(a) ESRS E1 Climate Change addresses climate change mitigation, climate change adaptation and energy consumption, whereas ESRS E5 Resource Use and Circular Economy addresses inflows of materials (including fossil fuels not used for energy), resource extraction and circular economy practices that can reduce GHG emissions (carbon footprint) and energy intensity.

(b) ESRS E2 Pollution addresses emissions of pollutants to air, water and soil (including microplastics), and substances of concern (SoC), including substances of very high concern (SVHC), whereas ESRS E5 Resource Use and Circular Economy addresses resource use and waste management practices that may generate or mitigate such emissions in the value chain.

(c) ESRS E3 Water addresses the use and management of water as a physical resource and the operations of the undertaking in areas with water stress, whereas ESRS E5 Resource Use and Circular Economy addresses marine resources and water-intensive processes through which circular measures can reduce consumption and improve efficiency.

(d) ESRS E4 Biodiversity and Ecosystems addresses biodiversity and ecosystems impacts, whereas ESRS E5 Resource Use and Circular Economy addresses resource use, waste management and circular economy activities that may contribute to or alleviate such impacts.

(e) ESRS S3 Affected Communities addresses material impacts on people and communities arising from the undertaking's activities, including those linked to resource use, products and services, and waste, whereas ESRS E5 Resource Use and Circular Economy addresses these activities from a technical perspective in terms of resource inflows, resource outflows, waste and circular economy practices.

(f) ESRS S4 Consumers and End-users addresses information-related impacts on consumers or end-users, their personal safety and their social inclusion, whereas ESRS E5 addresses resource use, waste management and circularity aspects of those same products and services. Disclosures under ESRS E5 Resource Use and Circular Economy on these aspects are relevant for understanding the information-related and inclusion impacts on consumers and end-users that are reported under ESRS S4 Consumers and End-users.