{"id":10950,"date":"2026-09-01T11:47:02","date_gmt":"2026-09-01T08:47:02","guid":{"rendered":"https:\/\/esghub.ro\/?p=10950"},"modified":"2026-09-01T11:47:02","modified_gmt":"2026-09-01T08:47:02","slug":"esrs-e5-standard-resource-use-and-the-circular-economy","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/standardul-esrs-e5-utilizarea-resurselor-si-economia-circulara\/","title":{"rendered":"ESRS Standard E5: Resource Use and the Circular Economy"},"content":{"rendered":"<p data-start=\"557\" data-end=\"762\"><strong data-start=\"557\" data-end=\"614\">ESRS E5 Resource use and the circular economy<\/strong> stabile\u0219te cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale legate de utilizarea resurselor \u0219i economia circular\u0103.<\/p>\n<p data-start=\"764\" data-end=\"1044\">Standardul se aplic\u0103 atunci c\u00e2nd aceast\u0103 tem\u0103 este asociat\u0103 unor impacturi, riscuri sau oportunit\u0103\u021bi materiale identificate de companie. Dac\u0103 numai anumite subteme sunt materiale, se aplic\u0103 regulile privind materialitatea prev\u0103zute de ESRS 1.<\/p>\n<h2 data-section-id=\"1vyuglc\" data-start=\"1046\" data-end=\"1103\">Aspectele de sustenabilitate care fac obiectul ESRS E5<\/h2>\n<p data-start=\"1105\" data-end=\"1154\">ESRS E5 revizuit acoper\u0103 3 subteme principale:<\/p>\n<ul data-start=\"1156\" data-end=\"1316\">\n<li data-section-id=\"1pnolm4\" data-start=\"1156\" data-end=\"1178\">intr\u0103rile de resurse<\/li>\n<li data-section-id=\"1s8shyv\" data-start=\"1179\" data-end=\"1235\">ie\u0219irile de resurse asociate produselor \u0219i serviciilor<\/li>\n<li data-section-id=\"yotuas\" data-start=\"1236\" data-end=\"1316\">ie\u0219irile de resurse asociate de\u0219eurilor.<\/li>\n<\/ul>\n<p data-start=\"1318\" data-end=\"1508\">Standardul urm\u0103re\u0219te s\u0103 ofere informa\u021bii despre modul \u00een care compania utilizeaz\u0103 resursele, aplic\u0103 principiile economiei circulare, proiecteaz\u0103 produse \u0219i servicii \u0219i gestioneaz\u0103 de\u0219eurile. ESRS E5 ia \u00een considerare mai multe cadre europene relevante, inclusiv Planul de ac\u021biune al UE pentru economia circular\u0103, Regulamentul privind proiectarea ecologic\u0103 pentru produse sustenabile, Directiva-cadru privind de\u0219eurile, Directiva privind dreptul la reparare \u0219i Regulamentul privind materiile prime critice.<\/p>\n<h2 data-section-id=\"awzhv1\" data-start=\"1864\" data-end=\"1889\">Reporting obligations<\/h2>\n<p data-start=\"1891\" data-end=\"1945\">ESRS E5 revizuit cuprinde 5 cerin\u021be de prezentare.<\/p>\n<p data-start=\"1947\" data-end=\"2006\"><strong data-start=\"1947\" data-end=\"2006\">Managing impacts, risks and opportunities<\/strong><\/p>\n<ul data-start=\"2008\" data-end=\"2169\">\n<li data-section-id=\"n20efk\" data-start=\"2008\" data-end=\"2083\">E5-1 Politici legate de utilizarea resurselor \u0219i economia circular\u0103<\/li>\n<li data-section-id=\"1avjyqh\" data-start=\"2084\" data-end=\"2169\">E5-2 Ac\u021biuni \u0219i resurse legate de utilizarea resurselor \u0219i economia circular\u0103<\/li>\n<\/ul>\n<p data-start=\"2171\" data-end=\"2194\"><strong data-start=\"2171\" data-end=\"2194\">Indicators and targets<\/strong><\/p>\n<ul data-start=\"2196\" data-end=\"2370\">\n<li data-section-id=\"y8trrn\" data-start=\"2196\" data-end=\"2268\">E5-3 \u021ainte legate de utilizarea resurselor \u0219i economia circular\u0103<\/li>\n<li data-section-id=\"6i1nz5\" data-start=\"2269\" data-end=\"2300\">E5-4 Intr\u0103ri de resurse<\/li>\n<li data-section-id=\"vbb3h\" data-start=\"2301\" data-end=\"2370\">E5-5 Ie\u0219iri de resurse.