ESRS (revised 2026)
ESRS 2 General Disclosures – ESRS (revised 2026)

ESRS (revised 2026) ESRS2-GOV-2: GOV-2 Integration of sustainability-related performance in incentive schemes

What does ESRS2-GOV-2 require?

Where pay incentives for members of the administrative, management and supervisory bodies are tied to sustainability topics, the undertaking describes their key characteristics, the targets or metrics used where performance is assessed against sustainability-related targets or metrics, and the proportion of variable remuneration that depends on them.

Maintained by Gerard Blokdyk

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This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

ISSB Standards · 1 control

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS 2 General Disclosures – ESRS (revised 2026)

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