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
Also in
SBM-1 - Strategy, business model and value chain
- Describe the significant groups of products and/or services offered, as well as the key markets and/or customer groups served.
- 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.
- 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?