E5-6_06 | ESRS E5 | AR 35. |
| E5-6 | Explanation of how time horizons are defined, financial amounts are estimated and of critical assumptions made (resource use and circular economy) | narrative | | V | | | 1 year |
E5-6_05 | ESRS E5 | AR 35. |
| E5-6 | Description of related products and services at risk (resource use and circular economy) | narrative | | V | | | 1 year |
E5-5_18 | ESRS E5 | AR 28. |
| E5-5 | Disclosure of its engagement in product end-of-life waste management | narrative | | V | | | |
E5-4_08 | ESRS E5 | AR 25. |
| E5-4 | Description of how double counting was avoided and of choices made | narrative | Conditional | | | | |
E5-4_07 | ESRS E5 | AR 22. |
| E5-4 | Description of materials that are sourced from by-products or waste stream | narrative | | V | | | |
E5-2_10 | ESRS E5 | AR 12. (c) |
| E5-2 | Description of organisation of project (resource use and circular economy) | narrative | | V | | | |
E5-2_09 | ESRS E5 | AR 12. (b) |
| E5-2 | Description of other stakeholders involved in collective action (resource use and circular economy) | narrative | | V | | | |
E5-2_08 | ESRS E5 | AR 12. (a) |
| E5-2 | Description of contribution to circular economy | narrative | | V | | | |
E5-1_03 | ESRS E5 | AR 9. (a) |
| E5-1 | Description of whether and how policy addresses waste hierarchy (prevention, preparing for re-use, recycling, other recovery, disposal) | narrative | | V | | | |
E5-2_07 | ESRS E5 | AR 11. |
| E5-2 | Information about collective action on development of collaborations or initiatives increasing circularity of products and materials | narrative | | V | | | |
E5-1_04 | ESRS E5 | AR 9. (b) |
| E5-1 | Description of whether and how policy addresses prioritisation of strategies to avoid or minimise waste over waste treatment strategies | narrative | | V | | | |
E5-5_17 | ESRS E5 | 40. | AR 33
| E5-5 | Description of methodologies used to calculate data (waste generated) | narrative | | | | | |
E5-5_06 | ESRS E5 | 40. |
| E5-5 | Description of methodologies used to calculate data (resource outflows) | narrative | | | | | |
E5-5_16 | ESRS E5 | 39. |
| E5-5 | Total amount of radioactive waste | Mass | | | SFDR | | |
E5-5_15 | ESRS E5 | 39. |
| E5-5 | Total amount of hazardous waste | Mass | | | SFDR | | |
E5-5_14 | ESRS E5 | 38. (b) |
| E5-5 | Disclosure of materials that are present in waste | narrative | | | | | |
E5-5_13 | ESRS E5 | 38. (a) |
| E5-5 | Disclosure of waste streams relevant to undertaking's sector or activities | narrative | | | | | |
E5-5_12 | ESRS E5 | 38. |
| E5-5 | Disclosure of composition of waste | narrative | | | | | |
E5-5_10 | ESRS E5 | 37. (d) |
| E5-5 | Non-recycled waste | Mass | | | SFDR | | |
E5-5_11 | ESRS E5 | 37. (d) |
| E5-5 | Percentage of non-recycled waste | Percent | | | SFDR | | |
E5-5_09 | ESRS E5 | 37. (c) | AR 32
| E5-5 | Waste directed to disposal, breakdown by hazardous and non-hazardous waste and treatment type | Table/Mass | | | | | |
E5-5_07 | ESRS E5 | 37. (a) |
| E5-5 | Total Waste generated | Mass | | | | | |
E5-5_08 | ESRS E5 | 37. (b) | AR 31
| E5-5 | Waste diverted from disposal, breakdown by hazardous and non-hazardous waste and treatment type | Table/Mass | | | | | |
E5-6_04 | ESRS E5 | 43. (c) |
| E5-6 | Disclosure of critical assumptions used in estimates of financial effects of material risks and opportunities arising from resource use and circular economy-related impacts | narrative | | | | | 1 year |
E5-6_03 | ESRS E5 | 43. (b) |
| E5-6 | Description of effects considered and related impacts (resource use and circular economy) | narrative | | | | | 1 year |
E5-6_01 | ESRS E5 | 43. (a) | AR 36
| E5-6 | Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from resource use and circular economy-related impacts | Monetary | | | | | 3 years |
E5-6_02 | ESRS E5 | 43. (a) |
| E5-6 | Disclosure of qualitative information of anticipated financial effects of material risks and opportunities arising from resource use and circular economy-related impacts | narrative | | | | | 1 year |
E5-3_13 | ESRS E5 | 27. | AR 20
| E5-3 | The targets being set and presented are mandatory (required by legislation) | semi-narrative | | | | | |
E5-3_12 | ESRS E5 | 26. (c) | AR 14
| E5-3 | Disclosure of how responsibility for respecting identified ecological threshold is allocated (resource use and circular economy) | narrative | | V | | | |
E5-3_11 | ESRS E5 | 26. (b) | AR 14
| E5-3 | Disclosure of how ecological entity-specific threshold was determined (resource use and circular economy) | narrative | | V | | | |
E5-3_10 | ESRS E5 | 26. (a) | AR 14
| E5-3 | Disclosure of ecological threshold identified and methodology used to identify ecological threshold (resource use and circular economy) | narrative | | V | | | |
E5-3_09 | ESRS E5 | 25. |
| E5-3 | Layer in waste hierarchy to which target relates | semi-narrative | | | | | |
E5-3_08 | ESRS E5 | 24. (f) | AR 18
