Glossary
2025 Draft Simplified ESRS

Recycling

Any recovery operation by which waste materials are reprocessed into products, materials or substances whether for the original or other purposes. It includes the reprocessing of organic material but does not include energy recovery and the reprocessing into materials that are to be used as fuels or for backfilling operations (see Waste Framework Directive (2008/98/EC)).

Welcome to the ESRS Knowledge Hub

You’re currently using the Starter plan, which gives you free access to explore and understand ESRS standards.

With Professional access, you can:

  • Work actively with ESRS standards
  • Save and manage relevant sections
  • Stay informed about updates
View Professional access