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ESRS G1 Business Conduct

This standard requires undertakings subject to the CSRD to disclose their strategies, policies, actions, metrics, and targets related to business conduct.…

What ESRS G1 Business Conduct requires

This standard requires undertakings subject to the CSRD to disclose their strategies, policies, actions, metrics, and targets related to business conduct. As per Disclosure Requirement G1-1, this includes corporate culture, management of relationships with suppliers, and prevention and detection of corruption or bribery.

Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772

SHA-256 integrity: d6cbd56c03958eff5964beaa86ffdfd9e51fcee360d5f4e8bd54823c03c45e14

Primary Citations — 7 traced to source

  • ESRS G1, Disclosure Requirement G1-1 - Business conduct policies and corporate culture
  • ESRS G1, Disclosure Requirement G1-2 - Management of relationships with suppliers

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