AR 12. To provide the information on sectors required by paragraph 40, the undertaking shall map its significant activities in accordance with ESRS sectors. If a code for a sub-sector does not exist, the caption "others" shall be used.
AR 13. For the purposes of the disclosures required in paragraph 40, a group of products and/or services offered, a group of markets and/or customer groups served, or an ESRS sector, is significant for the undertaking if it meets one or both of the following criteria:
(a) it accounts for more than 10 per cent of the undertaking's revenue;
(b) it is connected with material actual impacts or material potential negative impacts of the undertaking.
AR 14. In preparing disclosures relating to its business model and value chain, the undertaking shall consider:
(a) its key activities, resources, distribution channels and customer segments;
(b) its key business relationships and their key characteristics, including relationships with customers and suppliers;
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