ESRS E5 Resource Use Circular
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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.