Stand 10/2026 – simplified ESRS Ein Großteil der Wirtschaft arbeitet nach dem linearen Muster „entnehmen, herstellen, entsorgen“. ESRS E5 greift die Gegenbewegung auf: Wie nutzt ein Unternehmen Ressourcen, wie gestaltet es Produkte und wie geht es mit Abfall um? ESRS E5 „Ressourcennutzung und Kreislaufwirtschaft“ regelt, welche Informationen ein Unternehmen zu seinen wesentlichen Auswirkungen, Risiken und…
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