Sustainability information
When the organisation publishes sustainability information, its waste figures must be supported by an independent verification process. EoL360 provides the asset-by-asset traceability that backs those figures.
Which organisations are in scope
- > €450M
- net turnover
- > 1,000
- average employees
In the European Union, following the 2026 reform, the obligation to publish sustainability information under the CSRD is limited to companies and groups with a net turnover above €450 million and more than 1,000 employees on average. In Spain, while transposition remains under parliamentary process, in-scope companies file the non-financial information statement, which already requires reporting on the circular economy and waste prevention and management (art. 49.6 of the Commercial Code).
If the organisation is out of scope
The reform protects companies of up to 1,000 employees that form part of an in-scope company’s value chain: they are only required to provide the information set out in the voluntary standards. Those standards include the total weight of waste generated and the percentage diverted to recycling or preparation for reuse. This is exactly the kind of data EoL360 documents.
What it requires on waste
The ESRS E5-5 standard (resource outflows) requires disclosing, on waste from the organisation’s own operations:
- waste flows and their total weight;
- the percentage diverted from disposal, broken down between preparation for reuse, recycling and other forms of recovery;
- the percentage sent to disposal;
- the percentage of waste whose final destination is unknown.
without traceability through to final treatment, equipment handed to third parties without documentation ends up in the «unknown final destination» category.
Why the pre-waste phase matters
A device that is reused before becoming waste is not waste: it does not count towards the total weight of waste generated. «Preparation for reuse», by contrast, applies to what is already waste. Distinguishing the two situations, and documenting them, changes the figures the organisation discloses.
Reuse beforehand
- Not waste
- Not counted in total weight
Preparing for re-use
- Already waste
- Counted in total weight
Regulatory references
| Directive (EU) 2022/2464 | Framework for corporate sustainability reporting (CSRD). |
| Directive (EU) 2025/794 | Defers application to financial years starting on or after 1-1-2027 and 1-1-2028, depending on the case. |
| Directive (EU) 2026/470 | Limits scope to more than €450M in net turnover and more than 1,000 employees, and protects value-chain companies of up to 1,000 employees. |
| Delegated Regulation (EU) 2026/1563 | Simplified ESRS standards, applicable to financial years starting on or after 1-1-2027. Includes E5-5 (resource outflows). |
| Delegated Regulation (EU) 2026/1560 | Voluntary standards for protected value-chain companies. |
| Commercial Code · art. 49.6 | Content of the non-financial information statement, including the circular economy and waste prevention and management. |
What EoL360 documents
| E5-5 requirement | Document |
|---|---|
| Waste weight and flows | Per-asset individualised record and environmental impact report. |
| Breakdown by treatment operation | WEEE operator report, by batch. |
| Waste with unknown final destination | Traceability through to the final treatment of every asset. |
| Separating prior reuse from waste | Technical assessment report (pre-waste phase). |
Additionally, EoL360 quantifies avoided emissions as a complementary indicator, without deducting them from the emissions inventory.
From declared data to traceable data.
We show you how EoL360 would back the waste figures in the organisation’s next sustainability statement.
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