Environmental

E5 – Resource Use and Circular Economy

7 disclosure requirements

Reporting year:LatestFY2025FY2024

Filtered for FY2024 report content. Companies without a FY2024 report on this site are not shown.

Filter by industry

E5-1

Policies related to resource use and circular economy

185 companies
74SoftwareFrance
A.P. Møller - MærskDenmark
AalbertsNetherlands
AB InBevBelgium
ABN AMRONetherlands
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
Achmea B.V.Netherlands
adidasGermany
Adler GroupLuxembourg
AenaSpain
AF GruppenNorway
Agfa-GevaertBelgium
AgranaAustria
Air France KLMFrance
AirbusNetherlands
AkerNorway
Aker HorizonsNorway
Aker SolutionsNorway
Aktia BankFinland
Akzo NobelNetherlands
ALK-AbellóDenmark
AllegroPoland
AllianderNetherlands
AllianzGermany
Alm BrandDenmark
AltareaFrance
AMAG Austria MetallAustria
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASML HoldingNetherlands
Astarta HoldingNetherlands
Atea ASANorway
AtriaFinland
Autostrade per l'ItaliaItaly
BASFGermany
Bavarian NordicDenmark
BayerGermany
BE Semiconductor IndustriesNetherlands
BechtleGermany
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
BMW GroupGermany
Brunello CucinelliItaly
Carel IndustriesItaly
CargotecFinland
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Copenhagen AirportDenmark
Corticeira Amorim SGPSPortugal
Crayon Group HoldingNorway
CUFPortugal
Daimler TruckGermany
DanoneFrance
Dassault AviationFrance
DeceuninckBelgium
Deutsche LufthansaGermany
Dino PolskaPoland
DOF SubeaNorway
DSBDenmark
EDF SAFrance
EDP - Energias de Portugal SAPortugal
EllaktorGreece
ElopakNorway
EnagásSpain
ENGIE SAFrance
EniItaly
EquinorNorway
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Fagron NVBelgium
Fiskars GroupFinland
ForFarmersNetherlands
FrequentisAustria
FreseniusGermany
Gestamp AutomocionSpain
GN Store NordDenmark
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HiltiLiechtenstein
HKFoodsFinland
HUGO BOSSGermany
InditexSpain
Ion Beam ApplicationsBelgium
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Kitron ASANorway
Knorr-Bremse AGGermany
Kommunal LandspensjonskasseNorway
Koninklijke A Ware Food Group (Royal A Ware)Netherlands
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LagardèreFrance
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Leroy Merlin EspañaSpain
LHV GroupEstonia
Lindab InternationalSweden
LundbeckDenmark
MAXIMA GRUPĖLithuania
MelexisBelgium
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
Modern Times Group MTGSweden
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
MT Højgaard HoldingDenmark
MTU Aero EnginesGermany
MulticonsultNorway
NesteFinland
NilfiskDenmark
Nokia CorporationFinland
Nokian RenkaatFinland
NordexGermany
Nordic SemiconductorNorway
NOSPortugal
Novo NordiskDenmark
OMVAustria
OrionFinland
ØrstedDenmark
PalfingerAustria
Parken Sport & EntertainmentDenmark
PFADenmark
Philip Morris ČR a.s.Czechia
PorscheGermany
RauteFinland
Redcare PharmacyNetherlands
RenaultFrance
RepsolSpain
Royal PhilipsNetherlands
Royal SchipholNetherlands
Salvatore Ferragamo S.p.A.Italy
SalzgitterGermany
SanofiFrance
SanomaFinland
Sartorius Stedim BiotechFrance
Scandinavian Tobacco Group A/SDenmark
SchibstedNorway
Schneider Electric SEFrance
Schoeller Bleckmann Oilfield EquipmentAustria
SolarDenmark
SOLVAYBelgium
Sopra SteriaFrance
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TAG ImmobilienGermany
TechnoprobeItaly
TelefónicaSpain
Thermador GroupeFrance
TietoevryFinland
TKHNetherlands
TotalEnergiesFrance
TrygDenmark
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
Verkkokauppa.comFinland
VestasDenmark
Viking LineFinland
VolkswagenGermany
Westwing Group SEGermany
Żabka GroupPoland

