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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-2

Actions and resources 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.

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Published passport

Last reviewed 2026-07-24
RK 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 E5-2 · 2026-5010-final

Effective

—

Official source: Open ↗

Last reviewed

2026-07-24

LRA educational guidance · Not issued or endorsed by European Commission

To prepare this disclosure
7LRA preparation fields 7claims to verify 7evidence areas

Disclosure focus

E5-2 reports key actions and resources related to material resource-use and circular-economy impacts, risks or opportunities under GDR-A.

The disclosure covers actions taken and planned, their timeframes and scope, expected outcomes, policy-objective links, progress and significant resources where applicable.

Energy consumption belongs primarily to E1 and water use to E3. An action is included in E5-2 only where its connection to a material resource-use or circular-economy matter is clear.

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 addressed by each key action. Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. Sustainability reporting
Actions taken and planned Describe key actions taken in the reporting year and planned for the future, including their timeframes. Dated source records, governance papers and approval evidence supporting actions taken and planned. Sustainability reporting / Operations
Action scope Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined. Dated source records, governance papers and approval evidence supporting action scope. Sustainability reporting / Operations
Expected outcomes and policy objectives Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives. Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives. Sustainability reporting
Progress Describe progress in implementing the action. Dated source records, governance papers and approval evidence supporting progress. Sustainability reporting
Significant resources Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references. Dated source records, governance papers and approval evidence supporting significant resources. Sustainability reporting / Finance
Resource assumptions and preconditions Explain significant assumptions or preconditions for the resource information where applicable. Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions. Sustainability reporting / Finance
＋ Show E5-2 sub-elements (LRA working checklist)

How to prepare it

Use the full GDR-A scope and include only key actions with a clear connection to material E5 impacts, risks or opportunities.
Collect and reconcile the records for: Material impacts, risks and opportunities; Actions taken and planned; Action scope; Expected outcomes and policy objectives; Progress; Significant resources; Resource assumptions and preconditions.
If no key actions are in place or planned, record that fact through the applicable ESRS 2 route; report financial resources only when significant.
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 material-IRO mapping, action register, actions taken and planned, timeframes, scope, expected outcomes, policy links, progress and significant resource evidence.

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

Better request

Provide the material-IRO mapping, action register, actions taken and planned, timeframes, scope, expected outcomes, policy links, progress and significant resource evidence.

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 key actions from showcase projects and map water, energy and pollution actions to the correct primary topical standard.

Context note

GDR-A asks for key actions, not proof of organisation-wide rollout.

Download Centre

Preparation tools & forms

Professional preparation tools for E5-2 — 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.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧

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.
Actions taken and planned is reported accurately and completely.The response omits, misclassifies or overstates actions taken and planned.Dated source records, governance papers and approval evidence supporting actions taken and planned.
Action scope is reported accurately and completely.The response omits, misclassifies or overstates action scope.Dated source records, governance papers and approval evidence supporting action scope.
Expected outcomes and policy objectives is reported accurately and completely.The response omits, misclassifies or overstates expected outcomes and policy objectives.Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.
Progress is reported accurately and completely.The response omits, misclassifies or overstates progress.Dated source records, governance papers and approval evidence supporting progress.
Significant resources is reported accurately and completely.The response omits, misclassifies or overstates significant resources.Dated source records, governance papers and approval evidence supporting significant resources.
Resource assumptions and preconditions is reported accurately and completely.The response omits, misclassifies or overstates resource assumptions and preconditions.Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.

Evidence pack to prepare

Common reporting gaps

Using only Actions & Resources as the title.
Omitting material-IRO, planned-action or expected-outcome fields.
Treating every water or energy project as E5-2.
Requiring organisation-wide rollout.
Requiring financial resources unconditionally.
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Dr Ross Kurinko

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Framework references

Relevant ESRS requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

ESRS

E5-2

within ESRS E5: Resource Use and Circular Economy

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Go deeper · E5-2

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