The present invention is directed to
sheet material comprising at least a first layer, a second layer, and a third layer, wherein the first layer is arranged in between the second layer and the third layer, wherein the first layer consists of a first material, the first material comprising at least 50 wt% of a functional component based on the weight of the first material, the functional component consisting of one or more water-soluble polymers and / or one or more water-swellable polymers, such that the first layer is a water-soluble layer or a water-disintegrating layer; and wherein the first layer comprises a transmission
haze ≥ 1.5 % determined according to ASTM D 1003, and / or the first material comprises a coloring agent. Furthermore, the invention is directed to a packaging container or flexible composite comprising the above
sheet material. Additionally, the present invention is directed to a method for recycling the above
sheet material, the above packaging container, or the above flexible composite, comprising the steps of: - shredding the sheet material, the packaging container, or the flexible composite to flakes, granulates and / or a
powder, - exposing the flakes, granulates and / or or
powder to an aqueous washing solution; - separating
solid components from the aqueous washing solution.