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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-5

Resource outflows

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 E5-5 · 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

16LRA preparation fields 16zu prüfende Aussagen 16Nachweisbereiche

Kern der Offenlegung

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.

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.

Keep product information and waste from own operations as two distinct blocks and apply the ESRS 1 reporting boundary. Product metrics apply to key products; scope limitations require an applicable ESRS basis and transparent explanation. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
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

＋ Teilelemente von E5-5 anzeigen (LRA-Arbeitscheckliste)

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.

So bereiten Sie es vor

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.

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-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.

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

Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.

Kontexthinweis

Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.

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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

E5-5

innerhalb von ESRS E5: Resource Use and Circular Economy

Offizielle Quelle öffnen →

Verwandtes & Entdecken

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

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

Tiefer einsteigen · E5-5

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