ESRS E5 环境

资源使用和循环经济

📅 November 2025 📄 Draft 🏛️ EFRAG 📋 5 个披露要求

📌 CSRD 背景:ESRS 是欧盟《企业可持续发展报告指令》(CSRD) 的技术实施标准。 了解 CSRD →

披露要求 (5)

与其他标准的交互关系

ESRS E1 Climate Change addresses climate change mitigation, climate change adaptation and energy consumption, whereas ESRS E5 Resource Use and Circular Economy addresses inflows of materials (includin
ESRS E2 Pollution addresses emissions of pollutants to air, water and soil (including microplastics), and substances of concern (SoC), including substances of very high concern (SVHC), whereas ESRS E5
ESRS E3 Water addresses the use and management of water as a physical resource and the operations of the undertaking in areas with water stress, whereas ESRS E5 Resource Use and Circular Economy addre
ESRS E4 Biodiversity and Ecosystems addresses biodiversity and ecosystems impacts, whereas ESRS E5 Resource Use and Circular Economy addresses resource use, waste management and circular economy activ
ESRS S3 Affected Communities addresses material impacts on people and communities arising from the undertaking’s activities, including those linked to resource use, products and services, and waste, w
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