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.
12. The objective of this DR is to provide an understanding of the undertaking's resource inflows. This includes information about the types and circularity of resources entering the undertaking.
13. The undertaking shall disclose the following information:
(a) the key materials used, providing for each a concise description and specifying any critical raw materials and strategic raw materials it contains;
(b) the total weight of all key materials;
(c) a breakdown of each key material, expressed in weight or as a percentage of the total weight of all key materials; and
(d) the secondary resources used, expressed in weight or as a percentage of the total weight of key materials.
Application Requirements (AR)
Application Requirements (AR)
AR 1 for para. 13(a) (Resource inflows)
When reporting the information required by paragraph 13(a):
(a) the undertaking shall provide a concise description of each key material, reflecting its role and relevance in the context of the undertaking's operations;
(b) if the distinction between technical material and biological material is relevant to understanding the undertaking's impacts, risks or opportunities, it shall reflect this distinction in the description of its key materials.
AR 2 for para. 13(a) (Resource inflows)
Critical raw materials and strategic raw materials, as identified in Annex I and Annex II of the Critical Raw Materials Act (Regulation (EU) 2024/1252), may be part of the undertaking’s key materials. Where this is the case, the undertaking shall specify so.
For example, an undertaking may identify a battery as a key material for its operations and specify that it contains lithium, which is classified as a critical and strategic raw material.
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