ESRS Standard
ESRS Standard
33 The entity shall disclose information about its Resource outflows, including Waste, associated with its Material impacts, Risks and Opportunities.
34 Targets of this disclosure requirement are to provide an understanding of the following:
(a) how the company contributes to the Circular economy by.
i) designing products and materials in line with Circular economy principles, and
ii) how it increases or maximizes the extent to which products, materials and Waste are put back into circulation after first use in practice; and
(b) the company's waste reduction and waste management strategy, and the extent to which the company has knowledge of how its pre-consumer waste is managed within its own operations.
Products and materials
35 The company provides a description of the main products and materials that originate from the company's production processes and are designed according to circular principles, including durability, reusability, reparability, dismantling, remanufacturing, refurbishing, recycling, returning to the biological cycle or optimizing the use of the product or material through other circular business models.
36. entities for which outflows are material shall disclose the following:
(a) the expected durability of products placed on the market by the company relative to the industry average for each product group,
b) the reparability of products, using an established rating system where possible,
c) the recyclable content in products and their packaging.
Waste
37 The company provides the following information on the total amount of waste generatedby its own activities in tons or kilograms:
(a) the total amount of waste generated,
(b) the total quantity by weight diverted from disposal, broken down by hazardous and non-hazardous waste and by the following types of recovery operations:
i. Preparation for Reuse,
ii. Recycling, and
iii. other recovery operations,
(c) the quantity destined for disposal by type of waste treatment and the total quantity of all three types, broken down into non-hazardous and hazardous waste. Information shall be provided on the following types of waste treatment:
i. Incineration,
ii. Landfilling and
iii. other types of disposal,
(d) and the total amount and percentage of non-recycled Waste(91).
38. with regard to the composition of Waste, the company shall disclose the following:
(a) the waste streams relevant to its sector or activities (e.g. tailings for companies in the mining sector, electronic waste for companies in the consumer electronics sector, or food waste for companies in the agriculture or hospitality sectors); and
b) the materials contained in the Waste (e.g. biomass, metals, non-metallic minerals, plastics, textiles, critical Raw materials and rare earth elements).
(39) The company shall also indicate the total amount of Hazardous waste and radioactive waste it generates in accordance with Article 3(7) of Council Directive 2011/70/Euratom. (92)
(40) The company shall provide background information on the methodologies used to calculate the data and in particular on the criteria and assumptions used to identify and classify products designed according to circular principles in accordance with paragraph 35. It shall indicate whether the data are derived from direct measurements or estimates and the assumptions used.
Application Requirements (AR)
Application Requirements (AR)
AR 26 The information on products and materials to be reported in accordance with paragraph 35 refers to all materials and products that originate from the company's production process and that a company places on the market (including Packaging).
AR 27 The company shall use the total weight of materials used during the reporting period as the denominator when establishing the ratio.
AR 28 The company may indicate its involvement in end-of-life waste management, e.g. through extended producer responsibility schemes or take-back schemes.
AR 29 "Waste type" means a classification into non-hazardous and hazardous waste. Some specific wastes, such as radioactive waste, can also be presented as a separate waste type.
AR 30: For the waste streamsrelevant to its sectors or activities, the company may take into account the waste descriptions of the European Waste Catalog.
AR 31 Examples of other types of recovery operations referred to in paragraph 37(b)(iii) are listed in Annex II to Directive 2008/98/EC (Waste Framework Directive).
AR 32 Examples of other types of disposal referred to in paragraph 37(c)(iii) are listed in Annex I to Directive 2008/98/EC (Waste Framework Directive).
AR 33 When providing background information in accordance with paragraph 40, the company may
(a) explain the reasons for the high weight of Waste sent for disposal (e.g. local regulations prohibiting the landfilling of certain types of Waste)
b) explain the sector practices, sector standards or external regulations that require a particular type of disposal; and
c) indicate whether the data has been modeled or is derived from direct measurements, e.g. waste transfer notes from contracted waste collectors.
Examples from previous practice
Examples from previous practice
Examples serve only as an indication of how a disclosure requirement has been stated by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E5-5 - Our handling of Waste
We work with licensed service providers for waste disposal, who are subject to regular audits depending on the Site. The contract is terminated in the event of non-compliance. There were no such cases in 2023.
Waste is categorized in accordance with national legislation and we adhere to the Waste hierarchy of the EU Waste Framework Directive (Directive 2008/98/EC).
We implement actions to prevent and reduce waste, for example by optimizing processes to increase material efficiency. Recyclable waste is separated and treated accordingly. Non-recyclable Waste is disposed of in accordance with the applicable regulations and, where possible, we recover energy from these fractions. Landfilling only takes place within the framework of strict legal regulations, and Hazardous waste is either further processed or disposed of in accordance with requirements.
The total volume of waste has increased due to new production facilities. Changes in waste classification in some countries led to a shift in the ratio of hazardous to non-hazardous waste. In addition, cooperation with waste disposal service providers has reduced the amount of waste sent to landfill and increased material recycling.
This article has been machine translated. In case of errors, please contact [email protected].