# ESRS E5 Resource Use and Circular Economy Disclosures

> Draft and validate ESRS E5 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E5-IRO-1 resource-use and circular-economy IRO assessment, E5-1 policies, E5-2 actions and resources, E5-3 targets, E5-4 resource inflows with secondary/recycled and sustainably-sourced shares and critical-raw-materials exposure, E5-5 resource outflows covering product durability/reparability/recyclability/recycled content and waste by treatment route including hazardous waste, and E5-6 anticipated financial effects from resource-use and circular-economy-related impacts, risks, and opportunities. References the EU Circular Economy Action Plan, ESPR, Waste Framework Directive, PPWR, Right-to-Repair Directive, Battery Regulation, and Critical Raw Materials Act; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.



Tags: CSRD, ESRS, ESRS E5, Circular Economy, Resource Use, Recycled Content, Waste, Hazardous Waste, Ecodesign, ESPR, PPWR, Right to Repair, Battery Regulation, Critical Raw Materials, Sustainability Reporting, EFRAG, GRC, ESG


## Example Prompts

- Draft the full ESRS E5 pack for our consumer-electronics group with EPR exposure, recycled-content targets, take-back programmes, and hazardous-waste streams
- Build the E5-4 resource inflows disclosure from our bills-of-materials with secondary-content shares, sustainably-sourced certifications, and critical-raw-materials dependency
- Draft E5-5 resource outflows for our product portfolio including durability, reparability, recyclability, recycled content, and waste by treatment route
- Prepare the E5 packaging section for our FMCG business under the Packaging and Packaging Waste Regulation, including reuse, recycled-content, and EPR-fee modulation impacts
- Produce a non-materiality statement for ESRS E5 referencing our DMA decision, resource-flow screening, waste-route review, and product end-of-life assessment

URL: https://rakenne.app/skills/esrs-e5-circular-economy/index.md

Try this skill: https://rakenne.app/a/?skill=esrs-e5-circular-economy



## Overview

Draft and validate ESRS E5 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E5-IRO-1 resource-use and circular-economy IRO assessment, E5-1 policies, E5-2 actions and resources, E5-3 targets, E5-4 resource inflows with secondary/recycled and sustainably-sourced shares and critical-raw-materials exposure, E5-5 resource outflows covering product durability/reparability/recyclability/recycled content and waste by treatment route including hazardous waste, and E5-6 anticipated financial effects from resource-use and circular-economy-related impacts, risks, and opportunities. References the EU Circular Economy Action Plan, ESPR, Waste Framework Directive, PPWR, Right-to-Repair Directive, Battery Regulation, and Critical Raw Materials Act; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.


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