{"id":9126,"date":"2025-12-08T18:21:03","date_gmt":"2025-12-08T16:21:03","guid":{"rendered":"https:\/\/esghub.ro\/?p=9126"},"modified":"2025-12-08T18:21:02","modified_gmt":"2025-12-08T16:21:02","slug":"changes-to-the-esrs-g1-business-conduct-standard","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/modificari-ale-standardului-esrs-g1-business-conduct\/","title":{"rendered":"Amendments to ESRS G1 Business Conduct"},"content":{"rendered":"<div class=\"relative basis-auto flex-col -mb-(--composer-overlap-px) [--composer-overlap-px:28px] grow flex overflow-hidden\">\n<div class=\"relative h-full\">\n<div class=\"flex h-full flex-col overflow-y-auto @w-xl\/main:pt-(--header-height) [scrollbar-gutter:stable_both-edges]\">\n<div class=\"flex flex-col text-sm @w-xl\/main:pt-header-height\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto [content-visibility:auto] supports-[content-visibility:auto]:[contain-intrinsic-size:auto_100lvh] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:c3145f44-ecb7-4048-87d1-8a1596126b0a-0\" data-testid=\"conversation-turn-2\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"7e7347c2-b37d-43d5-b29b-5e074e6c2f57\" data-message-model-slug=\"gpt-5-1-thinking\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"185\" data-end=\"465\">ESRS G1 din Delegated Act 2023 este un standard detaliat, cu cerin\u021be de guvernan\u021b\u0103, procese \u0219i indicatori de performan\u021b\u0103 privind conduita \u00een afaceri: cultur\u0103 etic\u0103, rela\u021bia cu furnizorii, prevenirea corup\u021biei \u0219i influen\u021ba politic\u0103. Versiunea din noiembrie 2025 este una simplificat\u0103 \u00een compara\u021bie cu cea ini\u021bial\u0103 din 2023. Pentru companii, standardul ESRS G1 se simplific\u0103 \u0219i se ancoreaz\u0103 mai mult \u00een ESRS 1 \u0219i ESRS 2. O parte din detaliile care erau obliga\u021bii explicite \u00een 2023 devin ghidaj op\u021bional \u00een NMIG 2. Structura noii versiuni se aliniaz\u0103 la arhitectura \u201cPolicies \u2013 Actions \u2013 Targets \u2013 Metrics\u201d (PAT), reflectat\u0103 \u00een tabelul tematic din NMIG 2.<\/p>\n<h2 data-start=\"1363\" data-end=\"1449\">Structura standardului<\/h2>\n<p data-start=\"1451\" data-end=\"1467\">\u00cen ESRS G1 2023 exist\u0103 o sec\u021biune dedicat\u0103 interac\u021biunii cu alte ESRS \u0219i leg\u0103turilor cu ESRS 1 \u0219i ESRS 2. Standardul con\u021bine cerin\u021be explicite legate de ESRS 2 GOV-1 (rolul organelor de conducere) \u0219i ESRS 2 IRO-1 (procesul de identificare \u0219i evaluare a impacturilor, riscurilor \u0219i oportunit\u0103\u021bilor).<\/p>\n<p data-start=\"1798\" data-end=\"1830\">\u00cen proiectul din noiembrie 2025, obiectivul ESRS G1 spune clar c\u0103 informa\u021bia se raporteaz\u0103 la \u201creporting areas\u201d din ESRS 1 \u0219i c\u0103 standardul \u201cimplementeaz\u0103 \u0219i completeaz\u0103\u201d prevederile transversale din ESRS 1 \u0219i ESRS 2. Nu mai exist\u0103 o sec\u021biune separat\u0103 pentru cerin\u021be legate de GOV-1 \u0219i IRO-1, acestea sunt l\u0103sate \u00een ESRS 2, iar G1 se concentreaz\u0103 pe disclosure-urile tematice (G1-1\u2013G1-6).<\/p>\n<h3 data-start=\"2442\" data-end=\"2526\">G1-1 \u2013 Politici de conduit\u0103 \u00een afaceri: restr\u00e2ngerea con\u021binutului obligatoriu<\/h3>\n<p data-start=\"2528\" data-end=\"2692\">\u00cen ESRS G1 2023, Disclosure Requirement G1-1 \u201eBusiness conduct policies and corporate culture\u201d oblig\u0103 compania s\u0103 descrie modul \u00een care construie\u0219te, promoveaz\u0103 \u0219i evalueaz\u0103 cultura corporativ\u0103. De asemenea, compania trebuie s\u0103 explice mecanismele de raportare \u0219i investigare a comportamentelor neconforme, inclusiv raportarea de c\u0103tre p\u0103r\u021bi interne sau externe.