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Comprehensive Module
C8: Revenues from Certain Sectors
Disclosure requirements for revenues from controversial weapons, tobacco, fossil fuels and chemicals.
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
C8
Selko Insights
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.