2 This standard derives from the (draft) CSRD stating that the sustainability reporting standards shall specify information to disclose about ‘resource use and circular economy’. 3 This …

2025年3月17日 · What is CSRD ESRS E5? The CSRD ESRS E5 is a set of guidelines that helps companies report on how they manage their use of resources and adopt circular economy …

This paper has been prepared by the EFRAG Secretariat for discussion at a public meeting of EFRAG Sustainability Reporting Board and EFRAG Sustainability Reporting TEG.

2023年11月15日 · All over Europe, companies recently followed the new EU Corporate Sustainability Reporting Directive (CSRD) to complete their first double materiality …

2025年1月2日 · Discover how to interpret and implement ESRS E5: Circular Economy under the CSRD framework. This guide explains key disclosure requirements, actionable steps, and …

2025年2月23日 · Ramboll’s circularity experts simplify the regulatory requirements into a straightforward, five-step framework for approaching ESRS E5 disclosures – enabling you to …

Circle Economy's CSRD tool provides explanations of CSRD E4/E5 concepts and evaluates your company’s readiness. Whether you are a seasoned sustainability expert or just beginning your …

With regard to ESRS E5, phases 1 and 2 rely mainly on the materiality assessments conducted under ESRS E1 (including energy consumption), ESRS E2 (pollution), ESRS E3 (marine …

2024年9月20日 · The European Sustainability Reporting Standard (ESRS E5) supports the CSRD by specifying the required disclosure points concerning the circular economy. These …

ESRS 최종본(2023년 7월)은 기존 ESRS 초안(2022년 11월) 대비 기업의 보고 부담 완화를 위한 유의적인 조정이 있었음. ESRS는 2024년 1월1일부터 적용(단계적으로 적용대상 확대) ESRS …