DR 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

1. Stratégie générale
   • Grands groupes de produits/services
   • Marchés et clients cibles
   • Répartition des employés par zone géographique
   • Produits/services interdits sur certains marchés
2. Ventilation des revenus
   • Par grands secteurs ESRS
   • Réconciliation avec les informations sectorielles IFRS 8
3. Autres secteurs significatifs
   • Liste des secteurs générant des revenus inter-entreprises
   • Secteurs avec incidences importantes
4. Activités spécifiques
   • Combustibles fossiles
   • Produits chimiques
   • Armes controversées
   • Culture et production de tabac
5. Objectifs de durabilité
   • En lien avec les produits/services, clients, zones géographiques
6. Évaluation des produits/services
   • Par rapport aux objectifs de durabilité
7. 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

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