ESRS Standard
ESRS Standard
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6 Resource use is an important factor in relation to other environmental impacts such as climate change, Pollution, Water and Marine resources and Biodiversity. A Circular economy is a system that strives for the sustainable use of resources in the extraction, processing, production, consumption and management of Waste. Such a system has multiple benefits for the environment, in particular reducing material and energy consumption and emissions to air (greenhouse gas emissions or other Pollution), limiting Water withdrawals and discharges, and regenerating nature to limit Impacts on biodiversity.
7 To provide a comprehensive overview of which other environmental aspects may be material in relation to resource use and the Circular economy, relevant disclosure requirements are also included in the following environmental ESRSs:
(a) ESRS E1 Climate Change, which primarily addresses greenhouse gas emissions and energy resources (energy consumption),
b) ESRS E2 Pollution, which deals in particular with emissions to water, air and Soil and Substances of concern,
(c) ESRS E3 Water and Marine Resources, which deals in particular with Water Resources (Water consumption) and Marine Resources; and
d) ESRS E4 Biodiversity and ecosystems, which deals primarily with ecosystems, species and Raw materials.
8. the company's impacts related to Resource use and Circular economy, in particular impacts related to Waste, can affect people and communities. Material negative impacts on communities affected by impacts attributable to the company in connection with resource use and the Circular economy are recorded in ESRS S3 Affected Communities. The efficient and circular use of resources also benefits competitiveness and economic well-being.
9 This standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 General Disclosures.
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