IG3 - ESRS G1 - BUSINESS CONDUCT | EFRAG Knowledge Hub

ID	ESRS	Paragraph	Related AR	DR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)
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
G1-3_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
G1-4_03	ESRS G1	AR 8.		G1-3	Prevention and detection of corruption or bribery - anti-corruption and bribery training table	Table
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_05	ESRS G1	33. (d)		G1-6	Disclosure of contextual information regarding payment practices	narrative
G1-6_04	ESRS G1	33. (c)		G1-6	Number of outstanding legal proceedings for late payments	Integer
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_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_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_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_03	ESRS G1	18. (c)		G1-3	Information about process to report outcomes to administrative, management and supervisory bodies	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_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
G1-2_01	ESRS G1	14.	AR 2 - AR 3	G1-2	Description of policy to prevent late payments, especially to SMEs	narrative
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_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_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_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_07	ESRS G1	29. (b) ii.		G1-5	Disclosure of how monetary value of in-kind contributions is estimated	narrative	Conditional
G1-5_08	ESRS G1	29. (b) ii.		G1-5	Financial and in-kind political contributions made [table]	Table	Conditional
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_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_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_04	ESRS G1	25. (a)		G1-4	Number of confirmed incidents of corruption or bribery	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_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_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_12	ESRS G1	11.		G1-1	Entity is subject to legal requirements with regard to protection of whistleblowers	semi-narrative	Conditional	V
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_10	ESRS G1	10. (g)		G1-1	Information about policy for training within organisation on business conduct	narrative
G1-1_09	ESRS G1	10. (f)		G1-1	Policies with respect to animal welfare are in place	semi-narrative	Conditional
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_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_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_13	ESRS G1	10. (c) i.	AR 1	G1-1	Information about establishment of internal whistleblower reporting channels	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
G1-1_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.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

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