<\/p>\n<p data-start=\"3683\" data-end=\"3838\">\u00cen proiectul din noiembrie 2025, G1-1 se nume\u0219te \u201ePolicies related to business conduct\u201d \u0219i este mult mai scurt. Compania \u201eshall disclose its business conduct policies in accordance with ESRS 2 GDR-P. \u00cen plus fa\u021b\u0103 de ESRS 2 GDR-P, compania trebuie s\u0103 spun\u0103 dac\u0103 are sau nu politici anticorup\u021bie \u0219i antimit\u0103 aliniate la Conven\u021bia ONU \u00eempotriva Corup\u021biei, dac\u0103 are sau nu politici privind protec\u021bia avertizorilor, precum \u0219i care sunt func\u021biile sau rolurile cele mai expuse la risc de corup\u021bie sau mit\u0103.<br data-start=\"5141\" data-end=\"5144\" \/>Pentru politicile G1, scheletul minim obligatoriu se reduce la existen\u021ba politicilor anticorup\u021bie, a politicilor pentru avertizori \u0219i identificarea rolurilor expuse. Descrierea complet\u0103 a culturii, a mecanismelor \u0219i a programelor de training r\u0103m\u00e2ne cerut\u0103 prin ESRS 2 \u0219i este sus\u021binut\u0103 de NMIG, \u00eens\u0103 nu mai apare integral \u00een textul G1.<\/p>\n<h2 data-start=\"5488\" data-end=\"5581\">G1-2 \u2013 Ac\u021biuni privind conduita \u00een afaceri: integrarea furnizorilor \u0219i a anticorup\u021biei<\/h2>\n<p data-start=\"5583\" data-end=\"5675\">\u00cen ESRS G1 2023, exist\u0103 dou\u0103 cerin\u021be separate:<\/p>\n<ul data-start=\"5677\" data-end=\"6455\">\n<li data-start=\"5677\" data-end=\"6027\">\n<p data-start=\"5679\" data-end=\"5731\">G1-2 \u2013 Management of relationships with suppliers:<\/p>\n<ul data-start=\"5734\" data-end=\"6027\">\n<li data-start=\"5734\" data-end=\"5825\">\n<p data-start=\"5736\" data-end=\"5825\">oblig\u0103 descrierea modului \u00een care compania \u00ee\u0219i gestioneaz\u0103 rela\u021bia cu furnizorii;<\/p>\n<\/li>\n<li data-start=\"5828\" data-end=\"5910\">\n<p data-start=\"5830\" data-end=\"5910\">cere o descriere a politicii de prevenire a pl\u0103\u021bilor \u00eent\u00e2rziate c\u0103tre IMM-uri;<\/p>\n<\/li>\n<li data-start=\"5913\" data-end=\"6027\">\n<p data-start=\"5915\" data-end=\"6027\">cere informa\u021bii privind abordarea fa\u021b\u0103 de furnizori \u0219i utilizarea criteriilor sociale \u0219i de mediu \u00een selec\u021bie.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li data-start=\"6028\" data-end=\"6455\">\n<p data-start=\"6030\" data-end=\"6090\">G1-3 \u2013 Prevention and detection of corruption and bribery:<\/p>\n<ul data-start=\"6093\" data-end=\"6455\">\n<li data-start=\"6093\" data-end=\"6210\">\n<p data-start=\"6095\" data-end=\"6210\">cere informa\u021bii despre sistemul de prevenire, detectare, investigare \u0219i reac\u021bie la incidente de corup\u021bie \u0219i mit\u0103;<\/p>\n<\/li>\n<li data-start=\"6213\" data-end=\"6455\">\n<p data-start=\"6215\" data-end=\"6455\">include cerin\u021be concrete privind independen\u021ba investigatorilor, raportarea c\u0103tre organele de conducere \u0219i detalierea training-urilor (tipuri de training, acoperire, procentul func\u021biilor la risc acoperite, implicarea organelor de conducere).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"6457\" data-end=\"6656\">Appendix A dezvolt\u0103 \u00een plus con\u021binutul acestor cerin\u021be cu AR 2\u20138 (engajament cu furnizori, furnizori vulnerabili, evalu\u0103ri ESG, detalii despre training etc.).