Ga naar de kern van de disclosure
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
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ESRS E5: Resource Use and Circular Economy·Disclosure Requirement E5-5
Resource outflows
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.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-07-24
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 E5-5 · 2026-5010-final
Laatst beoordeeld
2026-07-24
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission
Voor deze disclosure
Kern van de disclosure
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.
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 |
|---|---|---|---|
| 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 |
＋ Subelementen van E5-5 tonen (LRA-werkchecklist)
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.
Hoe u dit voorbereidt
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.
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-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.
Beter verzoek
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.
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
Define product and packaging denominators, reconcile waste destinations to total waste and document unknown final destination separately.
Contextnotitie
Supporting indicators may be added only when clearly labelled and must not obscure the core product and waste requirements.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor E5-5 — 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.
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 |
|---|---|---|
| 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. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
Starting from thirty-two equal-looking fields.
Mixing products and waste into one structure.
Treating recycled content as a core E5-5 datapoint.
Omitting unknown final destination or radioactive waste.
Using ownership labels instead of the ESRS reporting boundary.
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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
E5-5
binnen ESRS E5: Resource Use and Circular Economy
Gerelateerd & verkennen
Policies → KaartActions & Resources → KaartTargets → KaartResource Inflows → Kaart
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Meer in ESRS E5 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →
Verder verdiepen · E5-5
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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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