What methodologies were used to calculate the data on resource inflows, and is the data sourced from direct measurement or estimations? Please disclose the key assumptions used.
CSRD
Provide detailed information on the methodologies used to calculate the resource inflows data. Include the following:
Methodologies Used:
Describe the methods or standards applied to calculate the total weight of materials, products, and components used in production. For example, you may reference lifecycle analysis (LCA) or material flow analysis (MFA).
Specify if you used any industry standards or best practices for assessing sustainability (e.g., ISO 14001, GRI, or other relevant certifications).
Data Sourcing:
Indicate whether the data is based on direct measurements (e.g., production records, weight measurements) or estimations (e.g., supplier reports, industry averages).
If estimations were used, provide an explanation of the basis for these estimates (e.g., historical data, expert judgment).
Key Assumptions:
Disclose any key assumptions made in the calculations (e.g., assumed recycling rates, product lifespans, or materials' sustainability sourcing).
Clarify any uncertainty or variability in the data due to assumptions or estimation methods.
Ensure your response is transparent and reflects the accuracy and limitations of the data provided.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#2026
Also in
E5-4 - Resource inflows
- What are the resource inflows, including materials (such as critical raw materials and rare earths), products (including packaging), water, and property, plant, and equipment used in the company's operations and its upstream value chain?
- What is the total weight (in tonnes or kilograms) of products and technical and biological materials used to manufacture the company’s products and services during the reporting period?
- What percentage of biological materials (and biofuels used for non-energy purposes) used in the company’s products and services (including packaging) is sustainably sourced, and what certification schemes were applied, including the cascading principle?
- What is the weight (in absolute value) of secondary reused or recycled components, secondary intermediary products, and secondary materials used to manufacture the company’s products and services (including packaging)?
- What is the percentage of secondary reused or recycled components, secondary intermediary products, and secondary materials used to manufacture the company’s products and services (including packaging)?