At the first level, we need to understand the DNA of such expenses. They may fall in any category- capital, revenue or deferred revenue or can they be booked under CSR account head. Please look into the accounting policies of the company and MDA Management Discussion and Analysis in Annual Reports. Clues lie there.

for the recycling process if you have purchased a machine then it is a capital expenditure, and the material consumed for the process will be treated as revenue expenditure related to CSR. on the other hand  if the recycling of material takes place in the premises of second party, then the expenditure again will be revenue expenditure but the unpaid part  ( out standing part) of the same will be treated as liability.  

This would depend on the nature and purpose of the transaction.

General CSR spending would probably be recognized in profit or loss. Although IAS 1 does not specifically require separate disclosure, this could be justified if the amounts are material (and by taking into account relevant integrated reporting frameworks).

It is also possible that these costs form part of plant and equipment, inventory or intangible assets depending on the business model and the nature and purpose of the expenditure. For example, proceeds from recycled material could be included in the cost of self-constructed plant (see IAS 16). Costs incurred to develop new recycling techniques could qualify for capitalization as intangible assets (see IAS 38)  For any company in the recycling business, the costs are  likely to be included in the cost of inventory and recognized in profit or loss when the inventory is sold.

Some environmental initiatives are more complex. For example, contacts linked to an environmental index could be derivatives and would accounted for as financial instrument according to the relevant accounting standard (for example IAS 39 or IFRS 9).