Disclosure focus
This disclosure asks an organisation to explain the main ways it sends resources out of its business through its own activities and value chain, rather than only describing what it uses internally. In practice, that means identifying the significant outflows linked to products, services, packaging, materials, waste, by-products, or other resource-related outputs that matter for understanding how the business affects resource use and circularity.
The practical focus is on completeness and relevance across the organisation, not just on a few flagship sites or isolated initiatives. Reporters should think about where the material outflows arise, how broadly they are covered across operations, and whether the information reflects the organisation’s significant activities as a whole, including any important differences between sites, business lines, or geographies.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official EFRAG source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show E5-5 sub-elements (LRA working checklist)
State the expected service life in years.
State how many use cycles it is designed for.
State the warranty coverage period.
Give the repairability score.
State the repair turnaround time.
Confirm whether spare parts are available.
Say whether the packaging can be recycled.
State the share of packaging that is recyclable.
List the material groups used.
List the waste categories generated.
Report the total waste in tonnes.
Break waste down into reuse, recycling and recovery.
State the proportion diverted from disposal.
Separate hazardous from non-hazardous waste in the breakdown.
State the proportion sent for disposal.
Separate hazardous from non-hazardous waste in the disposal breakdown.
Identify any incineration route used.
Identify any landfill route used.
Identify any other disposal route used.
State the share with no known destination.
Report radioactive waste in tonnes.
Show the calculated percentage.
State the weight of recyclable material.
State the total product weight.
Describe the material make-up.
List the waste codes used.
Explain the measurement approach.
Provide the underlying weight data.
Confirm whether energy recovery is used.
State the recovery route types.
State the disposal route types.
Give the landfill and incineration details.
How to prepare it
1Set the reporting boundary first. Decide which products, packaging, waste streams and any radioactive waste are in scope, and keep that boundary consistent across all figures and narrative points.
2Define the business rules for each data item before collecting anything. Agree how you will treat product life, warranty period, expected use count, repairability, spare-parts access, repair lead time, recycled content, packaging recyclability, waste categories, material groupings, diversion routes, disposal routes and unknown destination shares.
3Gather source records that support each item. Pull together product specifications, supplier or design files, warranty terms, service records, waste transfer documents, treatment records, weight logs, coding lists, and any calculations used for percentages or breakdowns.
4Build the reported outputs from the source evidence. Prepare the required text fields and numbers for each datapoint, including totals, percentages, splits by treatment route, hazardous and non-hazardous distinctions, and the recyclable-content calculation where relevant.
5Record any exclusions, assumptions or changes in method. If a figure is estimated, incomplete, or based on a revised approach, note what changed, why it changed, and which items are affected so the reader can follow the trail.
6Check the final pack against the source material and the disclosure list. Confirm every required item is covered, the figures reconcile to the underlying records, and the wording stays aligned with the official source before sign-off.
Request the data
Request waste, product and packaging outflow data from Operations
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What do we need from Operations to describe how products, packaging and waste leave the business, and how much is reused, recovered, recycled, disposed of or not traced?
Use your own site, waste and product terms first, then map them to the reporting fields below. If your teams use different labels for scrap, offcuts, returns, packaging, by-products, treatment routes or waste contractors, keep those internal terms in the request and only translate them at the end. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.
Weak request
Please provide the ESRS E5:E5-5 resource outflows data for the period, including all datapoints and evidence expectations.
Why it fails: This uses framework language that many operational teams will not recognise, so the owner may not know which systems, records or categories to pull from. It also does not say whether the request is about products, packaging, waste, treatment routes or source evidence, so the response is likely to be incomplete or hard to trace.
Better request
Please send the site waste, packaging and product-outflow pack for [period] from [site/business unit]. Include your own category names for materials and waste streams, plus the source file, measurement method, assumptions and any gaps. We need the figures for service life, warranty, use count, repair information, recyclable content, packaging recyclability, waste totals, reuse/recycling/recovery, disposal routes, unknown destination and any radioactive waste.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Describe the basis used to define each product attribute, waste stream, and circularity measure, including how the figures were compiled, what period they cover, and any assumptions used to classify materials, packaging, and treatment routes.
