Sustainability measurement & disclosure

ESRS E5

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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

GetSunhatESRS standards guide — topical standard list (E5 circular economy)

standard scope

Taylor WessingESRS under the Omnibus package — legal basis and set structure

Delegated Regulation 2023/2772, first set

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.