Provide a description of any products and services that are banned in certain markets.
CSRD
1. Definition of Banned Products and Services
Disclose any products or services that are prohibited or restricted in specific markets due to:
Legal or regulatory bans (e.g., environmental regulations, health and safety laws).
Ethical or compliance concerns (e.g., international sanctions, corporate policies).
Market-driven restrictions (e.g., voluntary industry exclusions, consumer protection rules).
2. Geographic Scope of Bans
Specify which markets impose restrictions on the products or services (e.g., country, region, jurisdiction).
Explain whether the ban is full (absolute restriction) or partial (restricted under specific conditions).
3. Reasons for the Ban
Provide brief explanations for the restrictions, such as:
Environmental concerns (e.g., bans on single-use plastics, high-emission vehicles).
Health & safety risks (e.g., pharmaceutical products not approved in certain regions).
Ethical or human rights issues (e.g., controversial weapons, labor exploitation concerns).
Regulatory non-compliance (e.g., financial services not meeting licensing requirements).
4. Business Impact and Response
Describe how the company manages compliance with these bans.
Indicate whether the company has:
Discontinued the product or service in restricted markets.
Modified offerings to meet local regulations.
Developed alternative products or services to replace banned ones.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4273
Also in
SBM-1 - Strategy, business model and value chain
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- 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.
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