C8: Revenues from Certain Sectors
Disclosure requirements for revenues from controversial weapons, tobacco, fossil fuels and chemicals.
In brief
VSME disclosure requirement C8 concerns revenues from certain controversial sectors, such as weapons, tobacco and fossil fuels. The company must state whether it generates revenue from these sectors and what share this represents of total turnover. The requirement helps investors and other stakeholders assess the ethical dimensions of the company's operations.
VSME Standard Reference
The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.
View original VSME Standard (PDF)Selko Insights
Practical guidance from Selko
Selko Report follows and applies the C8 disclosure requirements as specified in the VSME standard. The questionnaire collects information about revenues from controversial sectors—including weapons, tobacco, fossil fuels, and agrochemicals—and EU benchmark exclusions in a clear, standardized format.
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VSME disclosure B11: convictions and fines for violations of anti-corruption and anti-bribery laws.
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