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G1-4 – Incidents of corruption or bribery

🗂️ ESRS G1 Business Conduct, page 5

  1. The undertaking shall provide information on incidents of corruption or bribery during the reporting period.

  2. The objective of this Disclosure Requirement is to provide transparency on the incidents relating to corruption or bribery during the reporting period and the related outcomes.

  3. The undertaking shall disclose:

(a) the number of convictions and the amount of fines for violation of anti-corruption and anti- bribery laws; and

(b) any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery.

  1. The undertaking may disclose:

(a) the total number and nature of confirmed incidents of corruption or bribery;

(b) the number of confirmed incidents in which own workers were dismissed or disciplined for corruption or bribery-related incidents;

(c) the number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to violations related to corruption or bribery; and

(d) details of public legal cases regarding corruption or bribery brought against the undertaking and its own workers during the reporting period and the outcomes of such cases. This includes cases that were initiated in previous years where the outcome was only established in the current reporting period.

  1. The disclosures required shall include incidents involving actors in its value chain only where the undertaking or its employees are directly involved.