Modification de DR SBM-1

== Stratégie, modèle économique et chaîne de valeur - Fiche pratique SBM-1 ==

== Objectif ==
Décrire les principaux éléments de la stratégie, du modèle économique et de la chaîne de valeur de l'entreprise en lien avec les questions de durabilité.

== Éléments clés à inclure ==

# Stratégie générale
#* Grands groupes de produits/services
#* Marchés et clients cibles
#* Répartition des employés par zone géographique
#* Produits/services interdits sur certains marchés
# Ventilation des revenus
#* Par grands secteurs ESRS
#* Réconciliation avec les informations sectorielles IFRS 8
# Autres secteurs significatifs
#* Liste des secteurs générant des revenus inter-entreprises
#* Secteurs avec incidences importantes
# Activités spécifiques
#* Combustibles fossiles
#* Produits chimiques
#* Armes controversées
#* Culture et production de tabac
# Objectifs de durabilité
#* En lien avec les produits/services, clients, zones géographiques
# Évaluation des produits/services
#* Par rapport aux objectifs de durabilité
# Modèle économique et chaîne de valeur
#* Ressources et méthodes d'obtention
#* Résultats et bénéfices pour les parties prenantes
#* Caractéristiques de la chaîne de valeur amont/aval

== Points d'attention ==

* Identifier les secteurs significatifs (>10% des revenus ou incidences importantes)
* Décrire les principales activités, ressources, canaux de distribution, segments clients
* Expliquer les relations d'affaires clés
* Lier le modèle économique aux incidences, risques et opportunités
* Fournir une vue d'ensemble de la chaîne de valeur et son rôle dans la création de valeur

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B -  ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|DPs to be disclosed in case of  phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees
|Appendix C - ESRS 1
[DPs subject to phased-in]
|-
|SBM-1_01
|ESRS 2
|SBM-1
|40 a i
|AR 12-13
|Description of  significant groups of products and (or) services offered 
|narrative
|
|
|
|
|
|-
|SBM-1_02
|ESRS 2
|SBM-1
|40 a ii
|AR 12-13
|Description of  significant markets and (or) customer groups served 
|narrative
|
|
|
|
|
|-
|SBM-1_03
|ESRS 2
|SBM-1
|40 a iii  
|AR 12-13
|Total number of  employees (head count)
|Integer
|
|
|
|
|
|-
|SBM-1_04
|ESRS 2
|SBM-1
|40 a iii  
|AR 12-13
|Number of  employees (head count)
|Integer
|
|
|
|
|
|-
|SBM-1_05
|ESRS 2
|SBM-1
|40 a iv
|AR 12-13
|Description of  products and services that are banned in certain markets 
|narrative
|Conditional
|
|
|
|
|-
|SBM-1_06
|ESRS 2
|SBM-1
|40 b
|AR 12-13
|Total  revenue 
|Monetary
|
|
|
|
|
|-
|SBM-1_07
|ESRS 2
|SBM-1
|40 b
|AR 12-13
|Revenue by  significant ESRS Sectors
|Table/Monetary
|
|
|
|
|Until adoption of ESRS Sectors
|-
|SBM-1_08
|ESRS 2
|SBM-1
|40 c
|AR 12-13
|List of  additional significant ESRS sectors in which significant activities are  developed or in which undertaking is or may be connected to material impacts
|semi-narrative
|
|
|
|
|Until adoption of ESRS Sectors
|-
|SBM-1_09
|ESRS 2
|SBM-1
|40 d i  
|AR 12-13
|Undertaking is  active in fossil fuel (coal, oil and gas) sector
|semi-narrative
|
|
|SFDR
|
|
|-
|SBM-1_10
|ESRS 2
|SBM-1
|40 d i  
|AR 12-13
|Revenue from  fossil fuel (coal, oil and gas) sector
|Monetary
|Conditional
|
|
|
|
|-
|SBM-1_11
|ESRS 2
|SBM-1
|40 d i
|AR 12-13
|Revenue from  coal
|Monetary
|Conditional
|
|
|
|
|-
|SBM-1_12
|ESRS 2
|SBM-1
|40 d i
|AR 12-13
|Revenue from  oil
|Monetary
|Conditional
|
|
|
|
|-
|SBM-1_13
|ESRS 2
|SBM-1
|40 d i
|AR 12-13
|Revenue from  gas
|Monetary
|Conditional
|
|
|
|
|-
|SBM-1_14
|ESRS 2
|SBM-1
|40 d i
|AR 12-13
|Revenue from  Taxonomy-aligned economic activities related to fossil gas
|Monetary
|Conditional
|
|
|
|
|-
|SBM-1_15
|ESRS 2
|SBM-1
|40 d ii  
|AR 12-13
|Undertaking is  active in chemicals production
|semi-narrative
|Conditional
|
|SFDR
|
|
|-
|SBM-1_16
|ESRS 2
|SBM-1
|40 d ii  
|AR 12-13
|Revenue from  chemicals production
|Monetary
|Conditional
|
|SFDR
|
|
|-
|SBM-1_17
|ESRS 2
|SBM-1
|40 d iii  
|AR 12-13
|Undertaking is  active in controversial weapons
|semi-narrative
|Conditional
|
|SFDR
|
|
|-
|SBM-1_18
|ESRS 2
|SBM-1
|40 d iii  
|AR 12-13
|Revenue from  controversial weapons
|Monetary
|Conditional
|
|SFDR
|
|
|-
|SBM-1_19
|ESRS 2
|SBM-1
|40 d iv 
|AR 12-13
|Undertaking is  active in cultivation and production of tobacco
|semi-narrative
|Conditional
|
|SFDR
|
|
|-
|SBM-1_20
|ESRS 2
|SBM-1
|40 d iv  
|AR 12-13
|Revenue from  cultivation and production of tobacco
|Monetary
|Conditional
|
|SFDR
|
|
|-
|SBM-1_21
|ESRS 2
|SBM-1
|40 e
|AR 12-13
|Description of  sustainability-related goals in terms of significant groups of products and  services, customer categories, geographical areas and relationships with  stakeholders 
|narrative
|
|
|
|
|
|-
|SBM-1_22
|ESRS 2
|SBM-1
|40 f
|AR 12-13
|Disclosure of  assessment of current significant products and (or) services, and significant  markets and customer groups, in relation to sustainability-related goals 
|narrative
|
|
|
|
|
|-
|SBM-1_23
|ESRS 2
|SBM-1
|40 g
|AR 12-13
|Disclosure of  elements of strategy that relate to or impact sustainability matters 
|narrative
|
|
|
|
|
|-
|SBM-1_24
|ESRS 2
|SBM-1
|41
|
|List of ESRS  sectors that are significant for undertaking
|semi-narrative
|Conditional
|
|
|
|
|-
|SBM-1_25
|ESRS 2
|SBM-1
|42
|AR 14
|Description of  business model and value chain 
|narrative
|
|
|
|
|
|-
|SBM-1_26
|ESRS 2
|SBM-1
|42 a
|
|Description of  inputs and approach to gathering, developing and securing inputs 
|narrative
|
|
|
|
|
|-
|SBM-1_27
|ESRS 2
|SBM-1
|42 b
|
|Description of  outputs and outcomes in terms of current and expected benefits for customers,  investors and other stakeholders 
|narrative
|
|
|
|
|
|-
|SBM-1_28
|ESRS 2
|SBM-1
|42 c
|AR 15
|Description of  main features of upstream and downstream value chain and undertakings  position in value chain 
|narrative
|
|
|
|
|
|}