ESRS G1 BUSINESS CONDUCT Table of contents Objective Interaction with other ESRS Disclosure Requirements ESRS 2 General disclosures Governance o Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, supervisory and management bodies

[Draft] ESRS G1 Business conduct November 2022 Page 4 of 13 Objective 1. The objective of this [draft] Standard is to specify disclosure requirements which will enable users of the undertaking’s sustainability statements to understand the undertaking’s strategy and

vernance and organisation in relation to sustainability matters. Topical Standards prescribe disclosure requirements that cover (i) policies, targets, action plans and resources. and (ii) performance measurement in relation to specific topics. Accordingly, this [draft] Standard focuses on the undertak.

The objective of this Standard (ESRS 1) is to provide an understanding of the architecture of ESRS, the drafting conventions and fundamental concepts used, and the general requirements for preparing and presenting sustainability information in accordance with Directive 2013/34/EU, as amended by Directive (EU) 2022/2464. 1.

2025年1月8日 · What is the CSRD ESRS G1? CSRD ESRS G1 is a reporting standard that outlines what companies need to disclose about their governance structures, internal controls, and business ethics in their CSRD report. The purpose of this standard is to help users of these reports understand how a company is governed and how it manages risks and opportunities.

The objective of this Standard is to specify disclosure requirements which will enable users of the undertaking’s sustainability statements to understand the undertaking’s strategy and approach, processes and procedures as well as its performance in respect of business conduct. 2.

• ESRS G1: overarching governance as well as risk management and internal control Leading principles for drafting of Standards •Principle based and sector agnostic

ESRS G1 sets the disclosures for companies to report on their business strategy and approach, processes, procedures, and performance. It encompasses various areas such as supplier relationship management, strategies for mitigating corruption and bribery risks, and measures for whistleblower protection.

2023年11月28日 · The ESRS (European Sustainability Reporting Standards) Exposure Drafts define on a very detailed level the future reporting requirements of the CSRD. Below you find an overview of the topics included in the Standards for Governance-topics.

2024年5月22日 · Governance Series (ESRS G1) Incidents of corruption or bribery. The total number of confirmed incidents of corruption or bribery; The nature of confirmed incidents of corruption or bribery. It is important to note that companies, where applicable, must report on their value chain information as required by the ESRS. EFRAG's implementation ...