What European Sustainability Reporting Standards E5 (ESRS E5) - Resource Use and Circular Economy requires
ESRS E5 requires undertakings under the CSRD to disclose material impacts, risks and opportunities related to resource use and the circular economy. It covers policies (E5-1), actions and resources (E5-2), measurable targets (E5-3), resource inflows including the mass of products and materials and the share of secondary reused or recycled content (E5-4), resource outflows including waste and durable, repairable and recyclable products (E5-5), and anticipated financial effects (E5-6).
Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772
SHA-256 integrity: 3bcec21bb1b005f80b356eb0619c8c3e2be2cead5805a1b7ff7da7e44ac67e50
Primary Citations — 7 traced to source
- ESRS E5, Disclosure Requirement E5-1 - Policies related to resource use and circular economy
- ESRS E5, Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy
+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
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