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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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Disclosure Requirement E5-3 - Targets related to resource use and circular economy (paras. 21-27)

21. The undertaking shall disclose the resource use and circular economy-related targets it has set.

22. The objective of this Disclosure Requirement is to enable an understanding of the targets the undertaking has adopted to support its resource use and circular economy policy and to address its material impacts, risks and opportunities.

23. The description of the targets shall contain the information requirements defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets.

24. The disclosure required by paragraph 21 shall indicate whether and how the undertaking's targets relate to resource inflows and resource outflows, including waste and products and materials, and, more specifically to:

(a) the increase of circular product design (including for instance design for durability, dismantling, reparability, recyclability etc);

(b) the increase of circular material use rate;

(c) the minimisation of primary raw material;

(d) sustainable sourcing and use (in li

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