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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 E5-5 - Resource outflows (paras. AR26-AR33)

AR26. Products and materials information to be provided under paragraph 35 refers to all materials and products that come out of the undertaking's production process and that a company puts on the market (including packaging).

AR27. When compiling the rate, the undertaking shall use as denominator the overall total weight of materials used during the reporting period.

AR28. The undertaking may disclose its engagement in product end-of-life waste management, for example through extended producer responsibility schemes or take-back schemes.

AR29. Type of waste is to be understood as hazardous waste or non-hazardous waste. Some specific waste, such as radioactive waste, may also be presented as a separate type.

AR30. When considering the waste streams relevant to its sectors or activities, the undertaking may consider the list of waste descriptions from the European Waste Catalogue.

AR31. Examples of other types of recovery operations under paragraph 37(b)iii may be found in Annex II of D

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