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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-3

Targets 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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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 E5-3 · 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
9LRA preparation fields 9claims to verify 9evidence areas

Disclosure focus

E5-3 reports measurable, time-bound and outcome-oriented qualitative or quantitative targets related to material resource-use and circular-economy impacts, risks or opportunities under GDR-T.

Targets remain linked to policy objectives and actions and state their value or qualitative level, scope, period, methodology and progress. Limited product, site or geography scope is reported as the actual target scope rather than treated as automatically deficient.

Circular input share may be relevant to a particular target but is not a universal E5-3 field. Baselines and milestones are reported only where defined or set.

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 to which each target relates. Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. Sustainability reporting
Relationship to policies and actions Describe the target's relationship to policy objectives and actions. Dated source records, governance papers and approval evidence supporting relationship to policies and actions. Sustainability reporting
Target value or level State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement. Dated source records, governance papers and approval evidence supporting target value or level. Sustainability reporting
Target scope Describe scope across own operations, upstream and downstream value chain and geographical boundaries. Dated source records, governance papers and approval evidence supporting target scope. Sustainability reporting
Target period and milestones State the target period and any milestones or interim targets that have been set. Dated source records, governance papers and approval evidence supporting target period and milestones. Sustainability reporting
Baseline If the undertaking defined a baseline, state its value or level and base year. Dated source records, governance papers and approval evidence supporting baseline. Sustainability reporting
Methodologies and assumptions Describe methodologies and significant assumptions used to define the target. Dated source records, governance papers and approval evidence supporting methodologies and assumptions. Sustainability reporting
Stakeholder involvement Describe how stakeholders were involved in setting the target where applicable. Dated source records, governance papers and approval evidence supporting stakeholder involvement. Sustainability reporting
Performance and revisions Report performance against the target and explain revisions to targets, methodologies or assumptions. Dated source records, governance papers and approval evidence supporting performance and revisions. Sustainability reporting
＋ Show E5-3 sub-elements (LRA working checklist)

How to prepare it

Use the complete GDR-T scope and link each target to specific material E5 impacts, risks or opportunities.
Collect and reconcile the records for: Material impacts, risks and opportunities; Relationship to policies and actions; Target value or level; Target scope; Target period and milestones; Baseline; Methodologies and assumptions; Stakeholder involvement; Performance and revisions.
If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2.
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 target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodologies, assumptions, stakeholder involvement and progress.

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

Better request

Provide the target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodologies, assumptions, stakeholder involvement and progress.

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

Treat circular-input share as one possible target measure and preserve qualitative as well as quantitative target forms.

Context note

Report the actual product, site, value-chain or geographical scope without applying an invented full-business requirement.

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Preparation tools & forms

Professional preparation tools for E5-3 — 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.
Relationship to policies and actions is reported accurately and completely.The response omits, misclassifies or overstates relationship to policies and actions.Dated source records, governance papers and approval evidence supporting relationship to policies and actions.
Target value or level is reported accurately and completely.The response omits, misclassifies or overstates target value or level.Dated source records, governance papers and approval evidence supporting target value or level.
Target scope is reported accurately and completely.The response omits, misclassifies or overstates target scope.Dated source records, governance papers and approval evidence supporting target scope.
Target period and milestones is reported accurately and completely.The response omits, misclassifies or overstates target period and milestones.Dated source records, governance papers and approval evidence supporting target period and milestones.
Baseline is reported accurately and completely.The response omits, misclassifies or overstates baseline.Dated source records, governance papers and approval evidence supporting baseline.
Methodologies and assumptions is reported accurately and completely.The response omits, misclassifies or overstates methodologies and assumptions.Dated source records, governance papers and approval evidence supporting methodologies and assumptions.
Stakeholder involvement is reported accurately and completely.The response omits, misclassifies or overstates stakeholder involvement.Dated source records, governance papers and approval evidence supporting stakeholder involvement.
Performance and revisions is reported accurately and completely.The response omits, misclassifies or overstates performance and revisions.Dated source records, governance papers and approval evidence supporting performance and revisions.

Evidence pack to prepare

Common reporting gaps

Using only Targets as the title.
Presenting five fields as the full checklist.
Omitting material-IRO and policy/action links.
Treating circular input share as universal.
Treating limited scope as automatically non-compliant.
✓ LRA AI Assistant · Human-in-the-loop
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

E5-3

within ESRS E5: Resource Use and Circular Economy

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Related & explore

Policies → CardActions & Resources → CardResource Inflows → CardResource Outflows → Card Browse all disclosures →

More in ESRS E5 → Browse full catalogue → Disclosure Library home → Search all disclosures →

Go deeper · E5-3

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