Who in your administrative, management, or supervisory bodies is responsible for overseeing these activities?
CSRD
This indicator requires you to disclose:
Accountability and Oversight:
Identify the specific roles or committees within the administrative, management, or supervisory bodies responsible for overseeing anti-corruption, anti-bribery, and business conduct activities.
Key Individuals or Bodies Responsible:
Specify which of the following have oversight responsibilities:
Board of Directors (or a designated subcommittee, such as an Ethics & Compliance Committee or Audit & Risk Committee).
Chief Compliance Officer (CCO) or equivalent executive responsible for governance and legal compliance.
Senior Management Executives (e.g., CEO, CFO, General Counsel) involved in strategic decision-making related to ethical business practices.
Internal Audit Function responsible for monitoring and reporting on compliance risks.
Roles and Responsibilities:
Describe the specific responsibilities of these bodies, including:
Setting and enforcing corporate policies on corruption, bribery, and ethical conduct.
Reviewing and approving compliance frameworks and risk assessments.
Monitoring and investigating misconduct reports.
Ensuring training and awareness programs are implemented across the organization.
Reporting and Governance Structure:
Explain how oversight bodies:
Receive regular reports on business conduct and compliance matters.
Provide guidance and decision-making on policy enforcement.
Report findings and recommendations to the board or regulatory authorities.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39965-3-1
Also in
G1-5 - Political influence and lobbying activities
- What is the total monetary value of both financial and in-kind political contributions made directly or indirectly by your organization—aggregated by country or geographical area and by recipient type—and how do you estimate the value of in-kind contributions (if applicable)?
- What are the main topics covered by your lobbying activities and what are your organization’s primary positions on these topics? Please explain how these topics relate to the material impacts, risks, and opportunities identified in your materiality assessment per [draft] ESRS 2.
- If your organization is registered in the EU Transparency Register or an equivalent register in a Member State, what is the name of the register and your identification number?
- Have any members of your administrative, management, or supervisory bodies held comparable positions in public administration (including regulators) in the two years preceding their appointment during the current reporting period? If so, please provide details.