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.
CSRD
This indicator requires you to disclose:
Communication of Policies:
Describe how your organization communicates its policies on corruption, bribery, and business conduct to relevant stakeholders, ensuring they are:
Accessible (e.g., available in multiple languages, published on the company website, included in employee handbooks).
Clearly understood by those affected.
Target Audiences:
Specify who the policies are communicated to, including:
Employees (e.g., training programs, internal newsletters, onboarding materials).
Suppliers and business partners (e.g., contractual clauses, supplier codes of conduct, ethical sourcing guidelines).
Customers and external stakeholders (e.g., public transparency statements, compliance certifications).
Methods of Communication:
Explain the channels used to communicate policies, such as:
Training and awareness programs.
Digital platforms and corporate intranet.
Regular compliance briefings and updates.
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.
- 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.
- 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.