{"id":4482,"date":"2025-01-04T13:26:44","date_gmt":"2025-01-04T11:26:44","guid":{"rendered":"https:\/\/esghub.ro\/?p=4482"},"modified":"2025-01-06T21:54:48","modified_gmt":"2025-01-06T19:54:48","slug":"esrs-g1-professional-behaviour","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-g1-conduita-profesionala\/","title":{"rendered":"ESRS Standard G1 Professional Behaviour"},"content":{"rendered":"

ESRS G1 covers the reporting of corporate policies.<\/strong><\/span><\/h2>\n

The standard aims to give users of sustainability statements an overview<\/span><\/strong>
\non issues related to organisational culture, corruption, supplier management and lobbying activities of the reporting company.<\/span><\/strong><\/p>\n

Sustainability aspects covered by ESRS G1: corporate culture, whistleblower protection, animal welfare, political commitment and activities<\/span>
\nlobbying, supplier relationship management, including payment practices, corruption and bribery. The standard focuses on three main policy areas<\/strong><\/span>
\ncorporate:<\/span><\/strong>
\n1. Business ethics and organisational culture (fighting corruption and bribery, whistleblower protection, animal welfare)<\/span>
\n2. Supplier relationship management (with a particular focus on payment practices, especially on late payments to SMEs)<\/span>
\n3. Political activities and influence (company's lobbying activities, commitments undertaken in the context of its political influence).<\/span><\/p>\n

Date of entry into force:<\/strong> where analysis of <\/span>materiality has a positive result, ESRS G1 must be reported immediately in the year of first application by the<\/span>
\nall companies obliged to report.<\/span><\/p>\n

Reporting requirements<\/span><\/strong><\/h2>\n

Governance<\/span><\/strong>
\nESRS 2 disclosure requirement GOV-1 - Role of administrative, management and supervisory bodies<\/span><\/p>\n

Managing impacts, risks and opportunities<\/span><\/strong><\/p>\n

ESRS Reporting Requirement 2 IRO-1 - Description of the processes for identifying and assessing impacts, risks and impacts<\/span>
\nsignificant opportunities<\/span>
\nDisclosure requirement G1-1 - Corporate culture and policies on professional behaviour and corporate culture<\/span>
\nDisclosure Requirement G1-2 - Supplier Relationship Management<\/span>
\nReporting requirement G1-3 - Prevention and detection of corruption and bribery<\/span><\/p>\n

Indicators and targets<\/span><\/strong><\/h2>\n

G1-4 - Confirmed cases of corruption or bribery<\/span><\/strong>
\nG1-5 - Political influencing and lobbying<\/span><\/strong>
\nG1-6 - Payment practices<\/span><\/strong><\/p>\n

ESRS G1 contributes to an improved and transparent presentation of corporate policy through specific reporting obligations. Companies are thus supported<\/span><\/strong>
\ncommunicate not only their sustainability strategy but also their ethical principles and how they interact effectively with stakeholders.<\/span><\/strong><\/p>\n

ESRS G1-1<\/strong><\/span><\/h2>\n

ESRS G1-1<\/strong> aims to provide an in-depth understanding of how a company promotes its internal organisational culture. This includes<\/span>
\ndescribing, regularly assessing and managing culture, together with analysing the impacts, risks and opportunities associated with corporate policy. Culture<\/span>
\nis made up of shared values, norms and beliefs within the organisation. It covers both the written aspects, such as guidelines and statements of<\/span>
\nprinciples, as well as the unwritten ones, such as the rules lived and practised every day.
\n<\/span>In G1-1 it should also be reported to what extent the bodies described in ESRS 2 are involved in shaping the organisational culture.
\nG1-1 includes information about: <\/span><\/p>\n

    \n
  • anti-corruption strategies, <\/span><\/li>\n
  • whistleblower protection, <\/span><\/li>\n
  • corporate policy training.<\/span><\/li>\n<\/ul>\n

    The reporting company may refer to <\/span>relevant documents, such as the Code of Conduct or Statement of Principles.<\/span><\/p>\n

    ESRS G1-2<\/strong><\/span><\/h2>\n

    ESRS G1-2<\/strong> aims to provide a clear picture of how the reporting company manages its supplier relationships. A non-exhaustive list of<\/span>
    \nThemes that can be integrated include:<\/span>
    \n- strategy and risk management: how they support practices and measures to prevent supply chain disruptions<\/span>
    \nbusiness strategy and risk management?<\/span>
    \n- Staff training and incentives: description of training for procurement staff and incentives that take into account and<\/span>
    \nsustainability<\/span>
    \n- Supplier performance assessment: Assessing the social and environmental performance of suppliers to ensure greater sustainability in the supply chain.<\/span>
    \nof supply<\/span>
    \n- ntegrating local and certified suppliers: How local or certified suppliers are integrated for more sustainable procurement practices<\/span>
    \n- Considering vulnerable providers: identifying and integrating providers with special needs<\/span>
    \n- Supplier relations objectives and measures: Setting strategic objectives and measures for maintaining and managing supplier relations<\/span>
    \n- Evaluation of practices: Methods to assess the effectiveness and impact of practices, e.g. through audits or questionnaires.<\/span><\/p>\n