E5-2

Actions and resources related to resource use and circular economy

174 companies
74SoftwareFrance
A.P. Møller - MærskDenmark
AalbertsNetherlands
AB InBevBelgium
ABN AMRONetherlands
AccionaSpain
Acea S.p.A.Italy
AcerinoxSpain
Achmea B.V.Netherlands
adidasGermany
Adler GroupLuxembourg
AenaSpain
AF GruppenNorway
Agfa-GevaertBelgium
AgranaAustria
Air France KLMFrance
AirbusNetherlands
Aker HorizonsNorway
Aker SolutionsNorway
Aktia BankFinland
Akzo NobelNetherlands
ALK-AbellóDenmark
AllegroPoland
AllianderNetherlands
AllianzGermany
Alm BrandDenmark
AltareaFrance
AMAG Austria MetallAustria
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASML HoldingNetherlands
Astarta HoldingNetherlands
Atea ASANorway
AtriaFinland
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
Bavarian NordicDenmark
BayerGermany
BE Semiconductor IndustriesNetherlands
BekaertBelgium
Benefit Systems S.A.Poland
Brunello CucinelliItaly
Carel IndustriesItaly
CargotecFinland
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Copenhagen AirportDenmark
Corticeira Amorim SGPSPortugal
Crayon Group HoldingNorway
CUFPortugal
Daimler TruckGermany
DanoneFrance
Dassault AviationFrance
DeceuninckBelgium
Deutsche LufthansaGermany
Dino PolskaPoland
DOF SubeaNorway
EDF SAFrance
EDP - Energias de Portugal SAPortugal
EllaktorGreece
ElopakNorway
EnagásSpain
ENGIE SAFrance
EniItaly
EquinorNorway
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Fagron NVBelgium
Fiskars GroupFinland
ForFarmersNetherlands
FrequentisAustria
FreseniusGermany
Gestamp AutomocionSpain
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HiltiLiechtenstein
HKFoodsFinland
InditexSpain
Ion Beam ApplicationsBelgium
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Kitron ASANorway
Knorr-Bremse AGGermany
Kommunal LandspensjonskasseNorway
Koninklijke A Ware Food Group (Royal A Ware)Netherlands
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LagardèreFrance
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Leroy Merlin EspañaSpain
Lindab InternationalSweden
LundbeckDenmark
MAXIMA GRUPĖLithuania
MelexisBelgium
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
Modern Times Group MTGSweden
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
MT Højgaard HoldingDenmark
MTU Aero EnginesGermany
MulticonsultNorway
NesteFinland
NilfiskDenmark
Nokia CorporationFinland
Nokian RenkaatFinland
NordexGermany
Nordic SemiconductorNorway
NOSPortugal
OMVAustria
Op Mobility (ex. Plastic Omnium)France
OrionFinland
ØrstedDenmarkxref_resolved
PalfingerAustria
Parken Sport & EntertainmentDenmark
PFADenmark
Philip Morris ČR a.s.Czechia
PorscheGermany
RauteFinland
Redcare PharmacyNetherlands
RenaultFrance
RepsolSpain
RHI MagnesitaNetherlandsxref_resolved
Royal PhilipsNetherlands
Royal SchipholNetherlands
Salvatore Ferragamo S.p.A.Italy
SanomaFinland
Sartorius Stedim BiotechFrance
Scandinavian Tobacco Group A/SDenmark
SchibstedNorway
Schneider Electric SEFrance
Schoeller Bleckmann Oilfield EquipmentAustria
SolarDenmark
SOLVAYBelgium
Sopra SteriaFrance
SpadelBelgium
StellantisNetherlands
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TAG ImmobilienGermany
TechnoprobeItaly
TelefónicaSpain
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
TrygDenmark
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VestasDenmark
Viking LineFinland
VolkswagenGermany
Westwing Group SEGermany
Żabka GroupPoland
ZalandoGermany

