[CSRD] E5-3: Targets related to resource use and circular economy

CSRD Simplified: Disclosure Requirement E5-3 – Targets related to resource use and circular economy

1. Introduction

Policies and actions define the roadmap, but targets define the destination.

Under ESRS E5-3, companies must disclose measurable, time-bound targets to track circular performance. Rather than relying on vague aspirational goals, you must set explicit thresholds for reducing virgin materials, integrating recycled inputs, extending product l…