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

Targets related to resource use and circular economy

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-24
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Standaard

ESRS E5: Resource Use and Circular Economy

Disclosure Requirement E5-3 · 2026-5010-final

Van kracht

—

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Voor deze disclosure
9LRA preparation fields 9beweringen te toetsen 9bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van E5-3 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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

Contextnotitie

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

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E5-3 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
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Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

ESRS

E5-3

binnen ESRS E5: Resource Use and Circular Economy

Officiële bron openen →

Gerelateerd & verkennen

Policies → KaartActions & Resources → KaartResource Inflows → KaartResource Outflows → Kaart Alle disclosures bekijken →

Meer in ESRS E5 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · E5-3

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