Sustainability Language

Sustainability measurement & disclosure

ESRS E5

The European Sustainability Reporting Standard setting disclosure requirements on resource use and the circular economy.

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Definition

ESRS E5 is the topical European Sustainability Reporting Standard on resource use and circular economy, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers resource inflows (including materials and critical raw materials), resource outflows (products, materials and waste) and the undertaking's transition toward circular business models.

References

Overview

What it means

Disclosures address policies, actions, targets and metrics on material flows and waste generation, applied where circularity is material — typically in manufacturing, consumer goods, construction and retail. E5 links directly to the EU circular-economy policy agenda, including ecodesign and waste legislation.

How it is used

Used by CSRD reporters to disclose circularity performance; supports circular-economy strategy and EU taxonomy alignment.

Why it matters

E5 moves waste and resource productivity from operational footnotes into regulated disclosure, tracking the circular transition.

Review

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