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

Resource inflows

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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 E5-4 · 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
10LRA preparation fields 10beweringen te toetsen 10bewijsgebieden

Kern van de disclosure

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.

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
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
＋ Subelementen van E5-4 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 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.

Beter verzoek

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.

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

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

Contextnotitie

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.

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E5-4 — 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
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
Dr Ross Kurinko

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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

E5-4

binnen ESRS E5: Resource Use and Circular Economy

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Gerelateerd & verkennen

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

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

Verder verdiepen · E5-4

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Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
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