<\/p>\n<p data-start=\"6658\" data-end=\"6824\">\u00cen proiectul din noiembrie 2025, toate aceste elemente sunt integrate \u00een G1-2 \u2013 Actions related to business conduct:<\/p>\n<ul data-start=\"6826\" data-end=\"7638\">\n<li data-start=\"6826\" data-end=\"6901\">\n<p data-start=\"6828\" data-end=\"6901\">compania trebuie s\u0103 raporteze ac\u021biunile \u00een acord cu ESRS 2 GDR-A;<\/p>\n<\/li>\n<li data-start=\"6902\" data-end=\"7638\">\n<p data-start=\"6904\" data-end=\"6983\">\u00een plus, trebuie s\u0103 descrie:<\/p>\n<p data-start=\"6904\" data-end=\"6983\"><strong data-start=\"6937\" data-end=\"6981\">\u00a0Managementul rela\u021biilor cu furnizorii<\/strong><\/p>\n<ul data-start=\"6986\" data-end=\"7638\">\n<li data-start=\"6986\" data-end=\"7094\">\n<p data-start=\"6988\" data-end=\"7094\">dac\u0103 ia \u00een calcul factori de performan\u021b\u0103 ESG la selec\u021bia furnizorilor \u0219i modul \u00een care face acest lucru;<\/p>\n<\/li>\n<li data-start=\"7097\" data-end=\"7148\">\n<p data-start=\"7099\" data-end=\"7148\">trainingurile ESG oferite echipei de achizi\u021bii;<\/p>\n<\/li>\n<li data-start=\"7151\" data-end=\"7281\">\n<p data-start=\"7153\" data-end=\"7281\">ac\u021biunile de engagement cu furnizorii pentru \u00eembun\u0103t\u0103\u021birea performan\u021bei lor ESG.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p data-start=\"7640\" data-end=\"7874\"><strong data-start=\"7238\" data-end=\"7279\">\u00a0Proceduri anticorup\u021bie \u0219i antimit\u0103<\/strong><\/p>\n<ul data-start=\"6986\" data-end=\"7638\">\n<li data-start=\"7284\" data-end=\"7396\">\n<p data-start=\"7286\" data-end=\"7396\">procedurile de prevenire, detectare, investigare \u0219i r\u0103spuns la suspiciuni sau incidente de corup\u021bie \u0219i mit\u0103;<\/p>\n<\/li>\n<li data-start=\"7399\" data-end=\"7525\">\n<p data-start=\"7401\" data-end=\"7525\">trainingurile anticorup\u021bie \u0219i antimit\u0103 acordate func\u021biilor sau rolurilor cele mai expuse, inclusiv organelor de conducere;<\/p>\n<\/li>\n<li data-start=\"7528\" data-end=\"7638\">\n<p data-start=\"7530\" data-end=\"7638\">ac\u021biunile \u00eentreprinse pentru a remedia \u00eenc\u0103lc\u0103rile standardelor sau procedurilor anticorup\u021bie \u0219i antimit\u0103.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"7640\" data-end=\"7874\">Application Requirement-ul aferent G1-2(a) sugereaz\u0103 posibilitatea de a face trimitere \u00eencruci\u0219at\u0103 la codul de conduit\u0103 pentru furnizori raportat conform ESRS S2 (\u201eWorkers in the Value Chain\u201d).<\/p>\n<p data-start=\"7876\" data-end=\"8209\">\u00cen paralel, NMIG 2 arat\u0103 explicit c\u0103 anumite elemente care erau Application Requirements \u00een G1-2 2023 (screening social \u0219i de mediu al furnizorilor, tratarea furnizorilor vulnerabili, vizite \u0219i audituri la furnizori) au fost mutate \u00een NMIG ca exemple neobligatorii pentru raportarea sub G1-2.<\/p>\n<h2 data-start=\"8661\" data-end=\"8719\">G1-3 \u2013 \u021ainte de conduit\u0103 \u00een afaceri: o cerin\u021b\u0103 nou\u0103<\/h2>\n<p data-start=\"8721\" data-end=\"8953\">Versiunea din 2023 a ESRS G1 nu include un disclosure requirement separat pentru \u021binte legate de conduita \u00een afaceri. Exist\u0103 o sec\u021biune \u201cMetrics and targets\u201d, dar nu un G1-3 dedicat \u021bintelor. \u00cen proiectul din noiembrie 2025, <strong data-start=\"8988\" data-end=\"9034\">G1-3 \u2013 Targets related to business conduct<\/strong> introduce explicit obliga\u021bia de a raporta \u021bintele legate de conduita \u00een afaceri \u201e\u00een conformitate cu ESRS 2 GDR-T\u201d.