ESRS G1 Business Conduct

Standard ESRS G1 gouvernance conduite affaires.

Définition

ESRS G1 DR Corporate culture and business conduct policies, Management of relationships with suppliers, Prevention and detection of corruption and bribery, Incidents of corruption or bribery, Political influence and lobbying activities, Payment practices (incl delays SME suppliers). Alignement EU AntiBribery Convention, OECD Convention, Whistleblowing Directive 2019/1937.

Origine

EFRAG, Commission Delegated Regulation (EU) 2023/2772 publié 31 juillet 2023.

Usage

Tous secteurs concernés. Industries pharma, defense, construction, oil & gas, financial services prioritaires.

Termes liés

• ESRS — famille parent.
• Anti-corruption — thème central.
• Whistleblowing Directive — cadre EU.