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E5-4 - Resource inflows

Updated over 5 months ago

ESRS Standard

The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.

28 The entity shall disclose information about its Resource inflows in the context of its Material Impacts, Risks and Opportunities.

29 The objective of this disclosure requirement is to provide an understanding of the use of resources in the entity's own operations and within its upstream Value chain.

30 The disclosure required by paragraph 28 shall include a description of the material Resource inflows of products (including Packaging) and materials (including critical Raw materials and rare earth elements), water and property, plant and equipment used in the company's operations and upstream Value chain.

31 If a company concludes that Resource inflows are a material sustainability aspect, it shall disclose the following information on the materials used in the manufacture of the company's products and services during the reporting period, in tons or kilograms:

  • (a) the total weight of products and technical and biological materials used during the reporting period,

  • b) the percentage of biological materials (and biofuels used for non-energy purposes) used in the manufacture of the company's products and services (including Packaging) that are sustainably sourced, with information on the certification scheme used and the application of the cascade principle; and

  • c) the weight (in absolute numbers and as a percentage) of reused or recycled secondary components, products and materials (including Packaging) used in the manufacture of the company's products and services.

32 The company provides information on the methods used to calculate the data. It shall indicate whether the data is derived from direct measurements or estimates and the assumptions used.


Application Requirements (AR)

AR 21. resource inflows may include the following categories: IT equipment, textiles, furniture, buildings, heavy, medium and light machinery, heavy, medium and light transportation, and warehouse equipment. Resource inflows indicators include Raw materials, Associated process materials and Semi-finished goods or parts.

AR 22 Companies to which the provisions in paragraph 31 apply may also provide transparency regarding the materials that originate from By-products/waste streams(e.g. leftover material that was not previously included in a product).

AR 23 The denominator of the percentage indicator required under paragraph 31(b) and (c) shall be the total weight of materials used during the reporting period.

AR 24 The reported usage data shall refer to the material in its original state and shall not be presented with other data changes, such as reporting as "dry weight".

AR 25 If the Reuse and Recycling categories overlap, the company shall indicate how double counting was avoided and what decisions were made in this regard.


Examples from past practice

Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.

E5-4 - Focus on resources

The most important Raw materials and materials in our Value chain include water, plastic packaging, aluminum, copper and fossil energy. For reasons of confidentiality, we do not provide absolute quantities or volumes of the resources used.

Water

Water is an indispensable resource for our production processes. We are continuously working to optimize our Water consumption and expand recycling measures in order to increase resource efficiency and reduce environmental impact.

Plastic packaging

Our supply chains require the use of plastic packaging, for example to protect and transport our products. Together with our suppliers, we rely on take-back systems and the reuse of packaging to minimize Waste and promote the Circular economy. In addition, we continuously examine alternatives and solutions for reducing packaging materials.

Aluminum and copper

Aluminum and copper are key materials for the manufacture of our products. We value responsible sourcing of these Raw materials and work with Suppliers who share our standards for environmental and social responsibility. Recycling also plays an important role here in order to reduce the need for primary materials.

Fossil energy

The energy requirements of our production facilities are high, and part of this is still covered by fossil fuels. Nevertheless, we are pursuing ambitious decarbonization targets and are increasingly relying on renewable energy and energy efficiency measures to reduce our carbon footprint. Our climate strategy is based on scientifically sound Targets.

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

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