지속가능성 커맨드 센터 12개 항목
ESRS E5 Resource Use and Circular Economy Checklist
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Prepare ESRS E5 disclosures on resource inflows and outflows, waste, and circular economy strategies for CSRD sustainability reporting.
ESRS E5CSRDEU Circular Economy Action Plan
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Materiality & Policies
- Has the double materiality assessment addressed resource use and circular economy impacts, risks and opportunities? *
- Are policies in place addressing resource use, circular economy and waste (E5-1)? *
- Do policies address sustainable sourcing, waste hierarchy and design for circularity?
Actions & Targets
- Are actions and resources related to circular economy disclosed (E5-2)? *
- Have circular economy targets been set (e.g. increased recycled content, waste reduction) (E5-3)? *
- Do targets address the rate of use of secondary (recycled) materials?
Metrics: Resource Inflows & Outflows
- Are resource inflows disclosed, including total mass of products and materials used (E5-4)? *
- Is the share of biological and secondary reused/recycled materials in inflows reported? *
- Are resource outflows disclosed, including durability, reusability and recyclability of products (E5-5)? *
- Is total waste generated quantified and split by hazardous/non-hazardous and disposal route? *
- Is the amount of non-recycled waste disclosed?
Financial Effects
- Are anticipated financial effects from resource use and circular economy risks and opportunities disclosed (E5-6)?
ESRS E5 Resource Use and Circular Economy Checklist 체크리스트 전체 다운로드
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