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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-5

Resource outflows

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.

Apri la fonte ufficiale European Commission ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-24

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 E5-5 · 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

16LRA preparation fields 16affermazioni da verificare 16aree di evidenza

Focus dell’informativa

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.

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

Prima di iniziare

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

Keep product information and waste from own operations as two distinct blocks and apply the ESRS 1 reporting boundary. Product metrics apply to key products; scope limitations require an applicable ESRS basis and transparent explanation. Have the supporting records and the final response been reconciled?

Preparazione

Informazioni chiave da preparare

Campo da preparare	Cosa rilevare	Suggerimento sull’evidenza	Responsabile
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

＋ Mostra i sotto-elementi di E5-5 (checklist di lavoro 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.

Come prepararla

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.

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-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.

Richiesta migliore

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

Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.

Nota di contesto

Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E5-5 — 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
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.

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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

E5-5

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

Apri la fonte ufficiale →

Correlati ed esplora

Policies → Scheda Actions & Resources → Scheda Targets → Scheda Resource Inflows → Scheda Sfoglia tutte le informative →

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

Approfondisci · E5-5

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.

Explore the ESRS / CSRD course →

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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Gratis · LRA Community

Ottieni i tuoi strumenti per E5-5 — gratis

I tuoi strumenti di preparazione sono gratuiti per i membri di LRA Community e per gli studenti. Registrati una volta (è gratis) e il tuo download parte subito — insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

	Report A	Report B	Report C
Punto dato 1	✓ p.213	poco chiaro	✓ p.87
Punto dato 2	✓ p.214	—	✓ p.90

I membri vedono la mappa completa di copertura dei punti dato — ✓ con riferimenti di pagina — su tre report reali, con le parole delle aziende stesse.