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.
CSRD
Provide a list of ESRS sectors that are significant for your company, based on:
Core Business Activities: Identify sectors where the company generates a substantial portion of its revenue or has major operations.
Material Impacts, Risks, and Opportunities (IROs): Include sectors where the company has significant environmental, social, or governance impacts—whether direct or through the value chain.
Regulatory and Market Relevance: Consider sectors subject to specific ESG regulations, stakeholder scrutiny, or transition risks (e.g., carbon-intensive industries, human rights-sensitive supply chains).
Ensure alignment with ESRS sector classification and clearly indicate any sectors where future expansion, strategic shifts, or emerging ESG risks may be relevant.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4277
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.
- Provide the breakdown of revenue by significant ESRS sectors.
- 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?