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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-1
Policies related to resource use and circular economy
Practical guidance for preparing this disclosure. Use this card to identify the information to prepare, verify claims and organise supporting evidence. For exact requirements, always refer to the official European Commission source.
Published passport
Last reviewed 2026-07-24
Reviewed by
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 educational guidance · Not issued or endorsed by European Commission
Standard
ESRS E5: Resource Use and Circular Economy
Disclosure Requirement E5-1 · 2026-5010-final
Last reviewed
2026-07-24
LRA educational guidance · Not issued or endorsed by European Commission
To prepare this disclosure
Disclosure focus
E5-1 reports policies adopted to manage material resource-use and circular-economy impacts, risks or opportunities under GDR-P.
The disclosure describes actual policy scope and exclusions. A policy may address only selected aspects of a topic; this is reported accurately rather than judged against an invented whole-business coverage requirement.
Relevant policy content may address product and material design, circular business models, resource inflows, product or service outflows and waste, including circular-economy services where material.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities that each policy addresses. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Policy contents and objectives | Describe the policy's key contents and general objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. | Sustainability reporting |
| Policy scope and exclusions | Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. | Sustainability reporting |
| Accountability | Identify the most senior level in the undertaking accountable for implementation. | Dated source records, governance papers and approval evidence supporting accountability. | Sustainability reporting |
| Third-party commitments | Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation. | Dated source records, governance papers and approval evidence supporting third-party commitments. | Sustainability reporting |
| Stakeholder interests and availability | Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. | Sustainability reporting |
| Policy changes | Describe material policy changes during the reporting period, where applicable. | Dated source records, governance papers and approval evidence supporting policy changes. | Sustainability reporting |
| Resource-use and circular-economy content | Describe the policy content that addresses material resource inflows, circular design, products or services, outflows and waste where relevant. | Dated source records, governance papers and approval evidence supporting resource-use and circular-economy content. | Sustainability reporting |
＋ Show E5-1 sub-elements (LRA working checklist)
Identify the material impacts, risks or opportunities that each policy addresses.
Describe the policy's key contents and general objectives.
Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined.
Identify the most senior level in the undertaking accountable for implementation.
Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation.
Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant.
Describe material policy changes during the reporting period, where applicable.
Describe the policy content that addresses material resource inflows, circular design, products or services, outflows and waste where relevant.
How to prepare it
Use the complete GDR-P scope and the actual aspects covered by each policy.
Collect and reconcile the records for: Material impacts, risks and opportunities; Policy contents and objectives; Policy scope and exclusions; Accountability; Third-party commitments; Stakeholder interests and availability; Policy changes; Resource-use and circular-economy content.
Record the absence of policies for material matters through the applicable ESRS 2 route.
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.
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
Provide the policy inventory, material-IRO mapping, key contents and objectives, scope and exclusions, accountability, commitments, stakeholder considerations, changes and circular-economy topic mapping.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Better request
Provide the policy inventory, material-IRO mapping, key contents and objectives, scope and exclusions, accountability, commitments, stakeholder considerations, changes and circular-economy topic mapping.
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
Distinguish policy content required by GDR-P from optional internal coverage figures and design-feature controls.
Context note
Do not require a percentage coverage figure; report the actual policy scope and exclusions.
Download Centre
Preparation tools & forms
Professional preparation tools for E5-1 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI Assistant.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
| Policy contents and objectives is reported accurately and completely. | The response omits, misclassifies or overstates policy contents and objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. |
| Policy scope and exclusions is reported accurately and completely. | The response omits, misclassifies or overstates policy scope and exclusions. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. |
| Accountability is reported accurately and completely. | The response omits, misclassifies or overstates accountability. | Dated source records, governance papers and approval evidence supporting accountability. |
| Third-party commitments is reported accurately and completely. | The response omits, misclassifies or overstates third-party commitments. | Dated source records, governance papers and approval evidence supporting third-party commitments. |
| Stakeholder interests and availability is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder interests and availability. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. |
| Policy changes is reported accurately and completely. | The response omits, misclassifies or overstates policy changes. | Dated source records, governance papers and approval evidence supporting policy changes. |
| Resource-use and circular-economy content is reported accurately and completely. | The response omits, misclassifies or overstates resource-use and circular-economy content. | Dated source records, governance papers and approval evidence supporting resource-use and circular-economy content. |
Evidence pack to prepare
Common reporting gaps
Using only Policies as the title.
Omitting GDR-P elements.
Requiring whole-business policy coverage.
Treating a coverage percentage as required.
Omitting circular-economy services where material.
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E5-1
within ESRS E5: Resource Use and Circular Economy
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