ESRS G

ESRS G

The main topic covered is:

business conduct, referring to a company’s

(1) strategy and approach,

(2) processes and procedures,

(3) its performance

The specific disclosure requirements and topics covered from ESRS G1 result from your double materiality assessment.

The Governance Standard deals provide a comprehensive framework for companies to report on their business conduct.

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,
• measures for whistleblower protection.

The official information on the Governance ESRS can be found on pages 236-244 of Anex I from the European Commission’s first set of standards publication.

ESRS G1 can be categorized into the four reporting areas

• governance,
• strategy,
• impact, risk and opportunity management,
• metrics and targets.

The specific disclosure requirements and topics covered from ESRS G1 result from your double materiality assessment.