{"id":8332,"date":"2025-08-05T18:43:38","date_gmt":"2025-08-05T15:43:38","guid":{"rendered":"https:\/\/esghub.ro\/?p=8332"},"modified":"2025-08-05T18:43:38","modified_gmt":"2025-08-05T15:43:38","slug":"amendments-to-esrs-g1-standard-on-business-conduct","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/modificari-la-standardul-esrs-g1-privind-conduita-in-afaceri\/","title":{"rendered":"Amendments to ESRS G1 standard on business conduct"},"content":{"rendered":"

On 31 July 2025, EFRAG published for consultation a revised version of ESRS G1 - Business Conduct, part of the plan to simplify sustainability reporting under the CRSD.<\/p>\n

What is the G1 standard and what changes are proposed<\/strong><\/h2>\n

ESRS G1 regulates how companies must disclose information on business ethics, anti-corruption policies, whistleblower protection, political influence, and practices in dealing with business partners.<\/p>\n

The proposals in the new draft bring a number of clarifications and simplifications:<\/p>\n

    \n
  1. Exclusive focus on issues considered material - the draft introduces a clear distinction: if only part of the topics covered in G1 (e.g. lobbying policy or anti-corruption) is relevant to the company's business, reporting will be strictly limited to those topics.<\/li>\n
  2. Removal of overlaps with other standards - requirements that were already in ESRS 2 - General Disclosures, in particular those related to policies, actions and targets (PATs), have been removed from G1.<\/li>\n
  3. Reformulation of anti-corruption and whistleblower requirements - the detailed requirements related to internal measures to prevent corruption and protect whistleblowers have been simplified. Companies are still required to indicate whether they have relevant policies in these areas and whether they plan to implement them, but are no longer required to provide operational fine-grained information. This has been transferred into a (non-binding) guidance document.<\/li>\n
  4. Greater clarity on reporting on lobbying and political influence - the revised text explicitly separates reporting on political influence activities from reporting on financial contributions to parties or campaigns. It now requires a disclosure of areas of interest, the company's public positions and related expenditures - all treated separately.<\/li>\n
  5. Simplification of reporting on business relationships and payment terms - the requirements on payment terms applied to suppliers, especially SMEs, have been kept only in their essential form - e.g. reporting of the standard payment term. Operational details on supply chain relationships have been moved from the mandatory reporting area to a guidance section.<\/li>\n<\/ol>\n

    Changes<\/a> are proposed for validation through a public consultation process open until 29 September 2025. Interested companies and organisations can submit their views by this date.<\/p>","protected":false},"excerpt":{"rendered":"

    \u00cen data de 31 iulie 2025, EFRAG a publicat spre consultare o versiune revizuit\u0103 a standardului ESRS G1 \u2013 Business Conduct, parte a planului de simplificare a raport\u0103rii sustenabilit\u0103\u021bii \u00een cadrul directivei CSRD. Ce prevede standardul G1 \u0219i ce schimb\u0103ri sunt propuse ESRS G1 reglementeaz\u0103 modul \u00een care companiile trebuie s\u0103 comunice informa\u021bii privind etica […]<\/p>\n","protected":false},"author":4,"featured_media":8333,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":44,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8332","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8332","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8332"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8332\/revisions"}],"predecessor-version":[{"id":8335,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8332\/revisions\/8335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8333"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}