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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 E5-5
Resource outflows
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 E5-5 · 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
E5-5 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.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de E5-5 (liste de travail 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.
Comment le préparer
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.
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 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.
Meilleure demande
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.
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
Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.
Note de contexte
Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E5-5 — 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 |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E5-5
au sein de ESRS E5 : Resource Use and Circular Economy
Connexes et exploration
Policies → FicheActions & Resources → FicheTargets → FicheResource Inflows → 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 · E5-5
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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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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-e5-5/
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