Business Conduct — Anti-Corruption, Lobbying and Payment Practices
ESRS G1 is the governance standard in CSRD — covering anti-corruption policies, whistleblower mechanisms, political engagement and lobbying, supplier payment practices, and incidents of corruption or bribery. It applies to all companies where business conduct issues are material.
Deadlines, penalties and enforcement per jurisdiction
Sector-specific requirements, ESRS modules and compliance roadmaps
Technical guides and compliance references
In-depth compliance resources