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.
CSRD
This indicator requires you to disclose:
Main Topics of Lobbying Activities:
Identify the key policy areas or legislative matters your organization engages in lobbying efforts for, such as:
Environmental regulations (e.g., carbon emissions policies, circular economy laws).
Labor and social policies (e.g., worker rights, diversity and inclusion laws).
Industry-specific regulations (e.g., financial compliance, data privacy, consumer protection).
Taxation and corporate governance (e.g., international tax policies, anti-corruption frameworks).
Organizational Positions on These Topics:
Summarize your organization's stance and objectives in relation to each lobbying topic, such as:
Supporting or opposing specific legislative changes.
Advocating for regulatory frameworks that align with corporate sustainability goals.
Seeking industry-wide collaborations to influence policy.
Alignment with Materiality Assessment (ESRS 2):
Explain how these lobbying topics connect to material impacts, risks, and opportunities identified in your materiality assessment under [draft] ESRS 2, such as:
How lobbying efforts address identified risks (e.g., mitigating regulatory risks through proactive engagement).
How lobbying activities support business opportunities (e.g., promoting green finance initiatives to align with sustainability strategies).
How the organization ensures ethical alignment between lobbying positions and corporate sustainability commitments.
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 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)?
- 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.