Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
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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
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Última revisión el 2026-07-24
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Norma
ESRS E5: Resource Use and Circular Economy
Disclosure Requirement E5-2 · 2026-5010-final
Última revisión
2026-07-24
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E5-2 (lista de trabajo de LRA)
Identify the material impacts, risks or opportunities addressed by each key action.
Describe key actions taken in the reporting year and planned for the future, including their timeframes.
Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.
Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.
Describe progress in implementing the action.
Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.
Explain significant assumptions or preconditions for the resource information where applicable.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
Provide the material-IRO mapping, action register, actions taken and planned, timeframes, scope, expected outcomes, policy links, progress and significant resource evidence.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Distinguish key actions from showcase projects and map water, energy and pollution actions to the correct primary topical standard.
Nota de contexto
GDR-A asks for key actions, not proof of organisation-wide rollout.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E5-2 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
Obtenga respuestas prácticas para su contexto de reporte. Las dos primeras respuestas son gratuitas: únase gratis a LRA Community para continuar sin límite.
Pruebe
¿Cómo preparo E5-2?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
2 respuestas gratis
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E5-2
dentro de ESRS E5: Resource Use and Circular Economy
Relacionado y explorar
Policies → FichaTargets → FichaResource Inflows → FichaResource Outflows → Ficha
Ver todas las divulgaciones →
Más en ESRS E5 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · E5-2
Aprenda a preparar esta divulgación de principio a fin
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/esrs-e5-2/
Gratis · LRA Community
Consiga sus herramientas para E5-2 — gratis
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