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)?
CSRD
This indicator requires you to disclose:
Total Political Contributions:
Provide the total monetary value of:
Financial contributions made directly or indirectly by your organization.
In-kind contributions, if applicable (e.g., goods, services, event sponsorships, use of company resources for political purposes).
Aggregation by Location and Recipient Type:
Break down contributions by country or geographical area to ensure transparency.
Categorize contributions by recipient type, such as:
Political parties.
Political action committees (PACs).
Lobbying organizations.
Elected officials or candidates.
Estimation of In-Kind Contributions:
Explain the methodology used to estimate the value of in-kind contributions, including:
Fair market value of donated goods or services.
Valuation of employee time or corporate resources used for political purposes.
Benchmarking against similar financial contributions.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39965-3-1
Also in
G1-5 - Political influence and lobbying activities
- Who in your administrative, management, or supervisory bodies is responsible for overseeing these activities?
- 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.