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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-3

Targets related to resource use and circular economy

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

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Passaporto pubblicato

Ultima revisione il 2026-07-24
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da European Commission

Standard

ESRS E5: Resource Use and Circular Economy

Disclosure Requirement E5-3 · 2026-5010-final

In vigore

—

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-24

Materiale didattico LRA · Non emesso né approvato da European Commission

Per preparare questa informativa
9LRA preparation fields 9affermazioni da verificare 9aree di evidenza

Focus dell’informativa

E5-3 reports measurable, time-bound and outcome-oriented qualitative or quantitative targets related to material resource-use and circular-economy impacts, risks or opportunities under GDR-T.

Targets remain linked to policy objectives and actions and state their value or qualitative level, scope, period, methodology and progress. Limited product, site or geography scope is reported as the actual target scope rather than treated as automatically deficient.

Circular input share may be relevant to a particular target but is not a universal E5-3 field. Baselines and milestones are reported only where defined or set.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
Material impacts, risks and opportunities Identify the material impacts, risks or opportunities to which each target relates. Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. Sustainability reporting
Relationship to policies and actions Describe the target's relationship to policy objectives and actions. Dated source records, governance papers and approval evidence supporting relationship to policies and actions. Sustainability reporting
Target value or level State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement. Dated source records, governance papers and approval evidence supporting target value or level. Sustainability reporting
Target scope Describe scope across own operations, upstream and downstream value chain and geographical boundaries. Dated source records, governance papers and approval evidence supporting target scope. Sustainability reporting
Target period and milestones State the target period and any milestones or interim targets that have been set. Dated source records, governance papers and approval evidence supporting target period and milestones. Sustainability reporting
Baseline If the undertaking defined a baseline, state its value or level and base year. Dated source records, governance papers and approval evidence supporting baseline. Sustainability reporting
Methodologies and assumptions Describe methodologies and significant assumptions used to define the target. Dated source records, governance papers and approval evidence supporting methodologies and assumptions. Sustainability reporting
Stakeholder involvement Describe how stakeholders were involved in setting the target where applicable. Dated source records, governance papers and approval evidence supporting stakeholder involvement. Sustainability reporting
Performance and revisions Report performance against the target and explain revisions to targets, methodologies or assumptions. Dated source records, governance papers and approval evidence supporting performance and revisions. Sustainability reporting
＋ Mostra i sotto-elementi di E5-3 (checklist di lavoro LRA)

Come prepararla

Use the complete GDR-T scope and link each target to specific material E5 impacts, risks or opportunities.
Collect and reconcile the records for: Material impacts, risks and opportunities; Relationship to policies and actions; Target value or level; Target scope; Target period and milestones; Baseline; Methodologies and assumptions; Stakeholder involvement; Performance and revisions.
If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2.
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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

Provide the target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodologies, assumptions, stakeholder involvement and progress.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

Richiesta migliore

Provide the target register, material-IRO and policy/action links, values or levels, units, scope, periods, baselines where defined, methodologies, assumptions, stakeholder involvement and progress.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Treat circular-input share as one possible target measure and preserve qualitative as well as quantitative target forms.

Nota di contesto

Report the actual product, site, value-chain or geographical scope without applying an invented full-business requirement.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E5-3 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.
Relationship to policies and actions is reported accurately and completely.The response omits, misclassifies or overstates relationship to policies and actions.Dated source records, governance papers and approval evidence supporting relationship to policies and actions.
Target value or level is reported accurately and completely.The response omits, misclassifies or overstates target value or level.Dated source records, governance papers and approval evidence supporting target value or level.
Target scope is reported accurately and completely.The response omits, misclassifies or overstates target scope.Dated source records, governance papers and approval evidence supporting target scope.
Target period and milestones is reported accurately and completely.The response omits, misclassifies or overstates target period and milestones.Dated source records, governance papers and approval evidence supporting target period and milestones.
Baseline is reported accurately and completely.The response omits, misclassifies or overstates baseline.Dated source records, governance papers and approval evidence supporting baseline.
Methodologies and assumptions is reported accurately and completely.The response omits, misclassifies or overstates methodologies and assumptions.Dated source records, governance papers and approval evidence supporting methodologies and assumptions.
Stakeholder involvement is reported accurately and completely.The response omits, misclassifies or overstates stakeholder involvement.Dated source records, governance papers and approval evidence supporting stakeholder involvement.
Performance and revisions is reported accurately and completely.The response omits, misclassifies or overstates performance and revisions.Dated source records, governance papers and approval evidence supporting performance and revisions.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

Using only Targets as the title.
Presenting five fields as the full checklist.
Omitting material-IRO and policy/action links.
Treating circular input share as universal.
Treating limited scope as automatically non-compliant.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

E5-3

all’interno di ESRS E5: Resource Use and Circular Economy

Apri la fonte ufficiale →

Correlati ed esplora

Policies → SchedaActions & Resources → SchedaResource Inflows → SchedaResource Outflows → Scheda Sfoglia tutte le informative →

Altro in ESRS E5 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · E5-3

Impara a preparare questa informativa dall’inizio alla fine

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.

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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