What percentage of net revenue is made from products and services that are or contain substances of very high 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 Very High Concern (SVHC):
Also disclose the share of net revenue made from products and services containing substances of very high concern (SVHCs), which are chemicals or materials identified as being particularly harmful to human health or the environment (e.g., carcinogens, persistent pollutants).
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.
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E2-6 - Anticipated financial effects from material pollution-related risks and opportunities
- What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, and if applicable, whether the effects are presented as a single amount or a range?
- What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, or qualitative information if quantification is not feasible without undue cost or effort; (b) a description of the effects considered, the impacts they are related to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify these anticipated financial effects, including the sources of these assumptions and the level of uncertainty associated with them?
- What percentage of net revenue is made from products and services that are or contain substances of concern?
- What operating expenditures (OpEx) were incurred in conjunction with major incidents and deposits related to pollution?
- What capital expenditures (CapEx) were incurred in conjunction with major incidents and deposits related to pollution?
- What provisions for environmental protection and remediation costs were made related to pollution, such as for rehabilitating contaminated sites or removing environmental contamination?
- What relevant contextual information can the company provide regarding material incidents and deposits where pollution had negative impacts on the environment, and/or is expected to have negative effects on the company’s financial cash flows, financial position, and financial performance? Please describe these impacts for short-, medium-, and long-term time horizons.