E5 Resource use and circular economy specifies information about material and waste flows disclosing the company's maturity for circular strategies.
The aim of ESRS E5 Resource use and circular economy is to help companies understand and report on the impacts, risks and opportunities of their resource use, promoting sustainability and a circular economy. The standard sets out guidelines for assessing resource consumption, waste generation, and the efficiency of resource utilization.
ESRS E5 is designed to facilitate transparent and consistent reporting on resource usage, enabling companies to identify opportunities for resource efficiency, reduce waste, and minimize environmental impacts. It encourages companies to shift from linear resource consumption models to circular ones, where resources are reused, recycled, and regenerated.
ESRS E5 Resource use and circular economy supports the transition towards a more sustainable and circular economy by empowering companies to make informed decisions regarding their resource use, reduce their ecological footprint, and contribute to long-term environmental and economic sustainability.