    ESRS G1-3<\/strong> <\/span><\/h2>\n

    ESRS G1-3<\/strong> relates to how the company's internal system for detecting and preventing corruption and bribery is structured. It also<\/span>
    \ndescribe: the investigation process and potential actions taken against allegations or actual incidents; the process for training employees.<\/span>
    \nExamples of corruption include: bribery, fraud, extortion, secret deals and money laundering.<\/span><\/strong><\/p>\n

    With regard to the handling of allegations, the procedures initiated, the persons involved in the process, how the bodies described in<\/span>
    \nESRS 2 are informed about incidents. It should be reported where employees can access information related to this process.<\/span>
    \nIf the reporting company has not implemented a standardised process, this should be specified. A timetable for<\/span>
    \nimplementation.<\/span><\/p>\n

    ESRS G1-4<\/strong> <\/span><\/h2>\n

    ESRS G1-4<\/strong> presents concrete cases that arose during the reporting year. The aim is to stimulate improvements in the processes described in G1-3.<\/span>
    \nIssues to be reported include: the number of convictions for corruption and bribery offences, the amount of fines imposed for such<\/span>
    \noffences. Convictions relate to confirmed cases of corruption or bribery that have been proven, excluding incidents under investigation at the end of the<\/span>
    \nreporting period. Confirmation can take place: internally, through the compliance officer, or externally, through competent authorities, without the need for a judgement<\/span>
    \njudgement.<\/span>
    \nCompanies should describe measures taken against breaches, without the need to detail specific procedures or standards. However, it is expected<\/span>
    \nthat measures are linked to essential processes to prevent, detect and combat corruption and bribery.<\/span>
    \nIn addition, information on corruption and bribery affecting value chain actors should only be included if the company or its employees are<\/span>
    \ndirectly involved.<\/span><\/p>\n

    ESRS G1-5<\/strong> <\/span><\/h2>\n

    ESRS G1-5<\/strong> addresses disclosure of political influence and lobbying activities in terms of significant impacts, risks and opportunities<\/span>
    \nassociated with companies and their representatives.
    \n<\/span>
    \nThe company must report the following:<\/span><\/strong>
    \n- Mainstreaming political influence and lobbying in the organisation:<\/span>
    \nwhere this theme is anchored in the structure<\/span>
    \nthe names of the representatives of the management, administrative and supervisory bodies involved<\/span>
    \n- total amount of financial support and benefits in kind: broken down by country or geographical area, categorised by type of beneficiary.<\/span>
    \nIn the case of in-kind support, an estimate of the value must be provided<\/span>
    \n- main lobbying themes and presentation of key positions taken by the company<\/span>
    \n- whether the company is registered in the EU Transparency Register or an equivalent register.<\/span>
    \nidentify<\/span>
    \n- information on members of the management or supervisory bodies who, in the last two years before their appointment or during the reporting period<\/span>
    \nhave held a similar position in public administration or regulatory authorities.<\/span><\/p>\n

    ESRS G1-6<\/strong> <\/span><\/h2>\n

    ESRS G1-6<\/strong> relates to the obligation for companies to report in detail on their payment practices, in particular as regards delays in payment against<\/span>
    \nsmall and medium-sized enterprises (SMEs). Reporting includes the following aspects:<\/span>
    \n- payment terms (average time (in days) it takes for the company to pay invoices after the start of the payment term)<\/span>
    \n- terms of payment (an explanation of the company's standard payment terms, broken down by main categories of suppliers; the percentage of payments that<\/span>
    \nfulfil these conditions)<\/span>
    \n- litigation (number of ongoing court cases caused by late payments)<\/span>
    \n- the methodology (if the average duration of payments is calculated on the basis of a representative sample, the company should mention this; o<\/span>
    \nbrief explanation of the method used for the calculation must be included).<\/span><\/p>\n

    Read the original version of the STANDARD below.<\/span><\/strong><\/h2>","protected":false},"excerpt":{"rendered":"

    ESRS G1 se refer\u0103 la raportarea politicilor corporative. Standardul \u00ee\u0219i propune s\u0103 ofere utilizatorilor declara\u021biilor de sustenabilitate o imagine de ansamblu asupra aspectelor legate de cultura organiza\u021bional\u0103, corup\u021bie, managementul furnizorilor \u0219i activit\u0103\u021bile de lobby ale companiei raportoare. Aspectele de durabilitate care fac obiectul ESRS G1: cultur\u0103 corporativ\u0103, protec\u021bia avertizorilor, bun\u0103starea animalelor, angajamentul politic \u0219i activit\u0103\u021bile […]<\/p>\n","protected":false},"author":8,"featured_media":4106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":15,"footnotes":""},"categories":[91],"tags":[94,95],"class_list":["post-4482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-esrs-g1","tag-politici-corporative"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4482"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4482\/revisions"}],"predecessor-version":[{"id":4591,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4482\/revisions\/4591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/4106"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}