Describe the significant groups of products and/or services offered, as well as the key markets and/or customer groups served.
CSRD
1. Description of Significant Groups of Products and/or Services Offered
Provide an overview of the company’s key products and services, focusing on those that are:
Core to revenue generation and business operations.
Strategically important for growth or differentiation.
Relevant to sustainability considerations (e.g., low-carbon products, circular economy solutions).
Categorize products and services by:
Business segment or industry classification.
Geographic availability (e.g., global, regional, or country-specific offerings).
Customer need or function (e.g., B2B, B2C, specialized services).
2. Description of Significant Markets and/or Customer Groups Served
Identify key markets where the company operates, such as:
Geographic markets (e.g., Europe, North America, Asia-Pacific).
Industry sectors (e.g., financial services, energy, healthcare, technology).
Define significant customer groups, including:
End consumers (B2C) vs. business customers (B2B).
Institutional clients, governments, or NGOs.
Niche markets or specialized client segments.
Highlight trends or shifts in market demand, including:
Growth areas or declining segments.
Sustainability-driven changes in customer preferences.
Regulatory factors influencing market presence.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4267
Also in
SBM-1 - Strategy, business model and value chain
- Provide the total number of employees (headcount).
- Provide number of employees at the reporting date (headcount).
- Provide a description of any products and services that are banned in certain markets.
- Provide the total revenue as reported in the financial statements.
- Provide the breakdown of revenue by significant ESRS sectors.
- If the company has used an EU Member State exemption to omit revenue breakdown by ESRS sector, disclose the list of significant ESRS sectors for the company.
- Specify if the company is active in the fossil fuel sector (coal, oil, and gas) and provide the associated revenue breakdown.
- Provide revenue generated from activities in the fossil fuel sector (coal, oil, and gas).
- Provide the revenue derived from coal-related activities.
- Provide the revenue derived from oil-related activities.
- Provide the revenue derived from gas-related activities.
- Provide the revenue from Taxonomy-aligned economic activities related to fossil gas.
- Specify if the company is active in chemicals production.
- Provide the revenue generated from chemicals production.
- Specify if the company is active in controversial weapons production or trade.
- Provide the revenue generated from controversial weapons.
- Describe the company’s business model and value chain, including key inputs, outputs, expected benefits, and the main upstream and downstream actors (suppliers, customers, distribution channels, end-users).
- Provide the revenue generated from the cultivation and production of tobacco.
- What are the sustainability goals related to significant products, services, customer categories, geographical areas, and stakeholder relationships, and how do the current products, services, markets, and customer groups align with these goals? What key elements of the strategy impact sustainability matters? What are the company’s ESRS sectors and its business model, including inputs, outputs, outcomes, and its position in the value chain?