Provide the revenue derived from coal-related activities.
CSRD
1. Definition of Revenue from Coal
Revenue from coal refers to income generated from activities directly related to the production, distribution, and sale of coal-based products and services. This includes:
Mining of coal for use in energy production, industrial processes, or other applications.
Coal-based energy production, such as the generation of electricity from coal plants.
Coal exports or distribution to domestic or international markets.
2. Disclosure Requirements
Disclose the total revenue generated from coal-related activities:
Amount of revenue specifically derived from coal operations, as a total figure or as a percentage of overall revenue.
If relevant, break down revenue further into specific coal-related activities, such as mining, energy generation, or distribution.
3. Reporting Considerations
Currency and Accounting Standards: Specify the currency used for the reported revenue (e.g., USD, EUR) and ensure the report aligns with financial reporting standards (e.g., IFRS, GAAP).
Fossil Fuel Revenue from Subsidiaries: If subsidiaries or joint ventures are involved in coal operations, include their revenue contributions in the total figure.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4281
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