Provide the total revenue as reported in the financial statements.
CSRD
1. Definition of Total Revenue
Total revenue represents the gross income generated from the company’s sales of products and services before deducting any expenses.
This includes:
Revenue from core business operations.
Revenue from subsidiaries, joint ventures, or affiliated entities (if consolidated).
Other operating income related to the company’s primary business activities.
2. Reporting Considerations
Currency: Clearly state the currency used (e.g., EUR, USD).
Accounting Standards: Specify if revenue is reported under IFRS, GAAP, or another accounting framework.
Revenue Recognition Method: If relevant, indicate how revenue is recognized (e.g., accrual vs. cash basis, percentage of completion for long-term contracts).
3. Optional Breakdown (If Relevant)
By Business Segment: Revenue contribution from different product or service categories.
By Geography: Revenue generated from different regions or countries.
By Customer Type: B2B vs. B2C, institutional clients, government contracts, etc.
4. Changes from Previous Reporting Period
If total revenue has changed significantly, explain the key drivers, such as:
Expansion into new markets or segments.
Changes in product/service pricing.
Regulatory or market factors impacting sales.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4275
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.
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- Provide the revenue generated from chemicals production.
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- Provide the revenue generated from controversial weapons.
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