European Sustainability Reporting Standards (ESRS) Summary: ESRS G1 Business conduct
The objective of this standard is to specify disclosure requirements, which will enable users of the company’s sustainability statements to understand the company’s strategy, approach, processes and procedures as well as its performance in respect of business conduct.
ESRS 1 General requirements
ESRS 2 General disclosures
Environmental
Climate change
Pollution
Information to be reported | Number of disclosure requirements (DR): 6
Water and marine resources
Biodiversity and ecosystems
1. Governance
• Disclosure related to ESRS 2 GOV-1 The role of the administrative, supervisory and management bodies • Disclosure related to ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities
Resource use and circular economy
Social
Own workforce
Affected communities
Affected communities
Consumers or end users
2. Impact, risk and
• Corporate culture and business conduct policies and corporate culture • Management of relationships with suppliers • Prevention and detection of corruption or bribery
Governance
opportunity management
Business conduct
3. Metrics and targets
• Confirmed incidents of corruption or bribery • Political influence and lobbying activities • Payment practices
Subtopics
1. Corporate culture 2. Protection of whistle-blowers 3. Animal welfare 4. Political engagement 5. Management of relationships with suppliers, including payment practices 6. Corruption and bribery
Interactions with other ESRS: ESRS 1 General principles, General requirements
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