<\/p>\n<h2 data-start=\"9463\" data-end=\"9540\">G1-4 \u2013 Corup\u021bie \u0219i mit\u0103: focalizare pe condamn\u0103ri, sanc\u021biuni \u0219i amenzi<\/h2>\n<p data-start=\"9542\" data-end=\"9652\">\u00cen ESRS G1 2023, G1-4 \u201eIncidents of corruption or bribery\u201d cere:<\/p>\n<ul data-start=\"9654\" data-end=\"10009\">\n<li data-start=\"9654\" data-end=\"9757\">\n<p data-start=\"9656\" data-end=\"9757\">num\u0103rul de condamn\u0103ri \u0219i valoarea amenzilor pentru \u00eenc\u0103lcarea legisla\u021biei anticorup\u021bie \u0219i antimit\u0103;<\/p>\n<\/li>\n<li data-start=\"9758\" data-end=\"9867\">\n<p data-start=\"9760\" data-end=\"9867\">ac\u021biunile \u00eentreprinse pentru a remedia \u00eenc\u0103lc\u0103rile procedurilor \u0219i standardelor anticorup\u021bie \u0219i antimit\u0103;<\/p>\n<\/li>\n<li data-start=\"9868\" data-end=\"10009\">\n<p data-start=\"9870\" data-end=\"10009\">op\u021bional, o serie de indicatori suplimentari (num\u0103r total de incidente confirmate, contracte reziliate, cazuri \u00een instan\u021b\u0103 \u0219i rezultate).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"10011\" data-end=\"10264\">\u00cen proiectul din noiembrie 2025, G1-4 \u201eMetrics related to corruption or bribery\u201d are ca obiectiv transparen\u021ba privind condamn\u0103rile \u0219i sanc\u021biunile, inclusiv amenzile, \u0219i se limiteaz\u0103 la o cerin\u021b\u0103 de baz\u0103<\/p>\n<ul data-start=\"10266\" data-end=\"10408\">\n<li data-start=\"10266\" data-end=\"10408\">\n<p data-start=\"10268\" data-end=\"10408\">num\u0103rul de condamn\u0103ri \u0219i sanc\u021biuni \u0219i suma total\u0103 a amenzilor pentru \u00eenc\u0103lcarea legilor anticorup\u021bie \u0219i antimit\u0103 \u00een perioada de raportare.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"10410\" data-end=\"10467\">Application Requirements-urile noi definesc \u00een detaliu:<\/p>\n<ul data-start=\"10469\" data-end=\"10845\">\n<li data-start=\"10469\" data-end=\"10576\">\n<p data-start=\"10471\" data-end=\"10576\">ce se consider\u0103 \u201cconvictions\u201d (decizii penale definitive, \u00eenscrise \u00een cazier sau registrul echivalent);<\/p>\n<\/li>\n<li data-start=\"10577\" data-end=\"10683\">\n<p data-start=\"10579\" data-end=\"10683\">ce se consider\u0103 \u201csanctions\u201d (decizii definitive ale autorit\u0103\u021bilor administrative sau de reglementare);<\/p>\n<\/li>\n<li data-start=\"10684\" data-end=\"10845\">\n<p data-start=\"10686\" data-end=\"10845\">ce \u00eenseamn\u0103 \u201cfines\u201d (penalit\u0103\u021bi pecuniare obligatorii, recunoscute \u00een situa\u021biile financiare \u00een perioada de raportare).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"10847\" data-end=\"11072\">Ac\u021biunile luate pentru a remedia \u00eenc\u0103lc\u0103rile (care \u00een 2023 ap\u0103reau la G1-4 lit. b) sunt integrate acum la G1-2(b)(ii), ca parte a disclosure-ului privind ac\u021biunile de business conduct.<\/p>\n<h2 data-start=\"11328\" data-end=\"11409\">G1-5 \u2013 Influen\u021b\u0103 politic\u0103 \u0219i activit\u0103\u021bi de lobby: simplificarea cerin\u021belor<\/h2>\n<p data-start=\"11411\" data-end=\"11484\">\u00cen ESRS G1 2023, G1-5 cere:<\/p>\n<ul data-start=\"11486\" data-end=\"12161\">\n<li data-start=\"11486\" data-end=\"11576\">\n<p data-start=\"11488\" data-end=\"11576\">informa\u021bii despre activit\u0103\u021bile \u0219i angajamentele legate de influen\u021ba politic\u0103 \u0219i lobby;<\/p>\n<\/li>\n<li data-start=\"11577\" data-end=\"11694\">\n<p data-start=\"11579\" data-end=\"11694\">descrierea