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

ESRS (revised 2026) G1-5: Metrics related to political influence, including lobbying activities

What does G1-5 require?

The undertaking discloses how much it gave in the period as political contributions, in money and in kind, directly or through intermediaries such as lobbyists, charities, think tanks or trade associations tied to parties or causes, broken down by country or geography where relevant and by kind of recipient; which issues its lobbying addresses and where it stands on them, and how that bears on its material impacts, risks and opportunities; and the appointment of any members of the administrative, management and supervisory bodies in the period who in the two years before held an equivalent post in public administration or a regulator, judged on level of responsibility and scope.

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 26000:2010 · 1 control

  • 6.6.4 6.6.4 Fair operating practices issue 2: Responsible political involvement

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)

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