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MetricClimate risks, opportunities and financial effects

Specified-sector activity and revenue

Measurement answer

What this metric measures

Specified-sector activity and revenue are presented as an edition-controlled table stating whether the reporting entity conducts each activity named by the applicable disclosure rule and the related net revenue where required.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Financial reporting period
Aggregation
No default total — activity rows may overlap
Pillar
Environmental
Topic
Climate risks, opportunities and financial effects
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Activities and related net revenue within the consolidated reporting perimeter and financial reporting period under the named binding ESRS edition, retaining fossil-fuel subcategories, taxonomy alignment where applicable, chemicals, controversial weapons, and tobacco as separate rows.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS 2 SBM-1 paragraph 40(d), ESRS E1-1 paragraph 16(g) and AR 5, and ESRS E1-9 paragraphs 64 to 70 and AR 67 to AR 77
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    specified-sector-revenue
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 63(a)-(d)
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Financial reporting period

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Rule edition and specified activity
  • Activity status (active / not active / not assessed)
  • Related net revenue ([ISO currency], declared scale)
  • Share of total net revenue (related net revenue ÷ compatible total net revenue, %)
  • Financial-statement line or note
  • Assessment or quantification status and unavailable reason

Published dimensions

  • Specified-sector activity
  • Rule edition
  • Activity status
  • Fossil-fuel subcategory
  • Taxonomy alignment
  • Business segment
  • ISO currency and declared scale

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Annex I, ESRS 2 SBM-1 paragraph 40(d), ESRS E1-1 paragraph 16(g) and AR 5, and ESRS E1-9 paragraphs 64 to 70 and AR 67 to AR 77

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Specified-sector activity and revenue”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated as of 1 January 2025; its binding activity terminology and cell requirements are edition-controlled.

  • Named binding rule and edition for every activity row
  • Activity status as active, not active or not assessed
  • ISO 4217 currency code and scale for every related-net-revenue cell
  • Percentage numerator as related net revenue and denominator as compatible total net revenue where a percentage is supplied
  • Activity classification source, fossil-fuel subcategory and taxonomy alignment where applicable
  • Revenue-recognition basis, financial-statement line or note and reconciliation reference
  • Non-overlap evidence before any revenue aggregation
  • Unavailable or not-assessed values and reasons, never silently represented as zero

Record-specific limitations

  • Activity rows are not presumed mutually exclusive and related revenue must not be summed without a proved non-overlap method.
  • The binding edition uses its own activity terminology; a later edition must be represented through a separate method profile.
  • This record is not benchmark eligibility, portfolio exposure, sustainability alignment or an exclusion score.
  • Classification and revenue-recognition policies materially affect comparability.
  • Unavailable assessment or revenue must be labelled unavailable with a reason and must never be represented as zero.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.