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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-4

Resource inflows

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 E5-4 · 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
10LRA preparation fields 10claims to verify 10evidence areas

Disclosure focus

E5-4 has four topical requirements: identify and concisely describe key materials used, including critical and strategic raw materials contained in them; report total weight of all key materials; provide a weight or percentage breakdown for each key material; and report secondary resources used by weight or as a percentage of total key-material weight.

The topical metrics are accompanied by the methodology and context required by GDR-M. Internal fields for operational use, material type or procurement category may support preparation but are not separate E5-4 requirements.

A secondary resource is a previously used non-virgin material reintroduced into production cycles. Recovered input does not necessarily capture the full definition.

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
Key materials Identify and concisely describe each key material used and the critical or strategic raw materials it contains. Dated source records, governance papers and approval evidence supporting key materials. Environment / Sustainability reporting
Total weight of key materials Report the total weight of all key materials. Dated source records, governance papers and approval evidence supporting total weight of key materials. Environment / Sustainability reporting
Breakdown by key material Report each key material by weight or as a percentage of total key-material weight. Dated source records, governance papers and approval evidence supporting breakdown by key material. Environment / Sustainability reporting
Secondary resources Report secondary resources used by weight or as a percentage of total key-material weight. Dated source records, governance papers and approval evidence supporting secondary resources. 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
＋ Show E5-4 sub-elements (LRA working checklist)

How to prepare it

Determine key materials relative to material IROs and use the applicable ESRS reporting boundary.
Collect and reconcile the records for: Key materials; Total weight of key materials; Breakdown by key material; Secondary resources; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Use an applicable ESRS relief for partial scope; an internal selection of convenient sites or procurement categories is not sufficient.
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 key-material inventory, critical and strategic raw-material mapping, total and category weights, secondary-resource classification, boundary reconciliation, methodology, assumptions, validation and comparatives.

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

Better request

Provide the key-material inventory, critical and strategic raw-material mapping, total and category weights, secondary-resource classification, boundary reconciliation, methodology, assumptions, validation and comparatives.

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

Reconcile material categories to the total, document units and conversion factors and apply the revised ESRS definition of secondary resource.

Context note

Energy carriers used for material purposes may be relevant; energy consumed as energy belongs primarily to E1 and water as a physical resource to E3.

Download Centre

Preparation tools & forms

Professional preparation tools for E5-4 — 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
Key materials is reported accurately and completely.The response omits, misclassifies or overstates key materials.Dated source records, governance papers and approval evidence supporting key materials.
Total weight of key materials is reported accurately and completely.The response omits, misclassifies or overstates total weight of key materials.Dated source records, governance papers and approval evidence supporting total weight of key materials.
Breakdown by key material is reported accurately and completely.The response omits, misclassifies or overstates breakdown by key material.Dated source records, governance papers and approval evidence supporting breakdown by key material.
Secondary resources is reported accurately and completely.The response omits, misclassifies or overstates secondary resources.Dated source records, governance papers and approval evidence supporting secondary resources.
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.

Evidence pack to prepare

Common reporting gaps

Using the old official source.
Presenting sixteen internal fields as topical requirements.
Omitting critical and strategic raw materials.
Using recovered input as a complete proxy for secondary resources.
Selecting a partial scope without an ESRS basis.
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Framework references

Relevant ESRS requirements and related disclosures

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

ESRS

E5-4

within ESRS E5: Resource Use and Circular Economy

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Related & explore

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

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

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