E5-3

Targets related to resource use and circular economy

166 companies
74SoftwareFrance
A.P. Møller - MærskDenmark
AalbertsNetherlands
AB InBevBelgium
ABN AMRONetherlands
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
Achmea B.V.Netherlands
adidasGermany
AenaSpain
AF GruppenNorway
Agfa-GevaertBelgium
AgranaAustria
Air France KLMFrance
AirbusNetherlands
AkerNorway
Aker HorizonsNorway
Aker SolutionsNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AllegroPoland
AllianderNetherlands
AllianzGermany
Alm BrandDenmark
AltareaFrance
AMAG Austria MetallAustria
ArcadisNetherlands
Arkema S.A.France
ASML HoldingNetherlands
Astarta HoldingNetherlands
Atea ASANorway
AtriaFinland
Autostrade per l'ItaliaItaly
BASFGermany
Bavarian NordicDenmark
BayerGermany
BE Semiconductor IndustriesNetherlands
BekaertBelgium
Benefit Systems S.A.Poland
Brunello CucinelliItaly
CargotecFinland
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Copenhagen AirportDenmark
Corticeira Amorim SGPSPortugal
CovestroGermany
CUFPortugal
Daimler TruckGermany
DanoneFrance
Dassault AviationFrance
DeceuninckBelgium
Deutsche LufthansaGermany
Dino PolskaPoland
DOF SubeaNorway
EDF SAFrance
ElopakNorway
EnagásSpain
ENGIE SAFrance
EquinorNorway
ErametFrance
Erbud S.A.Poland
EurocashPoland
Evonik Industries AGGermany
Fagron NVBelgium
Fiskars GroupFinland
FrequentisAustria
FreseniusGermany
Gjensidige ForsikringNorway
GN Store NordDenmark
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HiltiLiechtenstein
HKFoodsFinland
InditexSpain
Ion Beam ApplicationsBelgium
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Kitron ASANorway
Knorr-Bremse AGGermany
Kommunal LandspensjonskasseNorway
Koninklijke A Ware Food Group (Royal A Ware)Netherlands
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LagardèreFrance
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Leroy Merlin EspañaSpain
Lindab InternationalSweden
LundbeckDenmark
MAXIMA GRUPĖLithuania
MelexisBelgium
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
MT Højgaard HoldingDenmark
MTU Aero EnginesGermany
MulticonsultNorway
NilfiskDenmark
Nokia CorporationFinland
Nokian RenkaatFinland
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
NOSPortugal
Novo NordiskDenmark
OMVAustria
OrionFinland
ØrstedDenmark
PalfingerAustria
Parken Sport & EntertainmentDenmark
PFADenmark
Philip Morris ČR a.s.Czechia
PorscheGermany
ProximusBelgium
RauteFinland
Redcare PharmacyNetherlands
RenaultFrance
RepsolSpain
RHI MagnesitaNetherlandsxref_resolved
Royal PhilipsNetherlands
Royal SchipholNetherlands
SaabSweden
Salvatore Ferragamo S.p.A.Italy
SanofiFrance
SanomaFinland
Sartorius Stedim BiotechFrance
Scandinavian Tobacco Group A/SDenmark
SchibstedNorway
Schneider Electric SEFrance
Schoeller Bleckmann Oilfield EquipmentAustria
SolarDenmark
Sopra SteriaFrance
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TAG ImmobilienGermany
TechnoprobeItaly
TelefónicaSpain
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
TrygDenmark
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VestasDenmark
Viking LineFinland
VolkswagenGermany
Westwing Group SEGermany
Żabka GroupPoland

E5-4

Resource inflows

151 companies

Material types reported under E5-4, by sector

Hand-tagged from the 74 substantive E5-4 disclosures. Each cell counts companies in that sector that named the material as a tracked inflow. Hover a cell to see which companies.

Sector
Plastics
Steel/iron
Paper
Aluminium
Chemicals
Wood
Food/agri
CRM/rare
Electronics
Copper
Fossil
Other min
Glass
Cement
Textiles
Water
Reporters
Resource Transformation7756751325331113
Extractives & Mineral Processing351321521832412
Technology & Communications746312273210
Consumer Goods9462421111249
Food & Beverage434215417
Infrastructure24211321112516
Health Care32312222114
Transportation14321111114
Financials121211123
Services1131111113
(no sector)211111112
Renewable Resources & Alternative Energy111111
Total mentions4138312423171615151313121098674

Reported E5-4 but named no specific material types in the disclosure text: ASML Holding, Covestro, Tryg. Treated as zero-tag rows; counted in the reporter totals.

