Provide the revenue generated from the cultivation and production of tobacco.
CSRD
1. Definition of Revenue from Tobacco Cultivation and Production
Revenue from the cultivation and production of tobacco refers to the income generated from activities related to the growing, processing, and sale of tobacco products. This includes:
Cultivation of tobacco leaves, including farming, harvesting, and initial processing.
Manufacturing tobacco products, such as cigarettes, cigars, smokeless tobacco, and other tobacco-related items.
Distribution and sale of tobacco products to domestic and international markets.
2. Disclosure Requirements
Disclose the total revenue generated from tobacco-related activities:
Amount of revenue derived from tobacco cultivation, production, and sales, presented either as a total figure or as a percentage of overall revenue.
If relevant, break down revenue by specific tobacco-related activities (e.g., farming, processing, or distribution).
3. Reporting Considerations
Currency and Accounting Standards: Specify the currency (e.g., USD, EUR) used for revenue reporting and ensure consistency with financial reporting standards (e.g., IFRS, GAAP).
Revenue from Subsidiaries or Joint Ventures: If subsidiaries or joint ventures are involved in tobacco activities, include their revenue contributions in the overall figure.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4287
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