ESRS (revised 2026)
ESRS G1 Business Conduct – ESRS (revised 2026)

ESRS (revised 2026) G1-1: Policies related to business conduct

What does G1-1 require?

The undertaking discloses its business conduct policies under GDR-P and additionally whether it has anti-corruption and anti-bribery policies consistent with the UN Convention against Corruption, whether it has whistleblower protection policies (undertakings subject to national law transposing the Whistleblower Directive may state that they are), and the functions or roles most at risk of corruption or bribery given their tasks, such as those in high-risk countries or dealing with public authorities.

Maintained by Gerard Blokdyk

What else in your programme already covers this

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.

ISO 37001:2025 · 1 control

  • 5.2 5.2 Anti-bribery policy

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 G1 Business Conduct – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.