1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E5: Resource use and circular economy (ESRS E5)
  2. Disclosure Requirements (paras. 10-43)
  3. ESRS 2 General disclosures (paras. 10-43)
  4. Metrics and targets (paras. 21-43)
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Metrics and targets (paras. 21-43)

Comparing proposed amendment...
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)
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