persoanei\/persoanelor din organele de conducere care supravegheaz\u0103 aceste activit\u0103\u021bi, dac\u0103 este cazul;<\/p>\n<\/li>\n<li data-start=\"11695\" data-end=\"11811\">\n<p data-start=\"11697\" data-end=\"11811\">valoarea total\u0103 a contribu\u021biilor politice financiare \u0219i \u00een natur\u0103, pe \u021b\u0103ri\/zone geografice \u0219i tip de beneficiar;<\/p>\n<\/li>\n<li data-start=\"11812\" data-end=\"11890\">\n<p data-start=\"11814\" data-end=\"11890\">metoda de estimare a valorii contribu\u021biilor \u00een natur\u0103, dac\u0103 este relevant;<\/p>\n<\/li>\n<li data-start=\"11891\" data-end=\"12029\">\n<p data-start=\"11893\" data-end=\"12029\">principalele teme de lobby \u0219i pozi\u021biile \u00eentreprinderii, cu explicarea leg\u0103turii cu impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale;<\/p>\n<\/li>\n<li data-start=\"12030\" data-end=\"12161\">\n<p data-start=\"12032\" data-end=\"12161\">men\u021bionarea \u00eenregistr\u0103rii \u00een registre de transparen\u021b\u0103 (de ex. EU Transparency Register) \u0219i indicarea num\u0103rului de \u00eenregistrare.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"12163\" data-end=\"12430\">Appendix A adaug\u0103 defini\u021biile pentru \u201epolitical contribution\u201d \u0219i \u201eindirect political contribution\u201d, criterii pentru determinarea pozi\u021biilor comparabile \u00een administra\u021bia public\u0103 \u0219i exemple de raportare a cheltuielilor de lobby.<\/p>\n<p data-start=\"12432\" data-end=\"12607\">\u00cen proiectul din noiembrie 2025, G1-5 \u201eMetrics related to political influence, including lobbying activities\u201d se concentreaz\u0103 pe:<\/p>\n<ul data-start=\"12609\" data-end=\"13046\">\n<li data-start=\"12609\" data-end=\"12737\">\n<p data-start=\"12611\" data-end=\"12737\">valoarea total\u0103 a contribu\u021biilor politice financiare \u0219i \u00een natur\u0103, agregate pe \u021b\u0103ri\/zone geografice \u0219i pe tip de beneficiar;<\/p>\n<\/li>\n<li data-start=\"12738\" data-end=\"12888\">\n<p data-start=\"12740\" data-end=\"12888\">principalele teme de lobby \u0219i pozi\u021biile \u00eentreprinderii, cu explica\u021bii privind interac\u021biunea cu impacturile, riscurile \u0219i oportunit\u0103\u021bile materiale;<\/p>\n<\/li>\n<li data-start=\"12889\" data-end=\"13046\">\n<p data-start=\"12891\" data-end=\"13046\">informa\u021bii despre numirea membrilor organelor de conducere care au de\u021binut pozi\u021bii comparabile \u00een administra\u021bia public\u0103 \u00een cei doi ani anteriori numirii.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"13048\" data-end=\"13280\">Defini\u021biile pentru \u201epolitical contribution\u201d, \u201eindirect political contribution\u201d \u0219i \u201ccomparable position\u201d apar ca Application Requirements AR 7\u20139 \u0219i reiau con\u021binutul de fond din versiunea 2023.<\/p>\n<p data-start=\"13282\" data-end=\"13339\">Nu mai apar, \u00een textul standardului, cerin\u021bele privind:<\/p>\n<ul data-start=\"13341\" data-end=\"13593\">\n<li data-start=\"13341\" data-end=\"13445\">\n<p data-start=\"13343\" data-end=\"13445\">identificarea responsabilului din organele de conducere pentru supravegherea activit\u0103\u021bilor de lobby;<\/p>\n<\/li>\n<li data-start=\"13446\" data-end=\"13516\">\n<p data-start=\"13448\" data-end=\"13516\">descrierea metodei de evaluare a valorii contribu\u021biilor \u00een natur\u0103;<\/p>\n<\/li>\n<li data-start=\"13517\" data-end=\"13593\">\n<p data-start=\"13519\" data-end=\"13593\">obliga\u021bia explicit\u0103 de a raporta num\u0103rul din registrele de transparen\u021b\u0103.