Disclosure Requirement E5-6 – Potential financial effects from resource use and circular economy-related impacts, risks and opportunities 9 Appendix A: Defined terms 11
First Set of draft ESRS - EFRAG
The EFRAG Sustainability Reporting Board (EFRAG SRB), advised by the EFRAG Sustainability Reporting Technical Expert Group (EFRAG SR TEG), addressed the feedback of the …
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.
ESRS Set 1 - EFRAG
The undertaking may omit the information prescribed by ESRS E5-6 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E5-6 by …
How to interpret ESRS E5: Circular economy (Updated Mar 2025)
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 …
The first set of ESRS - the journey from PTF to delegated act …
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 …
2024年11月18日 · NESRS E5 This paper has been prepared by the EFRAG Secretariat for discussion at a public meeting of EFRAG SR TEG. The paper forms part of an early stage of …
ESRS E5 – Resource use and circular economy | TPA Austria
2023年7月7日 · The ESRS E5 is one of 5 environment-specific standards of the European Sustainability Reporting Standards. The standards were developed by EFRAG and are to be …
2022年10月21日 · E5 standard remains at sector-agnostic level, subject to materiality assessment Key outcome for public consultation • Clarification of concepts across standards, avoid giving …
9 The contents of this standard on Strategy and business model, Governance and organisation and Impacts, risks and opportunities, as well as Policies, targets, action plans and resources …