and state their value or qualitative level, scope, period, methodology and progress. Limited product, site or geography scope is reported as the actual target scope rather than treated as automatically deficient.

Circular input share may be relevant to a particular target but is not a universal E5-3 field. Baselines and milestones are reported only where defined or set.

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 complete GDR-T scope and link each target to specific material E5 impacts, risks or opportunities. If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2. 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 to which each target relates.	Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.	Sustainability reporting
Relationship to policies and actions	Describe the target's relationship to policy objectives and actions.	Dated source records, governance papers and approval evidence supporting relationship to policies and actions.	Sustainability reporting
Target value or level	State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement.	Dated source records, governance papers and approval evidence supporting target value or level.	Sustainability reporting
Target scope	Describe scope across own operations, upstream and downstream value chain and geographical boundaries.	Dated source records, governance papers and approval evidence supporting target scope.	Sustainability reporting
Target period and milestones	State the target period and any milestones or interim targets that have been set.	Dated source records, governance papers and approval evidence supporting target period and milestones.	Sustainability reporting
Baseline	If the undertaking defined a baseline, state its value or level and base year.	Dated source records, governance papers and approval evidence supporting baseline.	Sustainability reporting
Methodologies and assumptions	Describe methodologies and significant assumptions used to define the target.	Dated source records, governance papers and approval evidence supporting methodologies and assumptions.	Sustainability reporting
Stakeholder involvement	Describe how stakeholders were involved in setting the target where applicable.	Dated source records, governance papers and approval evidence supporting stakeholder involvement.	Sustainability reporting
Performance and revisions	Report performance against the target and explain revisions to targets, methodologies or assumptions.	Dated source records, governance papers and approval evidence supporting performance and revisions.	Sustainability reporting

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So bereiten Sie es vor

Use the complete GDR-T scope and link each target to specific material E5 impacts, risks or opportunities.

Collect and reconcile the records for: Material impacts, risks and opportunities; Relationship to policies and actions; Target value or level; Target scope; Target period and milestones; Baseline; Methodologies and assumptions; Stakeholder involvement; Performance and revisions.

If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2.

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 target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodologies, assumptions, stakeholder involvement and progress.

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

Bessere Anfrage

Provide the target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodologies, assumptions, stakeholder involvement and progress.

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

Treat circular-input share as one possible target measure and preserve qualitative as well as quantitative target forms.

Kontexthinweis

Report the actual product, site, value-chain or geographical scope without applying an invented full-business requirement.

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Werkzeuge & Formulare zur Vorbereitung

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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.
Relationship to policies and actions is reported accurately and completely.	The response omits, misclassifies or overstates relationship to policies and actions.	Dated source records, governance papers and approval evidence supporting relationship to policies and actions.
Target value or level is reported accurately and completely.	The response omits, misclassifies or overstates target value or level.	Dated source records, governance papers and approval evidence supporting target value or level.
Target scope is reported accurately and completely.	The response omits, misclassifies or overstates target scope.	Dated source records, governance papers and approval evidence supporting target scope.
Target period and milestones is reported accurately and completely.	The response omits, misclassifies or overstates target period and milestones.	Dated source records, governance papers and approval evidence supporting target period and milestones.
Baseline is reported accurately and completely.	The response omits, misclassifies or overstates baseline.	Dated source records, governance papers and approval evidence supporting baseline.
Methodologies and assumptions is reported accurately and completely.	The response omits, misclassifies or overstates methodologies and assumptions.	Dated source records, governance papers and approval evidence supporting methodologies and assumptions.
Stakeholder involvement is reported accurately and completely.	The response omits, misclassifies or overstates stakeholder involvement.	Dated source records, governance papers and approval evidence supporting stakeholder involvement.
Performance and revisions is reported accurately and completely.	The response omits, misclassifies or overstates performance and revisions.	Dated source records, governance papers and approval evidence supporting performance and revisions.

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 relationship to policies and actions.Dated source records, governance papers and approval evidence supporting target value or level.Dated source records, governance papers and approval evidence supporting target scope.Dated source records, governance papers and approval evidence supporting target period and milestones.Dated source records, governance papers and approval evidence supporting baseline.Dated source records, governance papers and approval evidence supporting methodologies and assumptions.Dated source records, governance papers and approval evidence supporting stakeholder involvement.Dated source records, governance papers and approval evidence supporting performance and revisions.

Häufige Lücken in der Berichterstattung

Using only Targets as the title.

Presenting five fields as the full checklist.

Omitting material-IRO and policy/action links.

Treating circular input share as universal.

Treating limited scope as automatically non-compliant.

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Ausprobieren Wie bereite ich E5-3 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

E5-3

innerhalb von ESRS E5: Resource Use and Circular Economy

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies → Karte Actions & Resources → 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 · E5-3

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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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