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E5-3 – Targets related to resource use and circular economy

Revised ESRS 2026

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.

11. The undertaking shall disclose its resource use and circular economy targets in accordance with the provisions of ESRS 2 GDR-T.


Examples from previous practice

The examples only show how other companies have disclosed a requirement so far. Audited ESRS reports are not yet available. There is no guarantee that the examples are correct or complete.

E5-3 – Resource use targets

We are committed to continuing to use 100% certified sustainable biomass for our energy production. We also aim to reuse, recycle or contribute to resource recovery for all components from our global wind farms, both onshore and offshore, as well as all solar panels from our solar parks.


This article has been machine translated. In case of errors, please contact [email protected].

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