Specify if the company is active in controversial weapons production or trade.
CSRD
1. Definition of Controversial Weapons
Controversial weapons refer to weapons that are considered controversial due to their harmful impacts on human rights, the environment, or international security. This includes:
Chemical weapons
Biological weapons
Cluster munitions
Anti-personnel mines
Depleted uranium weapons
Nuclear weapons
2. Disclosure Requirements
Disclose whether the company is involved in any activities related to controversial weapons.
Specify the type of controversial weapons the company is involved with (e.g., production, distribution, sales) if applicable.
Provide a clear description of the company’s role in the controversial weapons sector, including:
Manufacturing or supplying controversial weapons.
Research or development of these weapons.
Contracts or partnerships with government entities or defense contractors related to controversial weapons.
3. Reporting Considerations
Geographic Scope: Indicate if the company is involved in markets or regions where controversial weapons are produced, sold, or used.
Financial Reporting: If the company generates significant revenue from these activities, disclose the amount or percentage of revenue related to controversial weapons.
Regulatory Compliance: Detail any regulations or international agreements that govern the company’s involvement in controversial weapons (e.g., the Ottawa Treaty on landmines, Chemical Weapons Convention).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4285
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.
- Specify if the company is active in chemicals production.
- Provide the revenue generated from chemicals production.
- 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?