Context note
Explain what the figures say about how long the product is expected to last, how easy it is to maintain and repair, how much of it and its packaging can be recycled, and how much waste is created and then kept in use through reuse, recycling, or other recovery.
Fluctuation statement
If any measure changes materially, link the movement to operational or design changes such as different product specifications, altered repair support, shifts in material mix, packaging design updates, or changes in waste handling routes.
Content index entry
E5-5 Resource Outflows — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
A percentage is stated without the underlying counts (numerator and denominator).The denominator — what the figure is a share of — is not explained.Partial scope is reported as if it were complete coverage.One-off activities are counted as if they were ongoing programmes.Boundary or period changes that move the figure are not flagged.Exclusions from the reported scope are not listed or explained.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
Chasing the sustainability team for waste weights or product design details leaves the data with people who do not run the source system or approve the figures.
Framework language first
Asking for items like repairability, diversion or disposal in reporting jargon makes site teams search the wrong records instead of using their own operational labels.
Scope left vague
Collecting figures without fixing which sites, products, waste streams or subsidiaries are in scope leads to totals that mix different parts of the business.
Boundary not agreed
Pulling in contractor, joint-venture or outsourced waste records without a clear inclusion rule creates numbers that do not match the intended reporting perimeter.
Wrong period basis
Using invoice dates, collection dates or shipment dates instead of one agreed cut-off period means the dataset does not line up across sources.
Mixed counting basis
Combining tonnes, unit counts, percentages and scores in one extract without separating them causes later calculations to compare unlike measures.
Source labels stripped out
Copying data into a clean spreadsheet and dropping the original waste codes, material names or method notes makes it impossible to trace each line back to the source.
Populations merged too early
Lumping hazardous and non-hazardous waste, or reuse, recycling and disposal streams, into one bucket hides the splits that need to stay separate.
Evidence trail missing
Saving only the final numbers, with no file version, timestamp, preparer note or reviewer sign-off, leaves no audit trail for how the extract was built.
Where judgement is often needed
Set the reporting perimeter after a buy-in or sale
Explain whether the figures include only the period the asset was under your control, and say how you handled any step-change from acquisitions, disposals or other perimeter shifts.
Choose one rule where local labels differ
If countries or sites use different waste or material labels, map them to one internal classification and disclose the mapping rule so like-for-like totals stay consistent.
Decide how to treat borderline sites and shared operations
State whether small, newly opened, closing, leased or jointly run locations are included, excluded or estimated, and give the rule used for those edge cases.
Fix the cut-off date and counting basis
Disclose whether you used year-end, average-period or transaction-date data, and keep the timing basis the same across all outflow measures unless you explain a change.
Separate measured data from estimates
Say which amounts came from direct records and which were modelled or extrapolated, and describe the method used where actual weights or destinations were not available.
Round consistently and show the effect on totals
Use one rounding approach across the table, and if rounding changes the sum of parts versus the headline figure, explain the convention you applied.
Aggregate sensitive detail before sharing
Where site-level or supplier-level detail could expose personal or commercially sensitive information, combine the data to a higher level and note the aggregation rule used.
Handle mixed waste streams with a clear split rule
If one stream contains both recoverable and disposal elements, disclose the basis for splitting it and avoid double counting across reuse, recycling, recovery and disposal lines.
Explain how you treated unknown destinations
State the rule used when the final treatment route was not known at the reporting date, including whether those tonnes sit in a separate bucket until the destination is confirmed.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Consumer electronics
: we describe how our products are built for longer use, easier servicing and better end-of-life handling. The figures below show one internally consistent way to present product durability, repair support, recycled input and waste outcomes for the reporting period.
Illustrative only. This example shows how a company could summarise product design features and waste flows in a compact quantitative format, while keeping the figures internally consistent.
Illustrative (synthetic) example — Household appliances
: we present a second, different reporting pattern for a separate business line. The numbers below show a consistent split across product durability, repair support, recycled content, packaging and waste treatment.
