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Sustainability Command Center Пунктов: 12

ESRS E5 Resource Use and Circular Economy Checklist

Этот чек-лист на английском языке.

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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