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ESRS G1 Business Conduct Checklist
此检查清单为英文版。
Prepare ESRS G1 disclosures on corporate culture, anti-corruption, political engagement, supplier payment practices and business conduct under the CSRD.
ESRS G1CSRDOECD Guidelines
免费 PDF 或 Word · 输入邮箱即可下载。
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?
下载完整的ESRS G1 Business Conduct Checklist检查清单
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