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 E5-4
Resource inflows
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 E5-4 · 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
E5-4 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E5-4 (lista de trabajo de LRA)
Identify and concisely describe each key material used and the critical or strategic raw materials it contains.
Report the total weight of all key materials.
Report each key material by weight or as a percentage of total key-material weight.
Report secondary resources used by weight or as a percentage of total key-material weight.
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.
Cómo prepararlo
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.
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 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.
Solicitud mejor
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.
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
Reconcile material categories to the total, document units and conversion factors and apply the revised ESRS definition of secondary resource.
Nota de contexto
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.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E5-4 — 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 |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
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Pruebe
¿Cómo preparo E5-4?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
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Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E5-4
dentro de ESRS E5: Resource Use and Circular Economy
Relacionado y explorar
Policies → FichaActions & Resources → FichaTargets → 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 · E5-4
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-e5-4/
Gratis · LRA Community
Consiga sus herramientas para E5-4 — gratis
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