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London Reporting Academy ESRS E5 · Resource Use and Circular Economy · Disclosure Requirement E5-5

Applicable from FY2027

This revised ESRS edition applies from reporting year 2027. For reporting years 2024–2026, use the ESRS 2023 edition.

Resource outflows

E5-5 · mandatory · metrics + narrative

E5-5 has separate product and waste blocks. For key products, it reports qualitative or quantitative information on expected durability and repairability and the designed recyclability rate of the products and their packaging.

Start preparing ↓ Official European Commission source ↗

Disclosure focus

For waste from own operations, it describes waste streams and reports total waste generated, proportions diverted from disposal, directed to disposal and with unknown final destination, plus total radioactive waste generated.

The metrics are accompanied by the methodology, boundary, assumptions, comparatives and context required by GDR-M. Supporting indicators such as recycled content are not automatically core E5-5 requirements.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Expected durability of key products

    Environment / Sustainability reporting

    Report qualitative or quantitative information on expected durability.

    Evidence Dated source records, governance papers and approval evidence supporting expected durability of key products.

    Watch for The published response for expected durability of key products is incomplete or does not match the supporting records.

  • Repairability of key products

    Environment / Sustainability reporting

    Report qualitative or quantitative information on repairability.

    Evidence Dated source records, governance papers and approval evidence supporting repairability of key products.

    Watch for The published response for repairability of key products is incomplete or does not match the supporting records.

  • Designed recyclability of key products

    Environment / Sustainability reporting

    Report the designed recyclability rate of key products.

    Evidence Dated source records, governance papers and approval evidence supporting designed recyclability of key products.

    Watch for The published response for designed recyclability of key products is incomplete or does not match the supporting records.

  • Designed recyclability of packaging

    Environment / Sustainability reporting

    Report the designed recyclability rate of packaging for key products.

    Evidence Dated source records, governance papers and approval evidence supporting designed recyclability of packaging.

    Watch for The published response for designed recyclability of packaging is incomplete or does not match the supporting records.

  • Waste streams

    Environment / Sustainability reporting

    Describe waste streams from own operations.

    Evidence Dated source records, governance papers and approval evidence supporting waste streams.

    Watch for The published response for waste streams is incomplete or does not match the supporting records.

  • Total waste generated

    Environment / Sustainability reporting

    Report total weight of waste generated.

    Evidence Dated source records, governance papers and approval evidence supporting total waste generated.

    Watch for The published response for total waste generated is incomplete or does not match the supporting records.

  • Waste diverted from disposal

    Environment / Sustainability reporting

    Report the proportion of waste diverted from disposal.

    Evidence Dated source records, governance papers and approval evidence supporting waste diverted from disposal.

    Watch for The published response for waste diverted from disposal is incomplete or does not match the supporting records.

  • Waste directed to disposal

    Environment / Sustainability reporting

    Report the proportion of waste directed to disposal.

    Evidence Dated source records, governance papers and approval evidence supporting waste directed to disposal.

    Watch for The published response for waste directed to disposal is incomplete or does not match the supporting records.

  • Unknown final destination

    Environment / Sustainability reporting

    Report the proportion of waste with unknown final destination.

    Evidence Dated source records, governance papers and approval evidence supporting unknown final destination.

    Watch for The published response for unknown final destination is incomplete or does not match the supporting records.

  • Radioactive waste

    Environment / Sustainability reporting

    Report the total amount of radioactive waste generated.

    Evidence Dated source records, governance papers and approval evidence supporting radioactive waste.

    Watch for The published response for radioactive waste is incomplete or does not match the supporting records.

  • Metric and unit

    Sustainability reporting

    State the metric and unit of measurement.

    Evidence Dated source records, governance papers and approval evidence supporting metric and unit.

    Watch for The published response for metric and unit is incomplete or does not match the supporting records.

  • Relationship to material matters

    Sustainability reporting

    Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.

    Evidence Dated source records, governance papers and approval evidence supporting relationship to material matters.

    Watch for The published response for relationship to material matters is incomplete or does not match the supporting records.

  • Methodology and sources

    Sustainability reporting

    Describe the measurement or calculation methodology, source data and significant assumptions.

    Evidence Dated source records, governance papers and approval evidence supporting methodology and sources.

    Watch for The published response for methodology and sources is incomplete or does not match the supporting records.

  • Scope and boundary

    Sustainability reporting

    State the reporting boundary, scope limitations and any applicable ESRS 1 relief.

    Evidence Dated source records, governance papers and approval evidence supporting scope and boundary.

    Watch for The published response for scope and boundary is incomplete or does not match the supporting records.

  • Validation

    Sustainability reporting

    State whether and how the metric was validated by an external body other than the assurance provider.

    Evidence Dated source records, governance papers and approval evidence supporting validation.

    Watch for The published response for validation is incomplete or does not match the supporting records.

  • Comparatives and changes

    Sustainability reporting

    Provide required comparative information and explain changes in definitions or methodologies where applicable.

    Evidence Dated source records, governance papers and approval evidence supporting comparatives and changes.