(M6) Metropole TelevisionFrance
A.P. Møller - MærskDenmark
AalbertsNetherlands
AB InBevBelgium
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
Achmea B.V.Netherlands
adidasGermany
Adler GroupLuxembourg
AF GruppenNorway
Agfa-GevaertBelgium
AgranaAustria
Aker HorizonsNorway
Aker SolutionsNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AllegroPoland
AllianderNetherlands
AllianzGermany
AltareaFrance
AMAG Austria MetallAustria
Arkema S.A.France
ASML HoldingNetherlands
Atea ASANorway
AtosFrance
AtriaFinland
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
BMW GroupGermany
Brunello CucinelliItaly
Carel IndustriesItaly
CargotecFinland
CarlsbergDenmark
CCCPoland
Cementir HoldingNetherlands
CenergyBelgium
Coca-Cola HBC AGSwitzerland
Copenhagen AirportDenmark
Corticeira Amorim SGPSPortugal
CovestroGermany
Crayon Group HoldingNorway
Daimler TruckGermany
DanoneFrance
Dassault AviationFrance
DeceuninckBelgium
DSBDenmark
EDF SAFrance
EDP - Energias de Portugal SAPortugal
EnagásSpain
ENGIE SAFrance
EniItaly
EquinorNorway
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Fiskars GroupFinland
ForFarmersNetherlands
FreseniusGermany
Fuchs PetrolubGermany
Gestamp AutomocionSpain
Gjensidige ForsikringNorway
GN Store NordDenmark
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HiltiLiechtenstein
HUGO BOSSGermany
InditexSpain
Ion Beam ApplicationsBelgium
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Kitron ASANorway
Knorr-Bremse AGGermany
Kommunal LandspensjonskasseNorway
Koninklijke A Ware Food Group (Royal A Ware)Netherlands
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LagardèreFrance
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Lindab InternationalSweden
LundbeckDenmark
MelexisBelgium
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MT Højgaard HoldingDenmark
MulticonsultNorway
NesteFinland
NilfiskDenmark
Nokia CorporationFinland
Nokian RenkaatFinland
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
NOSPortugal
Novo NordiskDenmark
OMVAustria
Op Mobility (ex. Plastic Omnium)France
OrionFinland
ØrstedDenmark
PalfingerAustria
PFADenmark
PorscheGermany
RauteFinland
Redcare PharmacyNetherlands
RenaultFrance
RepsolSpain
Royal PhilipsNetherlands
Salvatore Ferragamo S.p.A.Italy
SanomaFinland
Sartorius Stedim BiotechFrance
Scandinavian Tobacco Group A/SDenmark
Schneider Electric SEFrance
Schoeller Bleckmann Oilfield EquipmentAustria
SolarDenmark
SOLVAYBelgium
TAG ImmobilienGermany
TechnoprobeItaly
TelefónicaSpain
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
TrygDenmark
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
VeoliaFrance
Verkkokauppa.comFinland
VestasDenmark
VidralaSpain
VolkswagenGermany
Westwing Group SEGermany
Żabka GroupPoland
ZalandoGermany