<\/li>\n<\/ul>\n<p data-start=\"2372\" data-end=\"2728\">ESRS E5 completeaz\u0103 \u00een special ESRS 2 SBM-3, privind interac\u021biunea impacturilor, riscurilor \u0219i oportunit\u0103\u021bilor materiale cu strategia \u0219i modelul de afaceri \u0219i efectele financiare, \u0219i ESRS 2 IRO-2, privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale \u0219i cerin\u021bele incluse \u00een declara\u021bia de sustenabilitate.<\/p>\n<h2 data-section-id=\"jxtpkt\" data-start=\"2730\" data-end=\"2802\">E5-1 Politici legate de utilizarea resurselor \u0219i economia circular\u0103<\/h2>\n<p data-start=\"2804\" data-end=\"2932\">Compania trebuie s\u0103 prezinte politicile privind utilizarea resurselor \u0219i economia circular\u0103 \u00een conformitate cu ESRS 2 GDR-P. Dac\u0103 integreaz\u0103 principii ale economiei circulare sau cerin\u021be de proiectare ecologic\u0103 \u00een produsele sale principale sau \u00een serviciile de economie circular\u0103, compania trebuie s\u0103 explice modul \u00een care face acest lucru. Politicile pot aborda, de exemplu, reducerea utiliz\u0103rii resurselor primare, cre\u0219terea utiliz\u0103rii resurselor secundare, proiectarea produselor pentru o durat\u0103 de via\u021b\u0103 mai mare, reparabilitatea \u0219i reciclabilitatea.<\/p>\n<h2 data-section-id=\"1lbuylw\" data-start=\"3404\" data-end=\"3486\">E5-2 Ac\u021biuni \u0219i resurse legate de utilizarea resurselor \u0219i economia circular\u0103<\/h2>\n<p data-start=\"3488\" data-end=\"3664\">Compania trebuie s\u0103 prezinte principalele ac\u021biuni privind utilizarea resurselor \u0219i economia circular\u0103 \u00een conformitate cu ESRS 2 GDR-A.<\/p>\n<p data-start=\"3666\" data-end=\"3703\">Ac\u021biunile pot include m\u0103suri privind:<\/p>\n<ul data-start=\"3705\" data-end=\"4016\">\n<li data-section-id=\"erpayt\" data-start=\"3705\" data-end=\"3744\">reducerea utiliz\u0103rii materiilor prime<\/li>\n<li data-section-id=\"1mf9n61\" data-start=\"3745\" data-end=\"3797\">\u00eenlocuirea resurselor primare cu resurse secundare<\/li>\n<li data-section-id=\"eqlmd\" data-start=\"3798\" data-end=\"3839\">reutilizarea \u0219i reciclarea materialelor<\/li>\n<li data-section-id=\"lv7352\" data-start=\"3840\" data-end=\"3872\">reducerea gener\u0103rii de de\u0219euri<\/li>\n<li data-section-id=\"vie3p5\" data-start=\"3873\" data-end=\"3909\">cre\u0219terea durabilit\u0103\u021bii produselor<\/li>\n<li data-section-id=\"1byvr3j\" data-start=\"3910\" data-end=\"3968\">cre\u0219terea reparabilit\u0103\u021bii \u0219i reciclabilit\u0103\u021bii produselor<\/li>\n<li data-section-id=\"1ynx73d\" data-start=\"3969\" data-end=\"4016\">dezvoltarea unor modele de afaceri circulare.<\/li>\n<\/ul>\n<h2 data-section-id=\"1sj64f2\" data-start=\"4018\" data-end=\"4087\">E5-3 \u021ainte legate de utilizarea resurselor \u0219i economia circular\u0103<\/h2>\n<p data-start=\"4089\" data-end=\"4252\">Compania trebuie s\u0103 prezinte \u021bintele privind utilizarea resurselor \u0219i economia circular\u0103 \u00een conformitate cu ESRS 2 GDR-T. \u021aintele pot viza reducerea consumului de resurse, cre\u0219terea propor\u021biei resurselor secundare, \u00eembun\u0103t\u0103\u021birea caracteristicilor circulare ale produselor sau reducerea cantit\u0103\u021bii de de\u0219euri generate.