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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-5
Resource outflows
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 E5-5 · 2026-5010-final
Last reviewed
2026-07-24
LRA educational guidance · Not issued or endorsed by European Commission
To prepare this disclosure
Disclosure focus
E5-5 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.
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.
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 |
|---|---|---|---|
| Expected durability of key products | Report qualitative or quantitative information on expected durability. | Dated source records, governance papers and approval evidence supporting expected durability of key products. | Environment / Sustainability reporting |
| Repairability of key products | Report qualitative or quantitative information on repairability. | Dated source records, governance papers and approval evidence supporting repairability of key products. | Environment / Sustainability reporting |
| Designed recyclability of key products | Report the designed recyclability rate of key products. | Dated source records, governance papers and approval evidence supporting designed recyclability of key products. | Environment / Sustainability reporting |
| Designed recyclability of packaging | Report the designed recyclability rate of packaging for key products. | Dated source records, governance papers and approval evidence supporting designed recyclability of packaging. | Environment / Sustainability reporting |
| Waste streams | Describe waste streams from own operations. | Dated source records, governance papers and approval evidence supporting waste streams. | Environment / Sustainability reporting |
| Total waste generated | Report total weight of waste generated. | Dated source records, governance papers and approval evidence supporting total waste generated. | Environment / Sustainability reporting |
| Waste diverted from disposal | Report the proportion of waste diverted from disposal. | Dated source records, governance papers and approval evidence supporting waste diverted from disposal. | Environment / Sustainability reporting |
| Waste directed to disposal | Report the proportion of waste directed to disposal. | Dated source records, governance papers and approval evidence supporting waste directed to disposal. | Environment / Sustainability reporting |
| Unknown final destination | Report the proportion of waste with unknown final destination. | Dated source records, governance papers and approval evidence supporting unknown final destination. | Environment / Sustainability reporting |
| Radioactive waste | Report the total amount of radioactive waste generated. | Dated source records, governance papers and approval evidence supporting radioactive waste. | 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 E5-5 sub-elements (LRA working checklist)
Report qualitative or quantitative information on expected durability.
Report qualitative or quantitative information on repairability.
Report the designed recyclability rate of key products.
Report the designed recyclability rate of packaging for key products.
Describe waste streams from own operations.
Report total weight of waste generated.
Report the proportion of waste diverted from disposal.
Report the proportion of waste directed to disposal.
Report the proportion of waste with unknown final destination.
Report the total amount of radioactive waste generated.
State the metric and unit of measurement.
Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.
Describe the measurement or calculation methodology, source data and significant assumptions.
State the reporting boundary, scope limitations and any applicable ESRS 1 relief.
State whether and how the metric was validated by an external body other than the assurance provider.
Provide required comparative information and explain changes in definitions or methodologies where applicable.
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
Professional preparation tools for E5-5 — 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 |
|---|---|---|
| Expected durability of key products is reported accurately and completely. | The response omits, misclassifies or overstates expected durability of key products. | Dated source records, governance papers and approval evidence supporting expected durability of key products. |
| Repairability of key products is reported accurately and completely. | The response omits, misclassifies or overstates repairability of key products. | Dated source records, governance papers and approval evidence supporting repairability of key products. |
| Designed recyclability of key products is reported accurately and completely. | The response omits, misclassifies or overstates designed recyclability of key products. | Dated source records, governance papers and approval evidence supporting designed recyclability of key products. |
| Designed recyclability of packaging is reported accurately and completely. | The response omits, misclassifies or overstates designed recyclability of packaging. | Dated source records, governance papers and approval evidence supporting designed recyclability of packaging. |
| Waste streams is reported accurately and completely. | The response omits, misclassifies or overstates waste streams. | Dated source records, governance papers and approval evidence supporting waste streams. |
| Total waste generated is reported accurately and completely. | The response omits, misclassifies or overstates total waste generated. | Dated source records, governance papers and approval evidence supporting total waste generated. |
| Waste diverted from disposal is reported accurately and completely. | The response omits, misclassifies or overstates waste diverted from disposal. | Dated source records, governance papers and approval evidence supporting waste diverted from disposal. |
| Waste directed to disposal is reported accurately and completely. | The response omits, misclassifies or overstates waste directed to disposal. | Dated source records, governance papers and approval evidence supporting waste directed to disposal. |
| Unknown final destination is reported accurately and completely. | The response omits, misclassifies or overstates unknown final destination. | Dated source records, governance papers and approval evidence supporting unknown final destination. |
| Radioactive waste is reported accurately and completely. | The response omits, misclassifies or overstates radioactive waste. | Dated source records, governance papers and approval evidence supporting radioactive waste. |
| 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
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.
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E5-5
within ESRS E5: Resource Use and Circular Economy
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