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"13595\" data-end=\"13826\">Aceste elemente se reg\u0103sesc \u00een NMIG 2 ca exemple de raportare (de ex. NMIG pe AR 12\u201315 referitoare la cheltuieli de lobby \u0219i la alinierea \u00eentre declara\u021biile publice \u0219i activitatea de lobby).<\/p>\n<h2 data-start=\"13833\" data-end=\"13918\">G1-6 \u2013 Practici de plat\u0103: reducerea setului de indicatori \u0219i accent pe IMM-uri<\/h2>\n<p data-start=\"13920\" data-end=\"14013\">\u00cen ESRS G1 2023, G1-6 \u201ePayment practices\u201d cere:<\/p>\n<ul data-start=\"14015\" data-end=\"14467\">\n<li data-start=\"14015\" data-end=\"14150\">\n<p data-start=\"14017\" data-end=\"14150\">prezentarea timpului mediu \u00een zile p\u00e2n\u0103 la plat\u0103, calculat de la momentul de la care \u00eencepe s\u0103 curg\u0103 termenul contractual\/statutar;<\/p>\n<\/li>\n<li data-start=\"14151\" data-end=\"14281\">\n<p data-start=\"14153\" data-end=\"14281\">descrierea termenelor standard de plat\u0103, pe categorii principale de furnizori, \u0219i procentul pl\u0103\u021bilor aliniate acestor termene;<\/p>\n<\/li>\n<li data-start=\"14282\" data-end=\"14346\">\n<p data-start=\"14284\" data-end=\"14346\">num\u0103rul procedurilor legale \u00een curs pentru pl\u0103\u021bi \u00eent\u00e2rziate;<\/p>\n<\/li>\n<li data-start=\"14347\" data-end=\"14467\">\n<p data-start=\"14349\" data-end=\"14467\">informa\u021bii suplimentare de context, inclusiv, dac\u0103 s-a folosit e\u0219antionare reprezentativ\u0103, men\u021bionarea metodologiei.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"14469\" data-end=\"14649\">Appendix A (AR 16\u201317) ofer\u0103 exemple de prezentare \u0219i indic\u0103 situa\u021biile \u00een care termenii standard difer\u0103 \u00eentre \u021b\u0103ri sau tipuri de furnizori.<\/p>\n<p data-start=\"14651\" data-end=\"14954\">\u00cen proiectul din noiembrie 2025, G1-6 \u201eMetrics related to payment practices\u201d are un obiectiv centrat pe \u00een\u021belegerea termenilor standard de plat\u0103 \u0219i a performan\u021bei \u00een raport cu ace\u0219tia, \u00een special \u00een rela\u021bia cu IMM-urile. Compania trebuie s\u0103 raporteze:<\/p>\n<ul data-start=\"14956\" data-end=\"15280\">\n<li data-start=\"14956\" data-end=\"15157\">\n<p data-start=\"14958\" data-end=\"15157\">o descriere a termenelor standard de plat\u0103, \u00een zile, pe principalele categorii de furnizori, cu precizarea explicit\u0103 a termenilor aplica\u021bi IMM-urilor, \u00een m\u0103sura \u00een care difer\u0103 de termenii generali;<\/p>\n<\/li>\n<li data-start=\"15158\" data-end=\"15215\">\n<p data-start=\"15160\" data-end=\"15215\">procentul pl\u0103\u021bilor aliniate acestor termeni standard;<\/p>\n<\/li>\n<li data-start=\"15216\" data-end=\"15280\">\n<p data-start=\"15218\" data-end=\"15280\">num\u0103rul procedurilor legale \u00een curs pentru pl\u0103\u021bi \u00eent\u00e2rziate.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"15282\" data-end=\"15427\">Nu mai este cerut indicatorul privind timpul mediu de plat\u0103 \u0219i nici men\u021biunea explicit\u0103 despre utilizarea e\u0219antion\u0103rii \u0219i metodologia aferent\u0103.<\/p>\n<p data-start=\"15429\" data-end=\"15749\">Application Requirement-ul AR 10 introduce \u00eens\u0103 o idee nou\u0103: dac\u0103 \u00eent\u00e2rzierea pl\u0103\u021bilor c\u0103tre IMM-uri este un subiect material, se aplic\u0103 paragraful 11 din ESRS 1, iar compania trebuie s\u0103 furnizeze un metric specific entit\u0103\u021bii pentru acest sub-topic, dac\u0103 este material.