<\/p>\n<h2 data-section-id=\"uzlvws\" data-start=\"4451\" data-end=\"4479\">E5-4 Intr\u0103ri de resurse<\/h2>\n<p data-start=\"4481\" data-end=\"4612\">Scopul E5-4 este de a permite \u00een\u021belegerea tipurilor \u0219i gradului de circularitate al resurselor care intr\u0103 \u00een activitatea companiei.<\/p>\n<p data-start=\"4614\" data-end=\"4643\">Compania trebuie s\u0103 prezinte:<\/p>\n<ul data-start=\"4645\" data-end=\"5145\">\n<li data-section-id=\"ryll8z\" data-start=\"4645\" data-end=\"4714\">principalele materiale utilizate \u0219i o descriere succint\u0103 a acestora<\/li>\n<li data-section-id=\"1jsdkbr\" data-start=\"4715\" data-end=\"4808\">materiile prime critice \u0219i materiile prime strategice con\u021binute \u00een acestea, dac\u0103 este cazul<\/li>\n<li data-section-id=\"i126yv\" data-start=\"4809\" data-end=\"4863\">greutatea total\u0103 a principalelor materiale utilizate<\/li>\n<li data-section-id=\"pglris\" data-start=\"4864\" data-end=\"4989\">defalcarea fiec\u0103rui material principal, exprimat\u0103 \u00een greutate sau ca procent din greutatea total\u0103 a materialelor principale<\/li>\n<li data-section-id=\"1m47679\" data-start=\"4990\" data-end=\"5145\">resursele secundare utilizate, exprimate \u00een greutate sau ca procent din greutatea total\u0103 a materialelor principale.<\/li>\n<\/ul>\n<p data-start=\"5147\" data-end=\"5396\">Materiile prime critice \u0219i strategice sunt identificate prin Regulamentul privind materiile prime critice. Dac\u0103 un material principal con\u021bine astfel de materii prime, compania trebuie s\u0103 precizeze acest lucru.<\/p>\n<h2 data-section-id=\"176j8lv\" data-start=\"5398\" data-end=\"5425\">E5-5 Ie\u0219iri de resurse<\/h2>\n<p data-start=\"5427\" data-end=\"5665\">E5-5 urm\u0103re\u0219te s\u0103 ofere informa\u021bii despre modul \u00een care compania contribuie la economia circular\u0103 prin proiectarea, fabricarea \u0219i furnizarea produselor \u0219i serviciilor \u0219i prin gestionarea de\u0219eurilor.<\/p>\n<h3 data-section-id=\"ydwtkc\" data-start=\"5667\" data-end=\"5678\">Produse<\/h3>\n<p data-start=\"5680\" data-end=\"5738\">Pentru produsele principale, compania trebuie s\u0103 prezinte:<\/p>\n<ul data-start=\"5740\" data-end=\"6013\">\n<li data-section-id=\"194v6y4\" data-start=\"5740\" data-end=\"5812\">informa\u021bii calitative sau cantitative privind durata de via\u021b\u0103 estimat\u0103<\/li>\n<li data-section-id=\"exmqkb\" data-start=\"5813\" data-end=\"5885\">informa\u021bii calitative sau cantitative privind gradul de reparabilitate<\/li>\n<li data-section-id=\"40h75l\" data-start=\"5886\" data-end=\"6013\">rata de reciclabilitate proiectat\u0103 a produselor principale \u0219i a ambalajelor acestora.<\/li>\n<\/ul>\n<p data-start=\"6015\" data-end=\"6153\">Aceste informa\u021bii permit evaluarea modului \u00een care principiile economiei circulare sunt integrate \u00een proiectarea \u0219i utilizarea produselor.