ESRS E5 Resource Use and Circular Economy Reporting Template

The ESRS Reporting Templates provide a reliable and user-friendly tool to meet the obligations outlined in the Corporate Sustainability Reporting Directive.

ESRS E5 focuses on resource utilization, including reporting on both inflows and outflows of goods and materials within the company. It is essential to highlight the positive and negative material impacts resulting from this resource use. Additionally, reporting should encompass waste streams, such as quantifying waste per material type and disposal method like burning or landfilling. A materiality analysis should be conducted to assess the significance of these aspects. The company is expected to develop plans aligned with circular economy principles and make clear goals, policies, and targets regarding resource flows, circularity, and waste. Actions taken should address preventing or mitigating the negative impacts of resource use and decoupling economic growth from material consumption through increased circularity. The outcomes and results of these actions should be reported as well. Furthermore, it is crucial to understand the risks and opportunities associated with resource use, particularly in terms of economic development, financial performance, and position. Therefore, reporting should provide insights into the financial effects stemming from changes in resource use and the transition toward a more circular economy. These effects can be positive, representing opportunities, or negative, indicating risks.

• ESRS Reporting Template Manual
• ESRS E5 Resource Use and Circular Economy Reporting Template

This is a support tool to be used in addition to the CSRD standards.