Illustrative only. This example uses a different sector and a different mix of figures, while still covering the same disclosure points in a compact stacked table.
How companies report E5-5 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Poste Italiane S.p.A.
Banks / Diverse Financials / Insurance · Italy · 2024
Poste Italiane S.p.A.'s 2024 Annual Report provides a numeric value on waste management, reporting a total hazardous waste recovered of 207.29 and a total weight of non-hazardous waste on page 311. There is partial supporting context related to consumer and end-user impacts on page 357, but no headline value is given. Other narrative disclosures relevant to the topic are either unclear or not found, with no clear quotable evidence on key sustainability metrics or methodologies elsewhere in the report.
Aena S.M.E., S.A.
Air Transportation — Airport Services · Spain · 2025
Aena S.M.E., S.A.'s 2025 sustainability report includes a mention of a Zero Waste project by BOAB aiming to reduce waste by 50% by 2030 and achieve zero landfill, as noted on page 175. There is some related context on waste management practices such as prevention, recycling, and reuse on page 309, but this is not a clear or detailed disclosure. Overall, the report lacks comprehensive or explicit data and narrative on resource use and circular economy policies, with many expected datapoints not found or unclear.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
Indra Sistemas, S.A.'s Sustainability Report 2025 provides only unclear evidence related to waste management and circular economy aspects, with a mention of hazardous and non-hazardous resource outflows on page 214 but without a clear disclosure of specific data. The report references actions related to waste management and resource inflow and outflow on pages 201, 202, 77, 83, and 85, indicating some consideration of these topics, but no concrete quantitative or narrative details are clearly presented. Overall, there is a notable absence of explicit, quotable information or clear methodology regarding the disclosure in this report.
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Scenarios to work through
A product team has launched a new appliance line, but the draft report only says the units are 'durable' and 'easy to fix'. The file also contains a supplier note on expected service life, a separate warranty summary, and an internal estimate of how many use cycles the product should withstand.
QWhich product-life details should you pull together so the report gives a clear picture of how long the item should last and how it can be maintained?
Reveal model answer →Hide answer ↑Bring together the expected service life, the warranty period, and the estimated number of use cycles from the supporting records, then present them in a way that is consistent across the report. If any of those points are missing or based on different assumptions, resolve that before sign-off so the reader is not left with a partial picture.
Why this matters · For product outflows, the report should combine the main durability and repair-related facts that help a reader judge how long goods are intended to remain in use.
A repairable electronics range is being described in the draft as 'highly repairable', but the underlying evidence is mixed: one document gives a repair score, another lists spare-part lead times, and a third gives average turnaround for repairs. The team is unsure whether the narrative alone is enough.
QHow should you handle the repairability information so the disclosure is supported by the underlying operational details?
Reveal model answer →Hide answer ↑Use the repair score together with the spare-parts availability information and the typical repair turnaround time, rather than relying on a general claim. The point is to show the practical conditions that affect whether products can be fixed and returned to use, so the wording should match the evidence and not overstate the position.
Why this matters · A repairability statement is stronger when it is backed by the score and the service conditions that affect actual repair outcomes.
A packaging redesign has reduced plastic use, and the sustainability team wants to say the pack is 'mostly recyclable'. The technical file, however, separates the recycled content in the product from the recyclability of the packaging materials, and the figures are not the same.
QWhat distinction do you need to keep clear before you finalise the packaging and material-outflow section?
Reveal model answer →Hide answer ↑Keep the recycled-content figure separate from the packaging recyclability assessment. If the pack contains some recycled material, that does not by itself show that the whole package can be recycled in practice, so both points should be stated distinctly and only on the basis of the supporting technical evidence.
Why this matters · Do not merge recycled content with recyclability; they answer different questions and need separate support.
The waste register shows 1,200 tonnes of waste for the year. Of that, 720 tonnes went to reuse, recycling or another recovery route, 360 tonnes went to disposal, and 120 tonnes had no confirmed destination yet; the register also splits the total into hazardous and non-hazardous streams.
