ESRS Standard
ESRS Standard
1. the objective of this Standard is to establish disclosure requirements that enable Users of the company's Sustainability statements to understand the company's strategy and approach, processes and procedures, and its performance in relation to corporate governance.
2 This standard focuses on the following aspects, which are collectively referred to in this standard as "corporate governance" or "aspects of corporate governance":
(a) Corporate ethics and culture, including anti-Corruption and Bribery, whistleblower protection and animal welfare,
b) Management of relationships with Suppliers, including payment practices, in particular with regard to late payment to small and medium-sized enterprises,
c) activities and obligations of the company in connection with the exercise of its political influence, including its lobbying activities.
Interaction with other ESRSs
3 The content of this standard on General Disclosures and Management of Impacts, Risks and Opportunities and Metrics and Targets should be read in conjunction with ESRS 1 General Requirements and ESRS 2 General Disclosures.
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