Specify if the company is active in chemicals production.
CSRD
1. Definition of Chemicals Production Activity
Active in chemicals production refers to the company's involvement in the manufacturing, processing, and distribution of chemical products. This includes activities such as:
Petrochemical production (e.g., plastics, synthetic materials).
Basic chemicals manufacturing (e.g., fertilizers, industrial chemicals, solvents).
Fine chemicals or specialty chemicals production (e.g., pharmaceuticals, food additives, agrochemicals).
Chemical processing in industries like agriculture, automotive, healthcare, and manufacturing.
2. Disclosure Requirements
Disclose the company’s involvement in chemicals production, including:
Specific chemicals or products produced (e.g., petrochemicals, fertilizers, plastics).
Business scope (e.g., global, regional, or country-specific operations).
Revenue share or percentage from chemicals production, if relevant.
3. Reporting Considerations
Currency and Accounting Standards: Specify the currency used for reporting and ensure consistency with financial reporting standards (e.g., IFRS, GAAP).
Subsidiaries and Joint Ventures: Include revenue or operations related to chemicals production from subsidiaries or joint ventures if applicable.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4283
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 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.
- 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?