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 E5-5
Resource outflows
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 E5-5 · 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
E5-5 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E5-5 (lista de trabajo de LRA)
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.
Cómo prepararlo
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.
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-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.
Solicitud mejor
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.
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
Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.
Nota de contexto
Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E5-5 — 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 |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
¿Cómo preparo E5-5?
¿Qué datos necesito recopilar?
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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
E5-5
dentro de ESRS E5: Resource Use and Circular Economy
Relacionado y explorar
Policies → FichaActions & Resources → FichaTargets → FichaResource Inflows → 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 · E5-5
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.
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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-e5-5/
Gratis · LRA Community
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