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

ESRS (revised 2026) G1-2: Actions related to business conduct

What does G1-2 require?

The undertaking discloses its business conduct actions under GDR-A and additionally its management of supplier relationships (whether and how sustainability performance is considered in supplier selection, sustainability training for the procurement team, and engagement with suppliers to improve their sustainability performance, cross-referable to the supplier code of conduct under S2-1) and its procedures to prevent, detect, investigate and respond to allegations or incidents of corruption or bribery, including anti-corruption training for the at-risk functions and roles and for members of the administrative, management and supervisory bodies, and actions taken to address breaches of anti-corruption procedures and standards.

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.

  • 7.5.1 7.5.1 Managing the supplier relationship

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.