If your organization does not have procedures in place to prevent, detect, and address allegations or incidents of corruption and bribery, please confirm this and provide details on any plans or timelines for adopting such procedures.
CSRD
This indicator requires you to disclose:
Acknowledgment of Absence:
Clearly state if your organization does not have procedures in place to prevent, detect, and address corruption and bribery.
Future Implementation (if applicable):
If your organization plans to adopt such procedures, provide:
A statement of intent to implement anti-corruption and anti-bribery measures.
A timeline for adoption and integration.
Key steps or policies under development (e.g., creation of an ethics committee, implementation of training programs, establishment of whistleblower protection measures).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39710-3-1
Also in
G1-3 - Prevention and detection of corruption and bribery
- How does your organization prevent, detect, and address allegations or incidents of corruption and bribery? Please describe the procedures in place, indicate whether the investigators or investigating committee are independent from the management involved, and explain the process for reporting outcomes to your administrative, management, and supervisory bodies.
- How does your organization communicate its policies to relevant stakeholders to ensure they are accessible and well understood? Please describe the methods and channels used, as well as any training or awareness initiatives implemented.
- How does your organization approach anti-corruption and anti-bribery training? Please describe the nature, scope, and depth of your training programs, indicate the percentage of functions-at-risk covered, and explain the extent to which members of your administrative, management, and supervisory bodies participate in these programs.