QHow should you present the waste-outflow data so the totals, treatment routes, and unknowns all line up?
Reveal model answer →Hide answer ↑Report the total waste first, then show how much was diverted to reuse, recycling or recovery, how much went to disposal, and how much still has an unknown destination. Keep the hazardous and non-hazardous split visible as a separate breakdown, and check that the parts add up to the total so the reader can follow the flow without ambiguity.
Why this matters · Waste reporting should reconcile the total with the treatment split, while keeping hazardous status and any unknown destination clearly separated.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
What should I use the E5-5 page for when I’m preparing a sustainability disclosure on product life span, repairability and waste data?+−
Use it as a practical prep page: it explains the disclosure in plain language, lists the datapoints to gather, and gives a step-by-step way to get from source data to a draft. It is designed to help you organise ownership, evidence and assurance readiness rather than act as an official standard.
Which datapoints do I need to collect for E5-5 before I can draft the disclosure?+−
The page gives a detailed datapoint list covering product durability and repair, recycled content and recyclability, and waste and disposal information. Use that list to check what you already have, what needs to be requested from data owners, and where gaps may remain.
How do I scope the E5-5 data so I do not mix product, packaging and waste information incorrectly?+−
The page’s datapoint list separates product-related items, packaging/recyclability items, and waste-stream items, which helps you keep the scope clear. Use the step-by-step preparation section and the measurement approach fields to define what is in scope before you start drafting.
Who should own the different E5-5 datapoints in practice, such as repair data, recycled content and waste tonnage?+−
The page is set up for practitioner use, so it is meant to help you assign ownership across ESG, HR or other data owners and then collect the right evidence from each source. Use the workbook and evidence-pack structure to track who provides each datapoint and what proof supports it.
What evidence should I keep ready for assurance on E5-5?+−
The page includes an evidence pack with five items and six assurance claims to verify, so you can build a file that supports the numbers and the methodology. Use those sections to make sure each key claim has a clear risk point and a matching evidence trail.
What are the common mistakes people make when reporting E5-5?+−
The page includes a section on common reporting gaps and mistakes, which is there to help you spot missing data, weak methodology and inconsistent reporting before submission. It is useful as a final check against the datapoint list and the assurance claims.
How do I use the E5-5 Prep & Assurance workbook to turn source data into a draft disclosure?+−
The workbook is intended to help you organise the datapoints, preparation steps and assurance checks in one place. Use it alongside the page’s draft-output section to move from raw data to a structured draft narrative and supporting table.
What can I take from the synthetic illustrative example disclosures on E5-5 without copying them?+−
The examples are synthetic and are there to show how the disclosure can be presented, including a quantitative table where relevant. You can use them as a formatting and completeness check, but you should replace every figure and statement with your own internally consistent data.
How do I write the narrative for E5-5 once I have the numbers?+−
The page includes narrative starters and a content-index line to help you shape the final write-up. Use those prompts to turn the datapoints into a concise explanation of scope, method and results, while keeping the wording grounded in your own evidence.
Where can I find real company report examples for E5-5 topics like repairability, recycled content or waste diversion?+−
The page has a 'From company reports' table that links to real published reports where the topic is disclosed. Use it as a reference point for how others present similar information, not as a template for your own requirements.
More questions this page can help with
E5-5 disclosure checklist for product life span, warranty period, expected use cycles and repair scoreHow to collect spare parts access and repair turnaround data for E5-5E5-5 recycled content share and pack recyclability: what data do I need?How to calculate waste tonnage total, diverted share and disposal split for E5-5What evidence pack items support assurance for E5-5?E5-5 common reporting gaps and mistakes to avoidHow to use the E5-5 workbook and printable library cardE5-5 draft disclosure example narrative and content index lineHow to handle unknown waste destination in E5-5 reportingWhat is the E5-5 measurement approach and source weight data used for?How to report recyclable material weight, product total weight and recyclable share in E5-5Where to find company report examples for E5-5 waste and circular economy disclosures
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