Net Revenue from High Climate Impact Sector Activities

General Information

Metric ID	NET_REV_FROM_HCIS
DPI Used	Prosperity
Measure Used	Amount
Dimension Used	Account Groups
Sustainability Report	ESRS
Sustainability Area	Environmental
Sustainability Matter	Climate Change
Disclosure Reference	E1-5
Datapoint	(AR38b) (1)

Metric Calculation

Unit of Measure	Currency
Calculation Method	SUM
Calculation Formula	`SUM (Amount (PPT_AMOUNT)), WHERE: Account (ID_ACCOUNT) = Net Revenue from High Climate Impact Sectors Activities (SCT_1002)`
Simplified Formula	Net Revenue from High Climate Impact Sector Activities = Σ (Amount where Account = Net Revenue from High Climate Impact Sector Activities)

Note

Formula Description

The metric Net Revenue from High Climate Impact Sector Activities describes the net revenue generated from activities in high climate impact sectors. High climate impact sectors are listed in NACE Sections A to H and Section L (as defined in Commission Delegated Regulation (EU) 2022/1288).

For this metric formula, a value of the dimension "account group" is used. This is an SAP provided dimension for which data cannot be uploaded itself. Before it is used, a predefined set up process of three steps is required in the Manage Master Data app, to map your financial data to the respective account group dimensions used in the calculation.

STEP 1: Create an Account value and ID for "Net Revenue from High Climate Impact Sectors" in the "Account" Dimension (ID_ACCOUNT);

STEP 2: Identify the Account Group Value in the Account Groups Dimension (ID_ACCOUNT_GROUP) to which the newly created account will be mapped. In this case, map to Net Revenue from High Climate Impact Sectors Activities (SCT_1002);

STEP 3: Map these values in the Account to Group Dimension "ID_ACCOUNT_TO_GROUP" by creating an Account to Group Value and ID."

Once your accounts are successfully mapped to the SAP-provided account groups, this metric can be calculated.

Sources:Commission Delegated Regulation (EU) 2023/2772, CELEX: 32023R2772, Annex II, Table 2 – Terms defined in the ESRS.

For further information on the NACE Sections A to H and Section L also see:

NACE Rev. 2: Statistical Classification of Economic Activities in the European Community. Eurostat, Office for Official Publications of the European Communities, 2008.

European Parliament and Council. Regulation (EC) No 1893/2006 on NACE Rev. 2. Official Journal of the European Union, L 393, 2006.