Questions & Answers
Undertakings are required, for financial or in-kind political contributions, to report the total monetary value of financial and in-kind political contributions made directly and indirectly by the undertaking, aggregated by country or geographical area where relevant, as well as the type of recipient/beneficiary. Does that include a requirement to disclose the exact name of the beneficiary or simply its type?
- Political contributions
- beneficiary
Background
ESRS G1-5 paragraph 29 states the following: ‘The disclosure required by paragraph 27 shall include … (b) for financial or in-kind political contributions: (i) the total monetary value of financial and in-kind political contributions made directly and indirectly by the undertaking, aggregated by country or geographical area where relevant, as well as type of recipient/beneficiary ...’
Answer
The Disclosure Requirement refers to the type of recipient/beneficiary and does not extend to the name of the beneficiary.
Relations
Paragraph | Content |
|---|---|
for financial or in-kind political contributions: | |
for financial or in-kind political contributions: | |
for financial or in-kind political contributions: |