ESRS Standard
ESRS Standard
8. The undertaking shall disclose its actions related to business conduct in accordance with the provisions of ESRS 2 GDR-A.
9. In addition to the information required by ESRS 2 GDR-A, the undertaking shall disclose information about the following actions:
(a) the management of relationships with suppliers, including:
i. if the undertaking takes into account sustainability performance in the selection of its suppliers, how this is done;
ii. training on sustainability provided to the procurement team, if any; and
iii. engagement with suppliers for the improvement of their sustainability performance; and
(b) the undertaking's procedures to prevent, detect, investigate and respond to allegations or incidents related to corruption or bribery, including:
i. anti-corruption and anti-bribery training given to functions or roles most at risk within the undertaking, including members of the administrative, management and supervisory bodies; and
ii. any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery.
Footnote to paragraph 9(b)(ii)
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out in indicator #16 of Table 3 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments ('Cases of insufficient action taken to address breaches of standards of anti-corruption and anti-bribery').
Application Requirements (AR)
Application Requirements (AR)
AR 4 for para. 9(a) (relationships with suppliers)
In presenting the information in accordance with paragraph 9(a), the undertaking may consider cross-referring to the information about the existence of a supplier code of conduct in accordance with ESRS S2 Workers in the Value Chain, paragraph 11.
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