Guide: WEEE, circular economy and ESG reporting
How to use e-waste data in ESG reporting: CSRD, ESRS E5 and Scope 3 emissions, with steps and useful documents.
Steps to follow
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Know the reporting framework
CSRD and the ESRS standards require information on resources and the circular economy (ESRS E5). Check what applies to your company.
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Measure waste flows
Track WEEE quantities by category and location over a year.
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Document the destination
Keep transport and handover documents and ask what is recovered from each batch.
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Link the data to Scope 3
Operational waste and end-of-life treatment feed indirect emissions. Work with your sustainability team.
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Check with your auditor
Discuss with the auditor how documents are accepted. Responsibility for reporting stays with the company.
Common mistakes
- No data by location
- Not treating WEEE as a separate stream
- Lost or uncentralised documents
Checklist
- Quantities by category
- Centralised documents
- Known material destination
- Validation with the auditor
Informational guide. Exact legal requirements depend on your situation; consult the competent authorities or an environmental consultant.
Frequently asked questions
How does WEEE recycling help with CSRD and Scope 3 reporting?
Data on quantities, categories and material destination supports the waste and circular-economy disclosures under ESRS E5 and Scope 3 emissions accounting.
What documents do I get for ESG reporting?
Transport and handover documents, records by category and, for secure destruction, a destruction record. They support your own records; reporting remains your company’s responsibility.
What is ESRS E5?
ESRS E5 is the European reporting standard on resource use and the circular economy, part of the CSRD framework.
What does Scope 3 mean for waste?
Scope 3 covers indirect value-chain emissions, including those linked to waste generated in operations and end-of-life treatment of products.