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MetricCircular materials and waste

Anticipated circular-resource financial effects

Measurement answer

What this metric measures

A structured estimate or qualitative disclosure of how a material resource-use or circular-economy risk or opportunity may change financial position, performance, or cash flows over a stated future horizon, retaining edition, valuation basis, assumptions, and uncertainty.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Forward-looking estimate as of the reporting date
Aggregation
Never add range bounds, scenarios, nested horizons, or incompatible bases
Pillar
Environmental
Topic
Circular materials and waste
Controlled domain
Materials, circularity and waste
Entity type
Metric

Reporting boundary

Material resource-use and circular-economy risks and opportunities within the declared reporting perimeter. Current E5 numeric values use the pre-action basis; current-period effects, recognized accounting amounts, action expenditure, and adopted-pending strategy-aware estimates remain separate.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Binding ESRS E5-6 under Regulation (EU) 2023/2772 consolidated 1 January 2025 and the in-force 2025 phase-in amendment
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Forward-looking estimate as of the reporting date

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Risk or opportunity, related impact or dependency, driver, perimeter, and governing edition
  • Estimate state (point amount, complete range, qualitative-only, omitted, or not assessed)
  • Signed point amount ([ISO 4217 currency] at stated scale, baseline, and valuation basis)
  • Signed lower and upper bounds ([same ISO 4217 currency], scale, scenario, and horizon)
  • Financial channel, horizon, scenario, assumptions, uncertainty, reporting date, and relief state

Published dimensions

  • Risk or opportunity, financial channel, horizon, scenario, currency, estimate state, and edition

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Binding ESRS E5-6 under Regulation (EU) 2023/2772 consolidated 1 January 2025 and the in-force 2025 phase-in amendment

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Anticipated circular-resource financial effects”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding ESRS E5-6 under Regulation (EU) 2023/2772 consolidated 1 January 2025 and the in-force 2025 phase-in amendment; July 2026 ESRS is adopted-pending compatibility only.

  • Name the risk or opportunity, related impact or dependency, driver, perimeter, governing requirement, and edition.
  • State point, complete range, or qualitative-only estimate state; never store a qualitative state as zero.
  • For numeric values, state ISO 4217 currency, scale, sign convention, baseline, valuation date, horizon, scenario, and probability treatment.
  • Keep pre-action and strategy-aware bases, alternative scenarios, overlapping horizons, and range endpoints non-additive.
  • State phase-in or relief basis, assumptions, source, method, and uncertainty.

Record-specific limitations

  • Values are sensitive to scenario, horizon, assumptions, entity boundary, valuation date, and probability treatment.
  • A qualitative-only, omitted, not-assessed, not-applicable, or unknown state is not a numeric zero.
  • Alternative scenarios, overlapping horizons, point and range values, and current versus anticipated effects are non-additive.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.