ESRS (revised 2026)
ESRS E5 Resource Use and Circular Economy – ESRS (revised 2026)

ESRS (revised 2026) E5-5: Resource outflows: products and waste

What does E5-5 require?

The undertaking discloses for its key products qualitative or quantitative information on expected durability and on repairability, and the designed recyclability rate of key products and their packaging (recyclable material weight over total weight). For waste from own operations it describes its waste streams by name and key materials, the total weight generated, the proportion diverted from disposal split between hazardous and non-hazardous and by preparation for reuse, recycling and other recovery (incineration with energy recovery only where it meets the Waste Framework Directive R1 conditions), the proportion directed to disposal split hazardous and non-hazardous and by incineration, landfill and other disposal, and the proportion whose final destination is unknown, all as percentages of total waste; and the total radioactive waste under the Euratom definition. Weights are the material's original state, not dry weight.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • B7 B7 Resource use, circular economy and waste management
  • C2.2 Core metric C2.2: Waste generation and disposal

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS E5 Resource Use and Circular Economy – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.