<\/p>\n<p data-start=\"17107\" data-end=\"17197\">Compara\u021bie ESRS G1 2023 cu proiectul de standard din noiembrie 2025 \u0219i cu NMIG 2:<\/p>\n<ol data-start=\"17199\" data-end=\"18347\">\n<li data-start=\"17199\" data-end=\"17290\">\n<p data-start=\"17202\" data-end=\"17290\">Structura se simplific\u0103, iar multe detalii se mut\u0103 \u00een ESRS 2 sau \u00een ghidajul NMIG.<\/p>\n<\/li>\n<li data-start=\"17291\" data-end=\"17515\">\n<p data-start=\"17294\" data-end=\"17515\">Politicile de conduit\u0103 se concentreaz\u0103 pe existen\u021ba politicilor anticorup\u021bie, a protec\u021biei avertizorilor \u0219i a identific\u0103rii rolurilor expuse, l\u0103s\u00e2nd descrierea complet\u0103 a culturii corporative \u00een ESRS 2 \u0219i \u00een ghidaj.<\/p>\n<\/li>\n<li data-start=\"17516\" data-end=\"17705\">\n<p data-start=\"17519\" data-end=\"17705\">Ac\u021biunile de business conduct sunt grupate \u00eentr-un singur disclosure requirement, care combin\u0103 rela\u021bia cu furnizorii \u0219i sistemele anticorup\u021bie, cu accent pe training \u0219i engagement.<\/p>\n<\/li>\n<li data-start=\"17706\" data-end=\"17777\">\n<p data-start=\"17709\" data-end=\"17777\">\u021aintele G1 sunt formalizate prin G1-3, \u00een logica ESRS 2 GDR-T.<\/p>\n<\/li>\n<li data-start=\"17778\" data-end=\"17952\">\n<p data-start=\"17781\" data-end=\"17952\">Indicatorii anticorup\u021bie se concentreaz\u0103 pe condamn\u0103ri, sanc\u021biuni \u0219i amenzi; restul informa\u021biilor privind reac\u021bia la incidente este tratat ca ac\u021biune, nu ca metric\u0103.<\/p>\n<\/li>\n<li data-start=\"17953\" data-end=\"18158\">\n<p data-start=\"17956\" data-end=\"18158\">Raportarea influen\u021bei politice p\u0103streaz\u0103 contrib\u021biile financiare \u0219i temele de lobby, dar reduce obliga\u021biile privind guvernan\u021ba \u0219i registrele de transparen\u021b\u0103, pe care le reg\u0103sim \u00een NMIG ca exemplu.<\/p>\n<\/li>\n<li data-start=\"18159\" data-end=\"18347\">\n<p data-start=\"18162\" data-end=\"18347\">Practici de plat\u0103: indicatorii sunt mai pu\u021bini, \u00eens\u0103 \u00eentreprinderile cu impact material asupra IMM-urilor trebuie s\u0103 ia \u00een calcul dezvoltarea unor indicatori suplimentari specifici.<\/p>\n<\/li>\n<\/ol>\n<p data-start=\"18349\" data-end=\"18890\">\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>ESRS G1 din Delegated Act 2023 este un standard detaliat, cu cerin\u021be de guvernan\u021b\u0103, procese \u0219i indicatori de performan\u021b\u0103 privind conduita \u00een afaceri: cultur\u0103 etic\u0103, rela\u021bia cu furnizorii, prevenirea corup\u021biei \u0219i influen\u021ba politic\u0103. Versiunea din noiembrie 2025 este una simplificat\u0103 \u00een compara\u021bie cu cea ini\u021bial\u0103 din 2023. Pentru companii, standardul ESRS G1 se simplific\u0103 \u0219i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":2,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-9126","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\/9126","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=9126"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9126\/revisions"}],"predecessor-version":[{"id":9129,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9126\/revisions\/9129"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/9127"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=9126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=9126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=9126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}