<\/p>\n<h3 data-section-id=\"14jwyd1\" data-start=\"6155\" data-end=\"6166\">De\u0219euri<\/h3>\n<p data-start=\"6168\" data-end=\"6248\">Pentru de\u0219eurile generate de opera\u021biunile proprii, compania trebuie s\u0103 prezinte:<\/p>\n<ul data-start=\"6250\" data-end=\"6536\">\n<li data-section-id=\"1i6g7uj\" data-start=\"6250\" data-end=\"6284\">descrierea fluxurilor de de\u0219euri<\/li>\n<li data-section-id=\"1wtc6jl\" data-start=\"6285\" data-end=\"6325\">greutatea total\u0103 a de\u0219eurilor generate<\/li>\n<li data-section-id=\"sci9wn\" data-start=\"6326\" data-end=\"6372\">propor\u021bia de\u0219eurilor deviate de la eliminare<\/li>\n<li data-section-id=\"1h8e4sc\" data-start=\"6373\" data-end=\"6424\">propor\u021bia de\u0219eurilor direc\u021bionate c\u0103tre eliminare<\/li>\n<li data-section-id=\"5qb3o2\" data-start=\"6425\" data-end=\"6536\">propor\u021bia de\u0219eurilor pentru care destina\u021bia final\u0103 nu este cunoscut\u0103.<\/li>\n<\/ul>\n<p data-start=\"6538\" data-end=\"6619\">Pentru de\u0219eurile deviate de la eliminare, compania trebuie s\u0103 diferen\u021bieze \u00eentre preg\u0103tirea pentru reutilizare, reciclare, alte opera\u021biuni de valorificare.<\/p>\n<p data-start=\"6701\" data-end=\"6825\">Raportarea trebuie s\u0103 disting\u0103 \u0219i \u00eentre de\u0219eurile periculoase \u0219i cele nepericuloase.<\/p>\n<p data-start=\"6827\" data-end=\"6920\">Pentru de\u0219eurile direc\u021bionate c\u0103tre eliminare, compania trebuie s\u0103 prezinte defalcarea \u00eentre: incinerare, depozitare la groapa de gunoi \u0219i alte opera\u021biuni de eliminare.<\/p>\n<p data-start=\"7000\" data-end=\"7175\">Standardul solicit\u0103 separat \u0219i cantitatea total\u0103 de de\u0219euri radioactive generate, conform defini\u021biei aplicabile din legisla\u021bia Euratom.<\/p>\n<h2 data-section-id=\"qr72i7\" data-start=\"7177\" data-end=\"7210\">Rela\u021bia cu alte standarde ESRS<\/h2>\n<p data-start=\"7212\" data-end=\"7268\">ESRS E5 interac\u021bioneaz\u0103 cu mai multe standarde tematice.<\/p>\n<ul data-start=\"7270\" data-end=\"8661\">\n<li data-section-id=\"14nwk5f\" data-start=\"7270\" data-end=\"7557\">ESRS E1 <em>Climate change<\/em> trateaz\u0103 atenuarea \u0219i adaptarea la schimb\u0103rile climatice \u0219i consumul de energie, \u00een timp ce E5 trateaz\u0103 fluxurile de materiale, extrac\u021bia resurselor \u0219i practicile circulare care pot reduce emisiile de gaze cu efect de ser\u0103 \u0219i intensitatea energetic\u0103<\/li>\n<li data-section-id=\"a6srvz\" data-start=\"7558\" data-end=\"7796\">ESRS E2 <em>Pollution <\/em>trateaz\u0103 emisiile de poluan\u021bi \u0219i substan\u021bele care prezint\u0103 motive de \u00eengrijorare, \u00een timp ce E5 abordeaz\u0103 practicile de utilizare a resurselor \u0219i gestionare a de\u0219eurilor care pot genera sau reduce astfel de emisii<\/li>\n<li data-section-id=\"smujb7\" data-start=\"7797\" data-end=\"7994\">ESRS E3 <em>Apa<\/em> trateaz\u0103 utilizarea \u0219i gestionarea apei, \u00een timp ce E5 trateaz\u0103 resursele marine \u0219i procesele intensive \u00een ap\u0103 \u00een care m\u0103surile circulare pot reduce consumul \u0219i cre\u0219te eficien\u021ba<\/li>\n<li data-section-id=\"1lx34bo\" data-start=\"7995\" data-end=\"8242\">ESRS E4 <em>Biodiversitatea \u0219i ecosistemele <\/em>trateaz\u0103 impacturile asupra biodiversit\u0103\u021bii \u0219i ecosistemelor, \u00een timp ce E5 abordeaz\u0103 utilizarea resurselor, de\u0219eurile \u0219i practicile circulare care pot contribui la aceste impacturi sau le pot reduce<\/li>\n<li data-section-id=\"1n9soni\" data-start=\"8243\" data-end=\"8402\">ESRS S3 <em>Comunit\u0103\u021bile afectate<\/em> trateaz\u0103 impacturile materiale asupra oamenilor \u0219i comunit\u0103\u021bilor asociate utiliz\u0103rii resurselor, produselor \u0219i de\u0219eurilor<\/li>\n<li data-section-id=\"1tmvz1m\" data-start=\"8403\" data-end=\"8661\">ESRS S4 <em>Consumatorii \u0219i utilizatorii finali<\/em> trateaz\u0103 impacturile asupra consumatorilor, iar E5 ofer\u0103 informa\u021bii privind utilizarea resurselor, gestionarea de\u0219eurilor \u0219i circularitatea produselor \u0219i serviciilor.