What percentage of net revenue is made from products and services that are or contain substances of concern?

CSRD

When disclosing the anticipated financial effects from material pollution-related risks and opportunities, you must include the following information under paragraph 40: 1. Share of Net Revenue from Products and Services Containing Substances of Concern: Substances of Concern: Disclose the share of net revenue made with products and services that either contain or are associated with substances of concern (i.e., hazardous substances). This includes products that use harmful chemicals or materials (e.g., certain plastics, chemicals, or metals). 2. Determine Total Net Revenue: Identify the total net revenue for the reporting period (e.g., annually) for your company, which includes all income from products, services, and other business operations. 3. Calculate the Percentage: To calculate the percentage, divide the revenue from products/services with SVHCs by the total net revenue, then multiply by 100. Formula: Percentage of Net Revenue from SVHC Products = (Revenue from SVHC Products/Total Net Revenue)×100 4. Contextual Information: Provide context for the information provided above, including: Rationale for Provisions: Explain how the company determines the amount allocated for provisions and its expected timeline for spending those funds. Accounting Methods: Specify how the financial effects are accounted for, especially with respect to provisions for future costs and major incidents. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5924