1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  1. European Sustainability Reporting Standard E5: Resource use and circular economy (ESRS E5)
Next
Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard E5: Resource use and circular economy (ESRS E5)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-5)
Applicable
 Interactions with other ESRS (paras. 6-9)
Disclosure Requirements (paras. 10-43)
ESRS 2 General disclosures (paras. 10-43)
Applicable
 10.
Impact, risk and opportunity management (paras. 11-20)
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (para. 11)
Applicable
 Disclosure Requirement E5-1 - Policies related to resource use and circular economy (paras. 12-16)
Applicable
 Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy (paras. 17-20)
Metrics and targets (paras. 21-43)
Applicable
 Disclosure Requirement E5-3 - Targets related to resource use and circular economy (paras. 21-27)
Applicable
 Disclosure Requirement E5-4 - Resource inflows (paras. 28-32)
Amended
 Disclosure Requirement E5-5 - Resource outflows (paras. 33-40)
Applicable
 Disclosure Requirement E5-6 - Anticipated financial effects from material resource use and circular economy-related risks and opportunities (paras. 41-43)
Appendix A Application Requirements
ESRS 2 General disclosures (paras. AR1-AR36)
Impact, risk and opportunity management (paras. AR1-AR13)
Applicable
 Disclosure requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (AR1-AR7)
Applicable
 Disclosure Requirement E5-1 - Policies related to resource use and circular economy (paras. AR8-AR10)
Applicable
 Disclosure Requirement E5-2 - Actions and resources in relation to resource use and circular economy (paras. AR11-AR13)
Metrics and targets (paras. AR14-AR36)
Applicable
 Disclosure Requirement E5-3 - Targets related to resource use and circular economy (paras. AR14-AR20)
Applicable
 Disclosure Requirement E5-4 - Resource inflows (paras. AR21-AR25)
Applicable
 Disclosure Requirement E5-5 - Resource outflows (paras. AR26-AR33)
Applicable
 Disclosure Requirement E5-6 - Anticipated financial effects from material resource use and circular economy-related risks and opportunities (paras. AR34-AR36)
Next