    Watch for The published response for comparatives and changes is incomplete or does not match the supporting records.

Before you start

  • Keep product information and waste from own operations as two distinct blocks and apply the ESRS 1 reporting boundary.
  • Product metrics apply to key products; scope limitations require an applicable ESRS basis and transparent explanation.
  • Have the supporting records and the final response been reconciled?
＋ Show E5-5 sub-elements (LRA working checklist)

How to prepare it

Keep product information and waste from own operations as two distinct blocks and apply the ESRS 1 reporting boundary.
Collect and reconcile the records for: Expected durability of key products; Repairability of key products; Designed recyclability of key products; Designed recyclability of packaging; Waste streams; Total waste generated; Waste diverted from disposal; Waste directed to disposal; Unknown final destination; Radioactive waste; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Product metrics apply to key products; scope limitations require an applicable ESRS basis and transparent explanation.
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-product assessment, durability and repairability evidence, designed recyclability calculations, packaging data, waste-stream inventory, waste weights and destinations, radioactive waste data, boundary, methodology 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-product assessment, durability and repairability evidence, designed recyclability calculations, packaging data, waste-stream inventory, waste weights and destinations, radioactive waste data, boundary, methodology 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

Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.

Context note

Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.

Download Centre

Preparation tools & forms

Download preparation tools for E5-5 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Expected durability of key products is reported accurately and completely.

    Risk The response omits, misclassifies or overstates expected durability of key products.

    Evidence to check Dated source records, governance papers and approval evidence supporting expected durability of key products.

  • Repairability of key products is reported accurately and completely.

    Risk The response omits, misclassifies or overstates repairability of key products.

    Evidence to check Dated source records, governance papers and approval evidence supporting repairability of key products.

  • Designed recyclability of key products is reported accurately and completely.

    Risk The response omits, misclassifies or overstates designed recyclability of key products.

    Evidence to check Dated source records, governance papers and approval evidence supporting designed recyclability of key products.

  • Designed recyclability of packaging is reported accurately and completely.

    Risk The response omits, misclassifies or overstates designed recyclability of packaging.

    Evidence to check Dated source records, governance papers and approval evidence supporting designed recyclability of packaging.

  • Waste streams is reported accurately and completely.

    Risk The response omits, misclassifies or overstates waste streams.

    Evidence to check Dated source records, governance papers and approval evidence supporting waste streams.

  • Total waste generated is reported accurately and completely.

    Risk The response omits, misclassifies or overstates total waste generated.

    Evidence to check Dated source records, governance papers and approval evidence supporting total waste generated.

  • Waste diverted from disposal is reported accurately and completely.

    Risk The response omits, misclassifies or overstates waste diverted from disposal.

    Evidence to check Dated source records, governance papers and approval evidence supporting waste diverted from disposal.

  • Waste directed to disposal is reported accurately and completely.

    Risk The response omits, misclassifies or overstates waste directed to disposal.

    Evidence to check Dated source records, governance papers and approval evidence supporting waste directed to disposal.

  • Unknown final destination is reported accurately and completely.

    Risk The response omits, misclassifies or overstates unknown final destination.

    Evidence to check Dated source records, governance papers and approval evidence supporting unknown final destination.

  • Radioactive waste is reported accurately and completely.

    Risk The response omits, misclassifies or overstates radioactive waste.

    Evidence to check Dated source records, governance papers and approval evidence supporting radioactive waste.

  • Metric and unit is reported accurately and completely.

    Risk The response omits, misclassifies or overstates metric and unit.

    Evidence to check Dated source records, governance papers and approval evidence supporting metric and unit.

  • Relationship to material matters is reported accurately and completely.

    Risk The response omits, misclassifies or overstates relationship to material matters.

    Evidence to check Dated source records, governance papers and approval evidence supporting relationship to material matters.

  • Methodology and sources is reported accurately and completely.

    Risk The response omits, misclassifies or overstates methodology and sources.

    Evidence to check Dated source records, governance papers and approval evidence supporting methodology and sources.

  • Scope and boundary is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope and boundary.

    Evidence to check Dated source records, governance papers and approval evidence supporting scope and boundary.

  • Validation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates validation.

    Evidence to check Dated source records, governance papers and approval evidence supporting validation.

  • Comparatives and changes is reported accurately and completely.

    Risk The response omits, misclassifies or overstates comparatives and changes.

    Evidence to check Dated source records, governance papers and approval evidence supporting comparatives and changes.

Evidence pack to prepare

Common reporting gaps

  • Starting from thirty-two equal-looking fields.
  • Mixing products and waste into one structure.
  • Treating recycled content as a core E5-5 datapoint.
  • Omitting unknown final destination or radioactive waste.
  • Using ownership labels instead of the ESRS reporting boundary.
✓ Knowledge Hub AI Assistant · Human-in-the-loop
Dr Ross Kurinko

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Framework references

Relevant ESRS requirements and related disclosures

ESRS

E5-5

within ESRS E5: Resource Use and Circular Economy

Open official source →

Guides that settle this question

ESRS E5 and S1–S4 Implementation Registers →ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics →

Related & explore

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