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.
CSRD
This indicator requires you to disclose:
(a) Nature, Scope, and Depth of Training Programs:
Describe the anti-corruption and anti-bribery training programs provided, including:
Nature of training (e.g., compliance workshops, e-learning modules, case-based training).
Scope of training (e.g., mandatory for all employees or targeted at specific roles).
Depth of training (e.g., introductory awareness vs. in-depth risk management training for high-risk roles).
(b) Coverage of High-Risk Functions:
Disclose the percentage of functions-at-risk (e.g., procurement, sales, finance, legal, government relations) that are covered by the training programs.
(c) Training for Leadership and Governance Bodies:
Describe the extent to which training is provided to members of the administrative, management, and supervisory bodies, including:
Frequency (e.g., annual, biannual, or on an ad-hoc basis).
Whether participation is mandatory or voluntary.
Topics covered (e.g., ethical leadership, conflict of interest management, legal compliance).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39710-3-1