Governance - Business Conduct (G1)
Comprehensive ESRS G1-compliant capture and reporting on corporate governance, ethics, anti-corruption and political engagement. All relevant disclosures are systematically documented and can be exported in multiple formats.
ESRS G1 Business Conduct
All disclosure requirements in one module
Comprehensive ESRS G1-compliant capture and reporting on corporate governance, ethics, anti-corruption and political engagement. The G1 module guides you through all disclosure requirements from governance structures and codes of conduct to anti-corruption policies, political contributions, supplier relationships and whistleblower protection — fully documented and audit-ready for external assurance.
Corporate Governance
Governance structures, board composition, diversity metrics and sustainability-linked remuneration are captured in full compliance with ESRS 2 GOV-1 to GOV-5. Transitions from public administration are documented with name, board role and date of appointment.
Double Materiality Assessment (Business Conduct)
Three sub-topic areas – corporate culture including the fight against corruption and bribery and whistleblower protection, supplier relationships including payment practices, and political influence. Impact, risk and opportunity are captured together per matter and assessed on both materiality dimensions, guided by an assistant in five steps. Materiality is calculated automatically against the materiality threshold of the reporting period, and severe negative impacts become material even when the average lies below it; AI-supported discovery proposes matters from the company data already recorded without evaluating them. A materiality matrix with chart export, a Draft → Active lifecycle and a completeness check are included. The prerequisite is a reporting period and a finalised CSRD reporting boundary.
Business Ethics
Manage business conduct policies through a Draft → Active → Archived lifecycle, document the training of procurement staff and at-risk functions as well as the handling of violations, and evidence anti-corruption and whistleblower protection policies per reporting period.
Anti-Corruption
Anti-corruption policies, risk assessments and third-party due diligence are systematically managed, with confirmed incident reporting cross-mapped to GRI 205. Metrics on corruption and bribery (convictions, sanctions, fines) and on payment practices – including late payments to small and medium-sized enterprises – are captured with context and methodology.
Political Engagement
Track direct and indirect political contributions as well as the topics and positions of political engagement — fully mapped to GRI 415 transparency requirements. Political contributions are kept as individual records and automatically aggregated into a total plus breakdowns by country and recipient type.
Targets and Measures
Capture business conduct targets as absolute or relative, quantitative or qualitative – with units, five geographical scopes, milestones and automatic trajectory calculation. Measures are documented with temporal classification and status tracking. The statement on procedures covers sustainability topics in supplier selection, training of procurement, procedures against corruption and bribery, and training of functions at risk.
FAQ
Frequently asked questions
The materiality assessment for business conduct has three sub-topics: corporate culture including the fight against corruption and bribery and whistleblower protection, supplier relationships including payment practices, and political engagement. The software automatically derives from the outcome of the assessment which statements and metrics you then need to provide. You decide each sub-topic individually or classify it as not material with a justification.
You document whether anti-corruption and whistleblower protection policies exist – each with an explanation if they do not – whether whistleblowing legislation applies, and which functions are considered at risk. Like all statements in the module, it goes through the Draft → Active lifecycle before it enters the report.
You record the number of convictions, the number of sanctions and the total amount of fines with currency, each with context and methodology. In addition, the statement on procedures describes how your company addresses corruption and bribery and how functions at risk are trained.
For each supplier category you define payment term categories with standard payment terms and different terms for small and medium-sized enterprises. The payment practice metrics comprise the share of payments made on time, pending legal proceedings and a metric on late payments to small and medium-sized enterprises, each with context and methodology.
Each contribution is a separate record with form (financial or in-kind), channel (direct or indirect), intermediary, amount, country, recipient type and date. The software automatically aggregates contributions into a total and breaks them down by country and recipient. Appointments from public administration to your governing bodies are recorded separately.
The G1 report generator takes metrics directly from the data capture modules and adds AI-assisted narrative sections that you review and edit. Sub-topics assessed as not material receive an omission note stating the reason. Optionally you attach a GRI annex mapped to GRI 205 and GRI 415. Reports are exported as PDF and Word; on finalization a cryptographic checksum seals the report.
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