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
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 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.