Substances-of-concern net-revenue share
Measurement answer
What this metric measures
Net-revenue share from products and services that are or contain the named substance category, keeping substances of concern and substances of very high concern as separate, potentially overlapping rows under a declared classification and allocation basis.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — see field-level units
- Reporting basis
- Financial reporting-period revenue share
- Aggregation
- Ratio of compatible sums only; never average or add overlapping SoC and SVHC percentages
- Pillar
- Environmental
- Topic
- Pollution systems, incidents and financial effects
- Controlled domain
- Sustainable finance
- Entity type
- Metric
Reporting boundary
Products and services within the binding E2-6 revenue-share disclosure and the compatible total net-revenue denominator for the reporting period. Physical quantities, emissions, procurement and exposure are excluded.
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 DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Binding ESRS E2-6 and E2-5 under Regulation (EU) 2023/2772 with the in-force 2025 phase-in amendment
Value structure
Dimensions and units
- Unit
- Structured table — see field-level units
- Reporting basis
- Financial reporting-period revenue share
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
- Substance category and classification authority, jurisdiction and edition
- Product or service group and is-or-contains classification basis
- Net-revenue share (% of total net revenue for the named category; parts per hundred)
- Compatible numerator and denominator ([ISO 4217 currency] at stated scale, when disclosed)
- Allocation method, reporting period and phase-in or missing-value state
- Overlap control (SoC and SVHC rows can overlap and must not be added)
Published dimensions
- Substance category, classification edition, product group and revenue denominator
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Substances-of-concern net-revenue share. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Substances-of-concern net-revenue share. | Dimensionless |
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
- Binding ESRS E2-6 and E2-5 under Regulation (EU) 2023/2772 with the in-force 2025 phase-in amendment
Supports: Official publisher reference linked specifically to the Sustopedia metric “Substances-of-concern net-revenue share”; 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: Binding ESRS E2-6 and E2-5 under Regulation (EU) 2023/2772 with the in-force 2025 phase-in amendment; the July 2026 adopted text retains weight data but omits this revenue-share datapoint.
- Name substances of concern or substances of very high concern and the classification authority, jurisdiction and edition.
- Name the substance or aggregate category, product or service group and is-or-contains basis.
- State any concentration threshold, reporting entity, market, geography and reporting period.
- Name the net-revenue definition, common denominator line or note, numerator allocation method and presentation basis.
- State ISO currency and scale when numerator or denominator amounts are disclosed.
- Keep SoC and SVHC rows separate and potentially overlapping; never add or average their percentages.
- State the phase-in, missing, omitted, inapplicable or not-assessed value state without converting it to zero.
Record-specific limitations
- Results depend on product mapping, concentration thresholds, classification authority, revenue allocation, portfolio mix, price and currency.
- The share does not measure substance mass, hazard severity, exposure, substitution progress, release or compliance.
- Substances of very high concern can be a subset of substances of concern, so the category percentages are potentially overlapping.
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.