ESRS E5 and the Circular Economy: A business perspective on turning data into strategy
When evaluating a business and looking at the growing stack of mandatory sustainability regulations, the Corporate Sustainability Reporting Directive (CSRD) can feel overwhelming. Among its detailed guidelines and hefty nine disclosure requirements, the European Sustainability Reporting System (ESRS) E5: Resource Use and Circular Economy has a difficult dichotomy to swallow; it is challenging to understand and report on, but may also be the most powerful and valuable to companies.
