ESRS Standard
ESRS Standard
Note on paragraph numbers: The official version of this standard prints the number "1." before every paragraph. The automatic numbering did not resolve there. The numbers below show the order of the paragraphs on the page. The references in the Application Requirements confirm this order. Check the number against the primary source before you cite it.
1. The objective of this Standard is to set out Disclosure Requirements (DRs) related to resource use and circular economy, particularly with respect to the sub-topics specified in paragraph 6 of this Standard. If not all the sub-topics prescribed by this Standard are to be reported following the materiality assessment, paragraph 30 of ESRS 1 General Requirements applies.
2. The sustainability statement shall provide information in relation to ESRS E5 Resource Use and Circular Economy if this topic relates to material impacts, risks and opportunities. Such information shall cover all the reporting areas listed in paragraph 5 of ESRS 1 General Requirements.
3. The DRs in this Standard complement the provisions in ESRS 2 General Disclosures, which require the undertaking to disclose information about topics related to material impacts, risks and opportunities, in particular:
(a) ESRS 2 SBM 3 Interaction of material impacts risks and opportunities with strategy and business model, and financial effects; and
(b) ESRS 2 IRO 2 Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement.
4. In this Standard, each DR is introduced by a disclosure objective except for policies, actions and targets, for which the provisions in ESRS 2 GDR-P, GDR-A and GDR-T provide the necessary framing for the relevant DRs.
5. This standard takes account of EU policy and regulatory frameworks, including the EU Circular Economy Action Plan (2020), the European Clean Industrial Deal (2025), the Eco-design for Sustainable Products Regulation (Regulation (EU) 2024/1781), the Waste Framework Directive (Directive 2008/98/EC), the Right to Repair Directive (Directive (EU) 2024/1799) and the Critical Raw Materials Act (Regulation (EU) 2024/1252).
6. This Standard sets out DRs with respect to the following sub-topics: resource inflows; resource outflows related to products and services; resource outflows related to waste.
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