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

Resource outflows

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

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Опубликованный паспорт

Последняя проверка 2026-07-24

Проверил 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 Учебные материалы LRA · Не выпущено и не одобрено European Commission

Стандарт

ESRS E5: Resource Use and Circular Economy

Disclosure Requirement E5-5 · 2026-5010-final

Вступает в силу

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Официальный источник: Открыть ↗

Последняя проверка

2026-07-24

Учебные материалы LRA · Не выпущено и не одобрено European Commission

Чтобы подготовить это раскрытие

16LRA preparation fields 16утверждений для проверки 16областей доказательств

Суть раскрытия

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.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

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?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
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

＋ Показать подпункты E5-5 (рабочий чек-лист 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.

Как это подготовить

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.

Запросить данные

Request the disclosure evidence

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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.

Более удачный запрос

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

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

Примечание о контексте

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

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для E5-5 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
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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Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

ESRS

E5-5

в составе ESRS E5: Resource Use and Circular Economy

Открыть официальный источник →

Связанное и другое

Policies → Карточка Actions & Resources → Карточка Targets → Карточка Resource Inflows → Карточка Все раскрытия →

Больше в ESRS E5 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

Углубиться · E5-5

Научитесь готовить это раскрытие от начала до конца

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Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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Получите инструменты для E5-5 — бесплатно

Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.

	Отчёт A	Отчёт B	Отчёт C
Точка данных 1	✓ p.213	неясно	✓ p.87
Точка данных 2	✓ p.214	—	✓ p.90

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