Provide the revenue generated from controversial weapons.
CSRD
1. Definition of Revenue from Controversial Weapons
Revenue from controversial weapons refers to income generated from activities related to the production, distribution, sale, or research of controversial weapons, including:
Chemical weapons
Biological weapons
Cluster munitions
Anti-personnel mines
Nuclear weapons
Depleted uranium weapons
2. Disclosure Requirements
Disclose the total revenue generated from controversial weapons-related activities:
Amount of revenue specifically derived from the production, sale, or research of controversial weapons, either as a total figure or as a percentage of overall revenue.
Breakdown by specific type of controversial weapon, if relevant and material.
3. Reporting Considerations
Currency and Accounting Standards: Specify the currency (e.g., USD, EUR) used for reporting and ensure that the disclosure is in line with financial reporting standards (e.g., IFRS, GAAP).
Revenue from Subsidiaries or Joint Ventures: If subsidiaries or joint ventures are involved in the controversial weapons sector, include their revenue contributions in the overall total.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4285
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SBM-1 - Strategy, business model and value chain
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