ESRS layer · Environment

E5, Resource use and circular economy

Material inflows and outflows, waste, recycled content and the financial effects of resource related risks.

• StandardE5
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• E5-1Policies related to resource use and circular economy

  The policies are disclosed, stating whether they cover product design, procurement and waste.

• E5-2Actions and resources related to resource use and circular economy

  Actions to reduce the use of virgin material and increase reuse are disclosed.

• E5-3Targets related to resource use and circular economy

  Targets are stated with base year and target year, split between inflows, outflows and waste.

• E5-4Resource inflows

  The weight of materials is reported with the share of biological materials and the share of recycled content.

• E5-5Resource outflows

  The durability and reparability of products are disclosed, as is the quantity of waste split between hazardous and non-hazardous.

• E5-6Anticipated financial effects from resource use and circular economy related risks

  The amounts that may be affected by resource related risks and opportunities are disclosed.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.