Provide revenue generated from activities in the fossil fuel sector (coal, oil, and gas).
CSRD
Definition of Revenue from Fossil Fuel Sector
Revenue from the fossil fuel sector refers to the income derived from activities directly related to coal, oil, and gas production, distribution, and sales. This includes, but is not limited to:
Coal: Revenue from mining, selling, or producing energy from coal.
Oil: Revenue from exploration, extraction, refining, and selling oil-based products such as gasoline, diesel, and petrochemicals.
Gas: Revenue from the extraction, distribution, and sale of natural gas or liquefied natural gas (LNG).
2. Disclosure Requirements
Disclose the total revenue generated from fossil fuel-related activities:
Amount of revenue from coal, oil, and gas activities, either as a total sum or as a percentage of overall revenue.
Breakdown by fossil fuel type: Provide detailed figures for each type of fossil fuel (coal, oil, gas), if material to the business.
3. Reporting Considerations
Currency and Accounting Standards: Ensure the currency (e.g., USD, EUR) is specified and that revenue is reported in line with applicable financial reporting standards (e.g., IFRS, GAAP).
Fossil Fuel Revenue from Subsidiaries: If the company has subsidiaries or joint ventures in the fossil fuel sector, include their contribution to revenue in the overall figure, ensuring proper consolidation.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4281
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.
- 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 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?