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.
14. The objective of this DR is to provide an understanding of how the undertaking contributes to the circular economy by designing, manufacturing and providing products and services in accordance with circular economy principles, and by effectively managing waste.
Products
15. The undertaking shall disclose:
(a) qualitative or quantitative information on the expected durability of its key products;
(b) qualitative or quantitative information on the extent to which its key products are repairable;
(c) the designed recyclability rate of its key products and their packaging.
Waste
16. The undertaking shall disclose the following information on waste from its own operations:
(a) a description of the undertaking's waste streams;
(b) the total weight of waste generated;
(c) the proportion of waste diverted from disposal, expressed as a percentage of total waste generated, with a breakdown between hazardous waste and non-hazardous waste, and a breakdown by the following operation types:
i. preparation for reuse;
ii. recycling;
iii. other recovery operations;
(d) the proportion of waste directed to disposal, expressed as a percentage of total waste generated, with a breakdown between hazardous waste and non-hazardous waste, and a breakdown by the following operation types:
i. incineration;
ii. landfill;
iii. other disposal operations;
(e) the proportion of waste for which the final destination is unknown, expressed as a percentage of total waste generated.
17. The undertaking shall disclose the total amount of radioactive waste it generates, in accordance with the definition of radioactive waste in Article 3(7) of Council Directive 2011/70/Euratom.
Footnote to paragraph 16(d)
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #13 in Table 2 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ('Non-recycled waste ratio').
Footnote to paragraph 16(d) (hazardous and non-hazardous waste) and to paragraph 17
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #9 in Table 1 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ('Hazardous waste and radioactive waste ratio').
Application Requirements (AR)
Application Requirements (AR)
AR 3 for para. 15(c) (Products)
When disclosing information in accordance with paragraph 15(c), the undertaking shall use the following equation:
(a) for products:
Designed recyclability rate = (total weight of recyclable materials incorporated in product X) ÷ (total weight of product X) × 100(b) for packaging:
Designed recyclability rate = (total weight of recyclable materials incorporated in packaging X) ÷ (total weight of packaging X) × 100
AR 4 for para. 16(a) (Waste)
When reporting in accordance with paragraph 16(a) on waste streams, it is sufficient to provide a name (for example, in accordance with the European List of Waste by Commission Decision 2000/532/EC) and an indication of the key materials that are included in the waste stream, such as biomass, metals, non-metallic minerals, plastics, textiles, critical raw materials, rare earths, etc.
AR 5 for paras. 16(b)–(d) and 17 (Waste)
When reporting in accordance with paragraphs 16(b)–(d) and 17, the data shall reflect the material’s weight in its original state and shall not be presented with further data manipulation, such as reporting it as ‘dry’ weight.
AR 6 for para. 16(c)(iii) (Waste)
A list of recovery operations is found in Annex II, Directive 2008/98/EC on waste (Waste Framework Directive). ‘Other recovery operations’ shall meet the definitions and requirements of the WFD.
When reporting Waste in accordance with paragraph 16(c)(iii), the undertaking shall specify, if relevant, what these ‘other recovery operations’ are.
Incineration with energy recovery is considered an ‘other recovery operation’ only when it meets the conditions of point R1 in Annex II ‘Recovery operations’ of the WFD.
AR 7 for para. 16(d)(iii) (Waste)
A list of disposal operations is found in Annex I, Directive 2008/98/EC on waste (Waste Framework Directive).
This article has been machine translated. In case of errors, please contact [email protected].