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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-4

Resource inflows

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 E5-4 · 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
10LRA preparation fields 10affermazioni da verificare 10aree di evidenza

Focus dell’informativa

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.

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
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
＋ Mostra i sotto-elementi di E5-4 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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.

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

Reconcile material categories to the total, document units and conversion factors and apply the revised ESRS definition of secondary resource.

Nota di contesto

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 download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E5-4 — 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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ 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

E5-4

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

Apri la fonte ufficiale →

Correlati ed esplora

Policies → SchedaActions & Resources → SchedaTargets → 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 · E5-4

Impara a preparare questa informativa dall’inizio alla fine

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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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