| E5-3 | Disclosure of how target relates to other matters related to resource use or circular economy | narrative | | | | | |
E5-3_07 | ESRS E5 | 24. (e) |
| E5-3 | Disclosure of how target relates to waste management | narrative | | | | | |
E5-3_06 | ESRS E5 | 24. (e) |
| E5-3 | Target relates to waste management | semi-narrative | | | | | |
E5-3_05 | ESRS E5 | 24. (d) |
| E5-3 | Disclosure of how target relates to reversal of depletion of stock of renewable resources | narrative | | | | | |
E5-3_04 | ESRS E5 | 24. (c) | AR 17
| E5-3 | Disclosure of how target relates to minimisation of primary raw material | narrative | | | | | |
E5-3_03 | ESRS E5 | 24. (b) |
| E5-3 | Disclosure of how target relates to increase of circular material use rate | narrative | | | | | |
E5-3_02 | ESRS E5 | 24. (a) |
| E5-3 | Disclosure of how target relates to increase of circular design | narrative | | | | | |
E5-3_01 | ESRS E5 | 24. | AR 16
| E5-3 | Disclosure of how target relates to resources (resource use and circular economy) | narrative | | | | | |
E5-5_03 | ESRS E5 | 36. (b) |
| E5-5 | Disclosure of the reparability of products | narrative | | | | | |
E5.MDR-T_01-13 | ESRS E5 | 23. |
| E5-3 | Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ] | MDR-T | | | | | |
E5-5_05 | ESRS E5 | 36. (c) | AR 27
| E5-5 | The rates of recyclable content in products packaging | Percent | | | | | |
E5-5_04 | ESRS E5 | 36. (c) | AR 27
| E5-5 | The rates of recyclable content in products | Percent | | | | | |
E5-5_01 | ESRS E5 | 35. | AR 26
| E5-5 | Description of the key products and materials that come out of the undertaking’s production process | narrative | | | | | |
E5-5_02 | ESRS E5 | 36. (a) |
| E5-5 | Disclosure of the expected durability of the products placed on the market, in relation to the industry average for each product group | Table/Percent | | | | | |
E5-4_06 | ESRS E5 | 32. | AR 24
| E5-4 | Description of methodologies used to calculate data and key assumptions used | narrative | | | | | |
E5-4_04 | ESRS E5 | 31. (c) | AR 23
| E5-4 | The absolute weight of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking’s products and services (including packaging) | Mass | | | | | |
E5-4_05 | ESRS E5 | 31. (c) | AR 23
| E5-4 | Percentage of secondary reused or recycled components, secondary intermediary products and secondary materials | Percent | | | | | |
E5-4_03 | ESRS E5 | 31. (b) | AR 23
| E5-4 | Percentage of biological materials (and biofuels used for non-energy purposes) | Percent | | | | | |
E5-4_02 | ESRS E5 | 31. (a) |
| E5-4 | Overall total weight of products and technical and biological materials used during the reporting period | Mass | | | | | |
E5-4_01 | ESRS E5 | 30. | AR 21
| E5-4 | Disclosure of information on material resource inflows | narrative | | | | | |
E5-2_06 | ESRS E5 | 20. (f) |
| E5-2 | Description of Optimistation of waste management | narrative | | V | | | |
E5-2_05 | ESRS E5 | 20. (e) | AR 13
| E5-2 | Description of actions taken to prevent waste generation in the undertaking's upstream and downstram value chain | narrative | | V | | | |
E5-2_04 | ESRS E5 | 20. (d) |
| E5-2 | Description of application of circular business practices | narrative | | V | | | |
E5-2_03 | ESRS E5 | 20. (c) |
| E5-2 | Description of application of circular design | narrative | | V | | | |
E5-2_02 | ESRS E5 | 20. (b) |
| E5-2 | Description of higher rates of use of secondary raw materials | narrative | | V | | | |
E5-2_01 | ESRS E5 | 20. (a) |
| E5-2 | Description of higher levels of resource efficiency in use of technical and biological materials and water | narrative | | V | | | |
E5.MDR-A_01-12 | ESRS E5 | 19. |
| E5-2 | Actions and resources in relation to resource use and circular economy [see ESRS 2 MDR-A] | MDR-A | | | | | |
E5-1_02 | ESRS E5 | 15. (b) |
| E5-1 | Disclosure of whether and how policy addresses sustainable sourcing and use of renewable resources | narrative | | | | | |
E5-1_01 | ESRS E5 | 15. (a) |
| E5-1 | Disclosure of whether and how policy addresses transitioning away from use of virgin resources, including relative increases in use of secondary (recycled) resources | narrative | | | | | |
E5.IRO-1_02 | ESRS E5 | 11. (b) |
| IRO-1 | Disclosure of whether and how the undertaking has conducted consultations (resource and circular economy) | narrative | | | | | |
E5.MDR-P_01-06 | ESRS E5 | 14. |
| E5-1 | Policies to manage its material impacts, risks and opportunities related to resource use and circular economy [see ESRS 2 MDR-P] | MDR-P | | | | | |
E5.IRO-1_01 | ESRS E5 | 11. (a) | AR 1 - AR 7
| IRO-1 | Disclosure of whether the undertaking has screened its assets and activities in order to identify actual and potential impacts, risks and opportunities in own operations and upstream and downstream value chain, and if so, methodologies, assumptions and tools used | narrative | | | | | |