G1-5_12 | ESRS G1 | AR 13. |
| G1-5 | The entity is legally obliged to be a member of a chamber of commerce or other organisation that represents its interests | semi-narrative | | V | | | |
G1-5_05 | ESRS G1 | AR 12. (b) |
| G1-5 | Amount paid for membership to lobbying associations | Monetary | | V | | | |
G1-5_04 | ESRS G1 | AR 12. (a) |
| G1-5 | Amount of internal and external lobbying expenses | Monetary | | V | | | |
G1-4_03 | ESRS G1 | AR 8. |
| G1-3 | Prevention and detection of corruption or bribery - anti-corruption and bribery training table | Table | | | | | |
G1-3_09 | ESRS G1 | AR 7. |
| G1-3 | Disclosure of an analysis of its training activities by, for example, region of training or category | narrative | | V | | | |
G1-6_04 | ESRS G1 | 33. (c) |
| G1-6 | Number of outstanding legal proceedings for late payments | Integer | | | | | |
G1-6_05 | ESRS G1 | 33. (d) |
| G1-6 | Disclosure of contextual information regarding payment practices | narrative | | | | | |
G1-6_03 | ESRS G1 | 33. (b) |
| G1-6 | Percentage of payments aligned with standard payment terms | Percent | | | | | |
G1-6_02 | ESRS G1 | 33. (b) | AR 16 - AR 17
| G1-6 | Description of undertakings standard payment terms in number of days by main category of suppliers | narrative | | | | | |
G1-6_01 | ESRS G1 | 33. (a) |
| G1-6 | Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated | Integer | | | | | |
G1-3_06 | ESRS G1 | 21. (a) |
| G1-3 | Information about nature, scope and depth of anti-corruption or anti-bribery training programmes offered or required | narrative | | | | | |
G1-3_08 | ESRS G1 | 21. (c) |
| G1-3 | Information about members of administrative, supervisory and management bodies relating to anti-corruption or anti-bribery training | narrative | | | | | |
G1-3_07 | ESRS G1 | 21. (b) | AR 4
| G1-3 | Percentage of functions-at-risk covered by training programmes | Percent | | | | | |
G1-3_03 | ESRS G1 | 18. (c) |
| G1-3 | Information about process to report outcomes to administrative, management and supervisory bodies | narrative | Conditional | | | | |
G1-3_05 | ESRS G1 | 20. |
| G1-3 | Information about how policies are communicated to those for whom they are relevant (prevention and detection of corruption or bribery) | narrative | | | | | |
G1-3_04 | ESRS G1 | 19. |
| G1-3 | Disclosure of plans to adopt procedures to prevent, detect, and address allegations or incidents of corruption or bribery in case of no procedure | narrative | Conditional | | | | |
G1-3_02 | ESRS G1 | 18. (b) |
| G1-3 | Investigators or investigating committee are separate from chain of management involved in prevention and detection of corruption or bribery | semi-narrative | | | | | |
G1-3_01 | ESRS G1 | 18. (a) | AR 5 - AR 6
| G1-3 | Information about procedures in place to prevent, detect, and address allegations or incidents of corruption or bribery | narrative | | | | | |
G1-2_01 | ESRS G1 | 14. | AR 2 - AR 3
| G1-2 | Description of policy to prevent late payments, especially to SMEs | narrative | | | | | |
G1-2_03 | ESRS G1 | 15. (b) | AR 2 - AR 3
| G1-2 | Disclosure of whether and how social and environmental criteria are taken into account for selection of supply-side contractual partners | narrative | | | | | |
G1-2_02 | ESRS G1 | 15. (a) | AR 2 - AR 3
| G1-2 | Description of approaches in regard to relationships with suppliers, taking account risks related to supply chain and impacts on sustainability matters | narrative | | | | | |
G1-5_10 | ESRS G1 | 29. (d) |
| G1-5 | Undertaking is registered in EU Transparency Register or in equivalent transparency register in Member State | semi-narrative | Conditional | | | | |
G1-5_11 | ESRS G1 | 30. | AR 11
| G1-5 | Information about appointment of any members of administrative, management and supervisory bodies who held comparable position in public administration in two years preceding such appointment | narrative | | | | | |
G1-5_09 | ESRS G1 | 29. (c) | AR 14
| G1-5 | Disclosure of main topics covered by lobbying activities and undertaking's main positions on these topics | narrative | | | | | |
G1-5_08 | ESRS G1 | 29. (b) ii. |
| G1-5 | Financial and in-kind political contributions made [table] | Table | Conditional | | | | |
G1-5_07 | ESRS G1 | 29. (b) ii. |
| G1-5 | Disclosure of how monetary value of in-kind contributions is estimated | narrative | Conditional | | | | |
G1-5_03 | ESRS G1 | 29. (b) i. | AR 9
| G1-5 | Financial political contributions made | Monetary | | | | | |
