How does your organization establish, develop, promote, and evaluate its corporate culture?
CSRD
This indicator requires you to disclose:
Establishment and Development of Corporate Culture:
Describe how your organization defines and develops its corporate culture, including:
Core values, ethical principles, and expected behaviors.
Leadership’s role in embedding corporate culture.
Policies and codes of conduct guiding employee behavior.
Promotion of Corporate Culture:
Explain how your organization actively promotes its corporate culture through:
Internal communication and awareness campaigns.
Leadership modeling and accountability.
Incentives and recognition programs aligned with ethical behavior.
Employee engagement initiatives.
Evaluation of Corporate Culture:
Describe how your organization monitors and assesses the effectiveness of its corporate culture, including:
Employee surveys and feedback mechanisms.
Whistleblowing and grievance systems.
Regular culture audits or third-party assessments.
Performance indicators measuring alignment with corporate values.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39460-3-1