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Sustainability Command Center 12 items

ESRS G1 Business Conduct Checklist

Prepare ESRS G1 disclosures on corporate culture, anti-corruption, political engagement, supplier payment practices and business conduct under the CSRD.

ESRS G1CSRDOECD Guidelines

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Governance & Corporate Culture

  • Is the role of administrative, management and supervisory bodies in business conduct disclosed (G1 GOV-1)? *
  • Are the undertaking's policies on corporate culture and business conduct disclosed (G1-1)? *
  • Do policies address the protection of whistleblowers? *
  • Is the mechanism to identify, report and investigate concerns about unlawful behaviour described? *

Anti-Corruption & Bribery

  • Are policies and procedures to prevent, detect and address corruption and bribery disclosed (G1-3)? *
  • Is the training of own workforce and functions at risk on anti-corruption disclosed? *
  • Are confirmed incidents of corruption or bribery and resulting actions disclosed (G1-4)? *
  • Are convictions and fines for violation of anti-corruption and anti-bribery laws disclosed? *

Political Engagement & Supplier Relations

  • Is political engagement, including lobbying activities and financial/in-kind contributions, disclosed (G1-5)? *
  • Are the management of relationships with suppliers and payment practices disclosed (G1-2)? *
  • Is the average time to pay invoices and the proportion of payments aligned with standard terms disclosed (G1-6)? *
  • Are legal proceedings for late payments disclosed where material?

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