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Central de Comando de Sustentabilidade 12 itens

ESRS E5 Resource Use and Circular Economy Checklist

Este checklist está em inglês.

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)?

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