Questions & Answers

Question-ID: 417

Release Date: Apr 30, 2024


Questions & Answers

What is the definition to be used for ‘convictions’? It could be different things: Number of convictions of proceeding that are still open? Or started in the reporting year? Closed in the reporting year? Appeal concluded? Not subject to appeal anymore?

Key Terms
  • Convictions

Background

ESRS G1 paragraph 24 states that: ‘The undertaking shall disclose:

(a) the number of convictions and the amount of fines for violation of anti-corruption and anti- bribery laws; and

(b) any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery.’

Based on EU Law and on the European Criminal Records Information System (ECRIS), the term ‘conviction’ is defined as ‘any final decision of a criminal court against a natural person in respect of a criminal offence, to the extent that the decision is entered in the criminal records of the convicting Member State’.

Answer

ESRS G1 uses the definition of ‘convictions’ derived from European Law. Based on EU Law and on the European Criminal Records Information System (ECRIS), the term conviction is defined as ‘any final decision of a criminal court against a natural person in respect of a criminal offence, to the extent that the decision is entered in the criminal records of the convicting Member State’.

Therefore, the disclosure requirement applies to the number of convictions that fulfil the definition of a final decision of a criminal court. This is understood in the general sense of the term, i.e., that of the court of the first instance. This approach has the advantage of including all the convictions in the reporting while awaiting the outcome of a possible appeal. The reporting undertaking may provide additional information if an appeal is considered, has been lodged or was successful as this would be relevant information to users.


Relations

Paragraph
Content
2023 ESRSESRS G1 - BUSINESS CONDUCT...Metrics and targets24. (a)

the number of convictions and the amount of fines for violation of anti-corruption and anti- bribery laws ; and

2023 ESRSESRS G1 - BUSINESS CONDUCT...Disclosure Requirement G1-4 – Incidents of corruption or bribery24. (a)

the number of convictions and the amount of fines for violation of anti-corruption and anti- bribery laws ; and

2023 ESRSESRS G1 - BUSINESS CONDUCT...Metrics and targets24. (a)

the number of convictions and the amount of fines for violation of anti-corruption and anti- bribery laws ; and