ESRS E5 Resource Use Circular

ESRS E5 standard for circular economy resources.

Definition

ESRS E5 DR Policies, Actions and resources, Targets, Resource inflows (incl. recycled / certified bio-based content), Resource outflows (incl. waste managed), Anticipated financial effects. Metrics: %recycled content, %certified bio-based, reusability rate, % waste recovered.

Origin

EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.

Usage

Plastics, electronics, textile, automotive, packaging, construction industries prioritized.

Related terms

• ESRS — famille parent.
• ESPR — règlement produits durables EU.
• CEAP — plan EU économie circulaire.