C8: Revenues from certain activities
Revenue from prohibited weapons, tobacco, fossil fuels and chemicals production.
In brief
C8 asks whether your company earns revenue from four kinds of activity: prohibited weapons, tobacco, fossil fuels and chemicals production. Prohibited weapons are anti-personnel mines, cluster munitions, and chemical and biological weapons. Fossil fuel revenue is split into coal, oil and gas. Chemicals production means NACE 20.2: pesticides and other agrochemical products. If you have such revenue, you report it. Banks and investors use these figures in their own regulatory reporting.
At a glance
- Requirement
- If applicable: when your company is active in one of these sectors.
- 10 employees or less
- Required, under the same condition.
- Value chain cap (from 2027)
- Not included.
- In Selko Report
- Page "Sector Revenues"
What changed from VSME
- Changed: "prohibited weapons" replaces "controversial weapons", following the EU's updated definition.
- Changed: chemicals production is defined by NACE 20.2.
- Removed: the question on exclusion from the EU Paris-aligned Benchmarks.
- Unchanged: tobacco, and fossil fuel revenue split into coal, oil and gas.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Revenue, not purchases
C8 is about where your revenue comes from, not what you buy or use. Selling, distributing or producing fuels brings revenue from fossil fuels. Using fuel in your own vehicles or to heat your buildings is a cost, not revenue.
One question per sector
Selko Report asks one yes or no question per sector. For each Yes, you enter the revenue in your reporting currency, with fossil fuel revenue split into coal, oil and gas.
Definitions
- Fossil fuel sector: the exploration, mining, extraction, production, processing, storage, refining or distribution, including transport, storage and trade, of coal, oil or gas.
- Prohibited weapons: anti-personnel mines, cluster munitions, chemical weapons and biological weapons. Ordinary defense supply is not prohibited-weapons revenue.
- Chemicals production: NACE 20.2, the manufacture of pesticides, disinfectants and other agrochemical products.
Frequently asked questions
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