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Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par 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
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Dernière révision le 2026-07-24
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Norme
ESRS E5: Resource Use and Circular Economy
Disclosure Requirement E5-2 · 2026-5010-final
Dernière révision
2026-07-24
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de E5-2 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
Provide the material-IRO mapping, action register, actions taken and planned, timeframes, scope, expected outcomes, policy links, progress and significant resource evidence.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Distinguish key actions from showcase projects and map water, energy and pollution actions to the correct primary topical standard.
Note de contexte
GDR-A asks for key actions, not proof of organisation-wide rollout.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E5-2 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧
02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E5-2
au sein de ESRS E5 : Resource Use and Circular Economy
Connexes et exploration
Policies → FicheTargets → FicheResource Inflows → FicheResource Outflows → Fiche
Parcourir toutes les informations →
Plus dans ESRS E5 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · E5-2
Apprenez à préparer cette information de bout en bout
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.
Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/esrs-e5-2/
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