DR E5-3 –Resource use and circular economy action plans April 28, 2022 Exposure Draft ESRS E5 10 The geographical scope “The undertaking shall disclose the resource use and circular …

6 天之前 · In this guide, you'll find an overview of the CSRD ESRS E5, a key sustainability reporting standard focused on resource use and circular economy practices. It explains how …

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

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 …

2023年11月15日 · Caroline: ESRS E5 focuses specifically on resource use and circular economy – it’s one of five sustainability reporting standards focusing on environmental issues introduced …

2025年2月23日 · ESRS E5 requires companies to disclose "potential financial effects of material risks and opportunities arising from resource use and circular economy-related impacts" (E5 …

In April 2021, the European Commission adopted a legislative proposal for a Corporate Sustainability Reporting Directive (CSRD) that requires companies within its scope to report …

The objective of this Standard is to specify Disclosure Requirements which will enable users of the sustainability statement to understand: the financial effects on the undertaking over the …

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 …

2024年8月31日 · In the push for sustainability, companies are expected to manage their resources efficiently and minimize waste. This involves understanding both the inflows (the …