E5-5

Resource outflows

156 companies
(M6) Metropole TelevisionFrance
A.P. Møller - MærskDenmark
AalbertsNetherlands
AB InBevBelgium
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
AF GruppenNorway
Agfa-GevaertBelgium
AgranaAustria
AirbusNetherlands
Aker SolutionsNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AllegroPoland
AllianzGermany
AltareaFrance
AMAG Austria MetallAustria
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASM InternationalNetherlands
ASML HoldingNetherlands
Astarta HoldingNetherlands
Atea ASANorway
AtosFrance
AtriaFinland
BarcoBelgium
Bavarian NordicDenmark
BayerGermany
BE Semiconductor IndustriesNetherlands
BechtleGermany
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
Brunello CucinelliItaly
Carel IndustriesItaly
CargotecFinland
CarlsbergDenmark
CCCPoland
Cementir HoldingNetherlands
CenergyBelgium
Coca-Cola HBC AGSwitzerland
Copenhagen AirportDenmark
Corticeira Amorim SGPSPortugal
CovestroGermany
Crayon Group HoldingNorway
Daimler TruckGermany
DanoneFrance
DeceuninckBelgium
DSBDenmark
EDF SAFrance
EDP - Energias de Portugal SAPortugal
ElopakNorway
EnagásSpain
ENGIE SAFrance
EniItaly
EquinorNorway
Erbud S.A.Poland
EurocashPoland
Evonik Industries AGGermany
Fagron NVBelgium
Fiskars GroupFinland
FrequentisAustria
FreseniusGermany
Gestamp AutomocionSpain
GN Store NordDenmark
HeinekenNetherlands
Henkel AG & Co. KGaAGermany
HiltiLiechtenstein
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
InditexSpain
Ion Beam ApplicationsBelgium
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Kitron ASANorway
Knorr-Bremse AGGermany
Koninklijke A Ware Food Group (Royal A Ware)Netherlands
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LagardèreFrance
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Leroy Merlin EspañaSpain
Lindab InternationalSweden
LundbeckDenmark
MAXIMA GRUPĖLithuania
MelexisBelgium
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
MichelinFrance
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
MT Højgaard HoldingDenmark
NesteFinland
NilfiskDenmark
Nokia CorporationFinland
Nokian RenkaatFinland
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
NOSPortugal
Novo NordiskDenmark
OMVAustria
Op Mobility (ex. Plastic Omnium)France
OrionFinland
ØrstedDenmark
PalfingerAustria
PandoraDenmark
Parken Sport & EntertainmentDenmark
PFADenmark
Philip Morris ČR a.s.Czechia
PorscheGermany
RauteFinland
Redcare PharmacyNetherlands
RenaultFrance
Royal PhilipsNetherlands
Salvatore Ferragamo S.p.A.Italy
Sartorius Stedim BiotechFrance
Scandinavian Tobacco Group A/SDenmark
Schneider Electric SEFrance
Schoeller Bleckmann Oilfield EquipmentAustria
SolarDenmark
SonaePortugal
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TAG ImmobilienGermany
TechnoprobeItaly
TelefónicaSpain
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
TrygDenmark
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
VestasDenmark
Viking LineFinland
VolkswagenGermany
Westwing Group SEGermany
Żabka GroupPoland
ZalandoGermany

E5-5

Waste

178 companies
74SoftwareFrance
A.P. Møller - MærskDenmark
AalbertsNetherlands
AB InBevBelgium
AccionaSpain
AccorFrance
Acea S.p.A.Italy
AcerinoxSpain
adidasGermany
Adler GroupLuxembourg
AenaSpain
AF GruppenNorway
Agfa-GevaertBelgium
AgranaAustria
Air France KLMFrance
AirbusNetherlands
AkerNorway
Aker SolutionsNorway
Akzo NobelNetherlands
ALK-AbellóDenmark
AllegroPoland
AllianzGermany
AltareaFrance
AMAG Austria MetallAustria
ArcadisNetherlands
Arena Hospitality Group d.d.Croatia
Arkema S.A.France
ASM InternationalNetherlands
ASML HoldingNetherlands
Astarta HoldingNetherlands
Atea ASANorway
AtosFrance
AtriaFinland
Autostrade per l'ItaliaItaly
BarcoBelgium
BASFGermany
Bavarian NordicDenmark
BayerGermany
Beiersdorf AGGermany
BekaertBelgium
Benefit Systems S.A.Poland
Brunello CucinelliItaly
BW OffshoreBermuda
Carel IndustriesItaly
CargotecFinland
CarlsbergDenmark
CCCPoland
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Copenhagen AirportDenmark
Corticeira Amorim SGPSPortugal
CovestroGermany
Crayon Group HoldingNorway
CUFPortugal
Daimler TruckGermany
DanoneFrance
DeceuninckBelgium
Dino PolskaPoland
DOF SubeaNorway
DSBDenmark
EDF SAFrance
EDP - Energias de Portugal SAPortugal
EllaktorGreece
ElopakNorway
EnagásSpain
ENGIE SAFrance
EniItaly
EquinorNorway
ErametFrance
Erbud S.A.Poland
EurocashPoland
EVN AGAustria
Evonik Industries AGGermany
Fagron NVBelgium
Fiskars GroupFinland
ForFarmersNetherlands
FrequentisAustria
Gjensidige ForsikringNorway
GN Store NordDenmark
HeinekenNetherlands
HELLENiQ ENERGY HoldingsGreece
Henkel AG & Co. KGaAGermany
HKFoodsFinland
HornbachGermany
HUGO BOSSGermany
InditexSpain
Ion Beam ApplicationsBelgium
Iveco Group N.V.Netherlands
Jerónimo Martins SGPSPortugal
KemiraFinland
KeringFrance
KingspanIreland
Kitron ASANorway
Knorr-Bremse AGGermany
Kongsberg AutomotiveNorway
Koninklijke A Ware Food Group (Royal A Ware)Netherlands
KRONESGermany
L'OréalFrance
Laboratorios Farmacéuticos RoviSpain
LagardèreFrance
LAMDA DevelopmentGreece
LanxessGermany
LenzingAustria
LeonardoItaly
Leroy Merlin EspañaSpain
LHV GroupEstonia
Lindab InternationalSweden
LundbeckDenmark
MAXIMA GRUPĖLithuania
MelexisBelgium
Mercedes-Benz Group AGGermany
Merck KGaA, Darmstadt, GermanyGermany
Minor Hotels Europe & AmericasSpain
MOL Hungarian Oil and Gas Plc.Hungary
MonclerItaly
MT Højgaard HoldingDenmark
NesteFinland
NilfiskDenmark
Nokia CorporationFinland
Nokian RenkaatFinland
NordexGermany
Nordic SemiconductorNorway
Norsk HydroNorway
NOSPortugal
Novo NordiskDenmark
Odfjell DrillingNorway
OMVAustria
Op Mobility (ex. Plastic Omnium)France
OrionFinland
ØrstedDenmark
PandoraDenmark
Parken Sport & EntertainmentDenmark
PFADenmark
PorscheGermany
RauteFinland
Redcare PharmacyNetherlands
RenaultFrance
Royal PhilipsNetherlands
Royal SchipholNetherlands
Salvatore Ferragamo S.p.A.Italy
SalzgitterGermany
SanofiFrance
SanomaFinland
Sartorius Stedim BiotechFrance
SchibstedNorway
Schneider Electric SEFrance
Schoeller Bleckmann Oilfield EquipmentAustria
SIPEFBelgium
SolarDenmark
SOLVAYBelgium
Sopra SteriaFrance
SpadelBelgium
STMicroelectronics N.V.Netherlands
Stora EnsoFinland
TAG ImmobilienGermany
TeamViewerGermany
TechnoprobeItaly
TelefónicaSpain
TeleperformanceFrance
Thermador GroupeFrance
TKHNetherlands
TotalEnergiesFrance
TrygDenmark
UbisoftFrance
UnileverUnited Kingdom
UPM-Kymmene CorporationFinland
Valamar RivieraCroatia
VeoliaFrance
Verkkokauppa.comFinland
VestasDenmark
Viking LineFinland
VolkswagenGermany
Westwing Group SEGermany
Żabka GroupPoland
ZalandoGermany

