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

ESRS (revised 2026) G1-4: Metrics related to corruption or bribery

What does G1-4 require?

The undertaking reports how many convictions (final criminal court decisions entered in the criminal record or an equivalent register) and sanctions (final administrative or regulatory decisions) it received in the period for breaking anti-corruption and anti-bribery laws, and the total fines (mandatory monetary penalties paid to a public treasury and recognised in the financial statements) for such violations.

Maintained by Gerard Blokdyk

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