<\/li>\n<\/ul>\n<h2 data-section-id=\"dwtg6x\" data-start=\"9052\" data-end=\"9103\">Principalele modific\u0103ri fa\u021b\u0103 de ESRS E5 din 2023<\/h2>\n<p data-start=\"9105\" data-end=\"9144\">Structura standardului este mai simpl\u0103. E5-1 r\u0103m\u00e2ne dedicat politicilor. E5-2 r\u0103m\u00e2ne dedicat ac\u021biunilor \u0219i resurselor, iar E5-3 \u021bintelor. E5-4 se concentreaz\u0103 pe principalele intr\u0103ri de resurse \u0219i pe gradul lor de circularitate. E5-5 reune\u0219te informa\u021biile privind produsele \u0219i de\u0219eurile \u00een cadrul ie\u0219irilor de resurse.<\/p>\n<p data-start=\"9105\" data-end=\"9144\">Versiunea ESRS E5 revizuit\u0103 \u00een 2026 nu mai con\u021bine o cerin\u021b\u0103 distinct\u0103 E5-6 privind efectele financiare anticipate. Informa\u021biile privind efectele financiare asociate riscurilor \u0219i oportunit\u0103\u021bilor materiale legate de utilizarea resurselor \u0219i economia circular\u0103 sunt tratate prin cerin\u021bele generale din ESRS 2 SBM-3.<\/p>\n<p data-start=\"9105\" data-end=\"9144\">Un\u00a0element important este accentul pus pe key materials, inclusiv pe identificarea materiilor prime critice \u0219i strategice \u0219i pe utilizarea resurselor secundare.<\/p>\n<p data-section-id=\"7g3tu4\" data-start=\"9786\" data-end=\"9830\"><strong>Note: <\/strong>Comisia European\u0103 a adoptat la 3 iulie 2026 Commission Delegated Regulation of 3 July 2026 amending Delegated Regulation (EU) 2023\/2772 as regards the simplification of certain sustainability reporting standards, actul delegat prin care sunt revizuite \u0219i simplificate standardele ESRS. Actul delegat \u0219i anexele sunt disponibile pe pagina oficial\u0103 a Comisiei Europene https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/corporate-sustainability-reporting-directive_en<\/p>","protected":false},"excerpt":{"rendered":"<p>ESRS E5 Utilizarea resurselor \u0219i economia circular\u0103 stabile\u0219te cerin\u021bele de raportare privind impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale legate de utilizarea resurselor \u0219i economia circular\u0103. Standardul se aplic\u0103 atunci c\u00e2nd aceast\u0103 tem\u0103 este asociat\u0103 unor impacturi, riscuri sau oportunit\u0103\u021bi materiale identificate de companie. Dac\u0103 numai anumite subteme sunt materiale, se aplic\u0103 regulile privind materialitatea prev\u0103zute de [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8352,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":0,"footnotes":""},"categories":[91],"tags":[],"class_list":["post-10950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/10950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=10950"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/10950\/revisions"}],"predecessor-version":[{"id":10952,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/10950\/revisions\/10952"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8352"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=10950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=10950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=10950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}