Provide the breakdown of revenue by significant ESRS sectors.
CSRD
1. Definition of Revenue by Significant ESRS Sectors
This refers to the breakdown of total revenue by economic sectors as classified under the European Sustainability Reporting Standards (ESRS).
The purpose is to provide sector-specific financial transparency and highlight revenue streams linked to sustainability considerations.
2. Reporting Considerations
Identify the significant ESRS sectors in which the company operates and generates revenue.
Provide sector-specific revenue breakdowns in alignment with ESRS classifications (e.g., energy, manufacturing, finance, agriculture).
Specify whether revenue includes:
Direct revenue from core operations in the sector.
Indirect revenue from activities linked to sector-specific supply chains.
3. Sector-Specific Revenue Disclosure
Example Format:
ESRS Sector: [Sector Name]
Revenue Contribution: [Amount or % of Total Revenue]
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4275