Glossary
2025 Draft Simplified ESRS

Resource inflow

Physical materials (e.g. substances and products) entering an undertaking’s operations for production, consumption, maintenance, or service delivery. This includes virgin and non-virgin raw materials (including marine resources, energy carriers used for material purposes), semifinished goods, and components, regardless of whether they are purchased, reused, or internally recovered. The scope of resource inflows also reflects the undertaking’s reliance on natural resources, its resource efficiency and circularity.

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