Sustainability measurement & disclosure

ESRS G1

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Definition

ESRS G1 is the topical European Sustainability Reporting Standard on business conduct, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers the undertaking's strategy, governance and performance on business-conduct matters, including corporate culture, supplier relationships (including payment practices), corruption and bribery, political engagement and lobbying, and protection of whistle-blowers.

References

GetSunhatESRS standards guide — G1 business conduct scope

standard scope

Taylor WessingESRS under the Omnibus package — legal basis and set structure

Delegated Regulation 2023/2772, first set

Overview

What it means

G1 applies the common ESRS structure to governance topics, requiring disclosure of policies (codes of conduct, anti-corruption), incidents and mechanisms. It is the only governance topical standard and applies where business conduct is material — which for most large companies it is.

How it is used

Used by CSRD reporters to disclose integrity and governance practices; connects to anti-corruption law, lobbying registers and supply-chain payment rules.

Why it matters

G1 anchors the 'G' in regulated disclosure, linking sustainability reporting to anti-corruption and political-engagement transparency.