European Sustainability Reporting Standards (ESRS) Summary: ESRS E5
Resource use and circular economy
The objective of this standard is to understand: • How the company affects resource use, including the depletion of non-renewable resources and the regeneration of renewable resources • Financial effects on short-, medium- and long-term time horizons of material risks and opportunities • Any actions taken and the results of such actions to prevent, mitigate or remediate actual or potential adverse impacts arising from resource use and circular economy, including measures to decouple growth from the use of materials • Plans and capacity to adapt strategy and business models; the nature, type and extent of risks and opportunities related to company’s impacts
ESRS 1 General requirements
ESRS 2 General disclosures
Environmental
Climate change
Pollution
Water and marine resources
Biodiversity and ecosystems
Resource use and circular economy
Social Own workforce
Information to be reported | Number of disclosure requirements (DR): 6
Workers in the value chain
Affected communities
1. Impact, risk and opportunity management
• Description of the processes to identify and assess material resource use and circular economy-related impacts, risks, and opportunities • Policies related to resource use and circular economy • Actions and resources related to resource use and circular economy • Targets related to resource use and circular economy • Resource inflows • Resource outflows • Anticipated financial effects from material resource use and circular economy-related risks and opportunities
Consumers or end users
Governance Business conduct
Subtopics
1. Resource inflows, including resource use 2. Resource outflows related to products and services 3. Waste
2. Metrics and targets
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