E5-6

Removed in 2026

Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities

Removed in 2026 – financial effects now in ESRS 2 SBM-3

61 companies
74SoftwareFrance
AccionaSpain
AccorFrance
AcerinoxSpain
AenaSpain
AMAG Austria MetallAustria
ASML HoldingNetherlands
Astarta HoldingNetherlands
BarcoBelgium
BillerudKorsnasSweden
BMW GroupGermany
CembreItaly
Cementir HoldingNetherlands
CenergyBelgium
ClarianeFrance
Coca-Cola HBC AGSwitzerland
Corticeira Amorim SGPSPortugal
Crayon Group HoldingNorway
CUFPortugal
Dassault AviationFrance
Deutsche LufthansaGermany
Dino PolskaPoland
DOF SubeaNorway
EDP - Energias de Portugal SAPortugal
EnagásSpain
EniItaly
EquinorNorway
ErametFrance
EurocashPoland
HeinekenNetherlands
HornbachGermany
Jerónimo Martins SGPSPortugal
KingspanIreland
Laboratorios Farmacéuticos RoviSpain
LeonardoItaly
Leroy Merlin EspañaSpain
Lindab InternationalSweden
MelexisBelgium
MichelinFrance
MTU Aero EnginesGermany
Norsk HydroNorway
Odfjell DrillingNorway
OMVAustria
Op Mobility (ex. Plastic Omnium)France
ØrstedDenmarkxref_resolved
ProximusBelgium
RepsolSpain
Royal SchipholNetherlands
Sartorius Stedim BiotechFrance
SchibstedNorway
SOLVAYBelgium
SonaePortugal
SpadelBelgium
Stora EnsoFinland
TechnoprobeItaly
TotalEnergiesFrance
UnileverUnited Kingdom
Verkkokauppa.comFinland
VestasDenmark
Westwing Group SEGermany
Żabka GroupPoland