Disclosure-BibliothekPraxisleitfaden für jede Berichtsoffenlegung

ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-4

Resource inflows

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 E5-4 · 2026-5010-final

Gültig ab

—

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

10LRA preparation fields 10zu prüfende Aussagen 10Nachweisbereiche

Kern der Offenlegung

E5-4 has four topical requirements: identify and concisely describe key materials used, including critical and strategic raw materials contained in them; report total weight of all key materials; provide a weight or percentage breakdown for each key material; and report secondary resources used by weight or as a percentage of total key-material weight.

The topical metrics are accompanied by the methodology and context required by GDR-M. Internal fields for operational use, material type or procurement category may support preparation but are not separate E5-4 requirements.

A secondary resource is a previously used non-virgin material reintroduced into production cycles. Recovered input does not necessarily capture the full definition.

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.

Determine key materials relative to material IROs and use the applicable ESRS reporting boundary. Use an applicable ESRS relief for partial scope; an internal selection of convenient sites or procurement categories is not sufficient. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Key materials	Identify and concisely describe each key material used and the critical or strategic raw materials it contains.	Dated source records, governance papers and approval evidence supporting key materials.	Environment / Sustainability reporting
Total weight of key materials	Report the total weight of all key materials.	Dated source records, governance papers and approval evidence supporting total weight of key materials.	Environment / Sustainability reporting
Breakdown by key material	Report each key material by weight or as a percentage of total key-material weight.	Dated source records, governance papers and approval evidence supporting breakdown by key material.	Environment / Sustainability reporting
Secondary resources	Report secondary resources used by weight or as a percentage of total key-material weight.	Dated source records, governance papers and approval evidence supporting secondary resources.	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

＋ Teilelemente von E5-4 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Determine key materials relative to material IROs and use the applicable ESRS reporting boundary.

Collect and reconcile the records for: Key materials; Total weight of key materials; Breakdown by key material; Secondary resources; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.

Use an applicable ESRS relief for partial scope; an internal selection of convenient sites or procurement categories is not sufficient.

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 key-material inventory, critical and strategic raw-material mapping, total and category weights, secondary-resource classification, boundary reconciliation, methodology, assumptions, validation and comparatives.

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

Bessere Anfrage

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

Reconcile material categories to the total, document units and conversion factors and apply the revised ESRS definition of secondary resource.

Kontexthinweis

Energy carriers used for material purposes may be relevant; energy consumed as energy belongs primarily to E1 and water as a physical resource to E3.

Download-Center

Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für E5-4 — 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.

Kostenlos · Community-Mitglieder

01XLSArbeitsmappe für Vorbereitung & PrüfungDatenpunkte, Risiken, zu prüfende Nachweise, Verantwortliche und Nachweispaket.Kostenlos herunterladen ↧ 02XLSPaket für die DatenanfrageAnfrage-E-Mail, Nachrichtenvorlage, Antwortfelder und Freigabestruktur.Kostenlos herunterladen ↧ 03PDFBibliothekskarteDruckbare einseitige Zusammenfassung dieser Offenlegungskarte.Kostenlos herunterladen ↧

Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Key materials is reported accurately and completely.	The response omits, misclassifies or overstates key materials.	Dated source records, governance papers and approval evidence supporting key materials.
Total weight of key materials is reported accurately and completely.	The response omits, misclassifies or overstates total weight of key materials.	Dated source records, governance papers and approval evidence supporting total weight of key materials.
Breakdown by key material is reported accurately and completely.	The response omits, misclassifies or overstates breakdown by key material.	Dated source records, governance papers and approval evidence supporting breakdown by key material.
Secondary resources is reported accurately and completely.	The response omits, misclassifies or overstates secondary resources.	Dated source records, governance papers and approval evidence supporting secondary resources.
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.

✓ LRA KI-Assistent · Mit menschlicher Kontrolle

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 E5-4 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

E5-4

innerhalb von ESRS E5: Resource Use and Circular Economy

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies → Karte Actions & Resources → Karte Targets → Karte Resource Outflows → Karte Alle Offenlegungen durchsuchen →

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

Tiefer einsteigen · E5-4

Lernen Sie, diese Offenlegung durchgängig zu erstellen

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.

Explore the ESRS / CSRD course →

Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

/de/knowledge-hub/disclosure-cards/esrs-e5-4/

Kostenlos · LRA Community

Holen Sie sich Ihre E5-4-Werkzeuge — kostenlos

Ihre Vorbereitungswerkzeuge sind für Mitglieder der LRA Community und für Studierende kostenlos. Einmal registrieren (kostenlos) und Ihr Download startet sofort — dazu die Disclosure-Bibliothek, Vorlagen und der LRA KI-Assistent.

	Bericht A	Bericht B	Bericht C
Datenpunkt 1	✓ p.213	unklar	✓ p.87
Datenpunkt 2	✓ p.214	—	✓ p.90

Mitglieder sehen die vollständige Abdeckungskarte der Datenpunkte — ✓ mit Seitenangaben — über drei echte Berichte hinweg, in den Worten der Unternehmen selbst.