Ursprung & Definition Der ESRS E5 ist ein Standard im Rahmen des European Sustainability Reporting Standards (ESRS). Er konzentriert sich auf das Thema Resource Use and Circular Economy und basiert auf konkreten politischen Zielen der EU, die vorherrschende lineare Wirtschaft (Take-Make-Dispose) hin zu einer Circular Economy (auch Kreislaufwirtschaft) zu transformieren. Dahinter steckt nicht nur eine…
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