G1-5_06 | ESRS G1 | 29. (b) i. | AR 9
| G1-5 | In-kind political contributions made | Monetary | | | | | |
G1-5_02 | ESRS G1 | 29. (b) | AR 9 - AR 10
| G1-5 | Information about financial or in-kind political contributions | narrative | | | | | |
G1-5_01 | ESRS G1 | 29. (a) |
| G1-5 | Information about representative(s) responsible in administrative, management and supervisory bodies for oversight of political influence and lobbying activities | narrative | Conditional | | | | |
G1-4_08 | ESRS G1 | 25. (d) |
| G1-4 | Information about details of public legal cases regarding corruption or bribery brought against undertaking and own workers and about outcomes of such cases | narrative | | V | | | |
G1-4_07 | ESRS G1 | 25. (c) |
| G1-4 | Number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to violations related to corruption or bribery | Integer | | V | | | |
G1-4_06 | ESRS G1 | 25. (b) |
| G1-4 | Number of confirmed incidents in which own workers were dismissed or disciplined for corruption or bribery-related incidents | Integer | | V | | | |
G1-4_05 | ESRS G1 | 25. (a) |
| G1-4 | Information about nature of confirmed incidents of corruption or bribery | narrative | | V | | | |
G1-4_04 | ESRS G1 | 25. (a) |
| G1-4 | Number of confirmed incidents of corruption or bribery | Integer | | V | | | |
G1-4_01 | ESRS G1 | 24. (a) |
| G1-4 | Number of convictions for violation of anti-corruption and anti- bribery laws | Integer | | | SFDR | | |
G1-4_02 | ESRS G1 | 24. (a) |
| G1-4 | Amount of fines for violation of anti-corruption and anti- bribery laws | Monetary | | | SFDR | | |
G1-1_09 | ESRS G1 | 10. (f) |
| G1-1 | Policies with respect to animal welfare are in place | semi-narrative | Conditional | | | | |
G1-1_12 | ESRS G1 | 11. |
| G1-1 | Entity is subject to legal requirements with regard to protection of whistleblowers | semi-narrative | Conditional | V | | | |
G1-1_11 | ESRS G1 | 10. (h) |
| G1-1 | Disclosure of the functions that are most at risk in respect of corruption and bribery | narrative | | | | | |
G1-1_10 | ESRS G1 | 10. (g) |
| G1-1 | Information about policy for training within organisation on business conduct | narrative | | | | | |
G1-1_13 | ESRS G1 | 10. (c) i. | AR 1
| G1-1 | Information about establishment of internal whistleblower reporting channels | narrative | | | | | |
G1-1_08 | ESRS G1 | 10. (e) |
| G1-1 | Undertaking is committed to investigate business conduct incidents promptly, independently and objectively | semi-narrative | | | | | |
G1-1_07 | ESRS G1 | 10. (d) |
| G1-1 | Timetable for implementation of policies on protection of whistle-blowers | narrative | Conditional | | | | |
G1-1_06 | ESRS G1 | 10. (d) |
| G1-1 | No policies on protection of whistle-blowers are in place | semi-narrative | | | SFDR | | |
G1-1_14 | ESRS G1 | 10. (c) ii. | AR 1
| G1-1 | Information about measures to protect against retaliation to own workers who are whistleblowers in accordance with applicable law transposing Directive (EU) 2019/1937 | narrative | | | | | |
G1-1_05 | ESRS G1 | 10. (c) |
| G1-1 | Disclosure of safeguards for reporting irregularities including whistleblowing protection | narrative | | | | | |
G1-1_04 | ESRS G1 | 10. (b) |
| G1-1 | Timetable for implementation of policies on anti-corruption or anti-bribery consistent with United Nations Convention against Corruption | narrative | Conditional | | | | |
G1-1_03 | ESRS G1 | 10. (b) |
| G1-1 | No policies on anti-corruption or anti-bribery consistent with United Nations Convention against Corruption are in place | semi-narrative | | | SFDR | | |
G1-1_02 | ESRS G1 | 10. (a) |
| G1-1 | Description of the mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of its code of conduct or similar internal rules | narrative | | | | | |
G1-1_01 | ESRS G1 | 9. | AR 1
| G1-1 | Description of how the undertaking establishes, develops, promotes and evaluates its corporate culture | narrative | | | | | |
G1.MDR-P_01-06 | ESRS G1 | 7. |
| G1-1 | Policies in place to manage its material impacts, risks and opportunities related to business conduct and corporate culture [see ESRS 2 MDR-P] | MDR-P | | | | | |
G1.GOV-1_02 | ESRS G1 | 5. (b) |
| GOV-1 | Disclosure of expertise of administrative, management and supervisory bodies on business conduct matters | narrative | | | | | |
G1.GOV-1_01 | ESRS G1 | 5. (a) |
| GOV-1 | Disclosure of role of administrative, management and supervisory bodies related to business conduct | narrative | | | | | |