INSTRUCTIONS 1) The DPs reported in ESRS G1 are subject to Materiality Assessment. 2) Not all DPs are to be reported if the undertaking has not adopted the respective policies, implemented the respective actions or set the respective targets in relation to  a sustainability matter that has been assessed to be material [see ESRS 1 par. 33]. 3) Columns K and L are not applicable as there are no DPs subject to phased-in. 4) Metrics to be disclosed, in addition to the ones explicitly requried by ESRS, also include entity-specific ones, as well as those arising from other legislation or standard
ID	ESRS	DR	Paragraph	Related AR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to undertaking with less than 750 employees	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to all undertakings
G1.GOV-1_01	G1	G1.GOV-1	5a		Disclosure of role of administrative, management and supervisory bodies related to business conduct	narrative
G1.GOV-1_02	G1	G1.GOV-1	5 b		Disclosure of expertise of administrative, management and supervisory bodies on business conduct matters	narrative
G1.MDR-P_01-06	G1	G1-1	7		Policies in place to manage its material impacts, risks and opportunities related to business conduct and corporate culture [see ESRS 2 MDR-P]	MDR-P
G1-1_01	G1	G1-1	9	AR 1	Description of how the undertaking establishes, develops, promotes and evaluates its corporate culture	narrative
G1-1_02	G1	G1-1	10a		Description of the mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of its code of conduct or similar internal rules	narrative
G1-1_03	G1	G1-1	10 b		No policies on anti-corruption or anti-bribery consistent with United Nations Convention against Corruption are in place	semi-narrative			SFDR
G1-1_04	G1	G1-1	10 b		Timetable for implementation of policies on anti-corruption or anti-bribery consistent with United Nations Convention against Corruption	narrative	Conditional
G1-1_05	G1	G1-1	10 c		Disclosure of safeguards for reporting irregularities including whistleblowing protection	narrative
G1-1_06	G1	G1-1	10 d		No policies on protection of whistle-blowers are in place	semi-narrative			SFDR
G1-1_07	G1	G1-1	10 d		Timetable for implementation of policies on protection of whistle-blowers	narrative	Conditional
G1-1_08	G1	G1-1	10 e		Undertaking is committed to investigate business conduct incidents promptly, independently and objectively	semi-narrative
G1-1_09	G1	G1-1	10 f		Policies with respect to animal welfare are in place	semi-narrative	Conditional
G1-1_10	G1	G1-1	10 g		Information about policy for training within organisation on business conduct	narrative
G1-1_11	G1	G1-1	10 h		Disclosure of the functions that are most at risk in respect of corruption and bribery	narrative
G1-1_12	G1	G1-1	11		Entity is subject to legal requirements with regard to protection of whistleblowers	semi-narrative	Conditional	V
G1-2_01	G1	G1-2	14	AR 2 - AR 3	Description of policy to prevent late payments, especially to SMEs	narrative
G1-2_02	G1	G1-2	15 a	AR 2 - AR 3	Description of approaches in regard to relationships with suppliers, taking account risks related to supply chain and impacts on sustainability matters	narrative
G1-2_03	G1	G1-2	15 b	AR 2 - AR 3	Disclosure of whether and how social and environmental criteria are taken into account for selection of supply-side contractual partners	narrative
G1.MDR-P_07-08	ESRS 2		62		Disclosures to be reported in case the undertaking has not adopted policies
G1-3_01	G1	G1-3	18 a	AR 5 - AR 6	Information about procedures in place to prevent, detect, and address allegations or incidents of corruption or bribery	narrative
G1-3_02	G1	G1-3	18 b		Investigators or investigating committee are separate from chain of management involved in prevention and detection of corruption or bribery	semi-narrative
G1-3_03	G1	G1-3	18 c		Information about process to report outcomes to administrative, management and supervisory bodies	narrative	Conditional
G1-3_04	G1	G1-3	19		Disclosure of plans to adopt procedures to prevent, detect, and address allegations or incidents of corruption or bribery in case of no procedure	narrative	Conditional
G1-3_05	G1	G1-3	20		Information about how policies are communicated to those for whom they are relevant (prevention and detection of corruption or bribery)	narrative
G1-3_06	G1	G1-3	21 a		Information about nature, scope and depth of anti-corruption or anti-bribery training programmes offered or required	narrative
G1-3_07	G1	G1-3	21 b	AR 4	Percentage of functions-at-risk covered by training programmes	Percent
G1-3_08	G1	G1-3	21 c		Information about members of administrative, supervisory and management bodies relating to anti-corruption or anti-bribery training	narrative
G1-3_09	G1	G1-3	AR 7		Disclosure of an analysis of its training activities by, for example, region of training or category	narrative		V
G1.MDR-A_01-12	G1	G1-4			Action plans and resources to manage its material impacts, risks, and opportunities related to corruption and bribery [see ESRS 2 - MDR-A]	MDR-A
G1-4_01	G1	G1-4	24 a		Number of convictions for violation of anti-corruption and anti- bribery laws	Integer			SFDR
G1-4_02	G1	G1-4	24 a		Amount of fines for violation of anti-corruption and anti- bribery laws	Monetary			SFDR
G1-4_03	G1	G1-4	24 b	AR 8	Prevention and detection of corruption or bribery - anti-corruption and bribery training table	Table
G1-4_04	G1	G1-4	25 a		Number of confirmed incidents of corruption or bribery	Integer		V
G1-4_05	G1	G1-4	25 a		Information about nature of confirmed incidents of corruption or bribery	narrative		V
G1-4_06	G1	G1-4	25 b		Number of confirmed incidents in which own workers were dismissed or disciplined for corruption or bribery-related incidents	Integer		V
G1-4_07	G1	G1-4	25 c		Number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to violations related to corruption or bribery	Integer		V
G1-4_08	G1	G1-4	25 d		Information about details of public legal cases regarding corruption or bribery brought against undertaking and own workers and about outcomes of such cases	narrative		V
G1-5_01	G1	G1-5	29 a		Information about representative(s) responsible in administrative, management and supervisory bodies for oversight of political influence and lobbying activities	narrative	Conditional
G1-5_02	G1	G1-5	29 b	AR 9 - AR 10	Information about financial or in-kind political contributions	narrative
G1-5_03	G1	G1-5	29 b i	AR 9	Financial political contributions made	Monetary
G1-5_04	G1	G1-5	AR 12 a		Amount of internal and external lobbying expenses	Monetary		V
G1-5_05	G1	G1-5	AR 12 b		Amount paid for membership to lobbying associations	Monetary		V
G1-5_06	G1	G1-5	29 b i	AR 9	In-kind political contributions made	Monetary
G1-5_07	G1	G1-5	29 b ii		Disclosure of how monetary value of in-kind contributions is estimated	narrative	Conditional
G1-5_08	G1	G1-5	29 b ii		Financial and in-kind political contributions made [table]	Table	Conditional
G1-5_09	G1	G1-5	29 c	AR 14	Disclosure of main topics covered by lobbying activities and undertaking's main positions on these topics	narrative
G1-5_10	G1	G1-5	29 d		Undertaking is registered in EU Transparency Register or in equivalent transparency register in Member State	semi-narrative	Conditional
G1-5_11	G1	G1-5	30	AR 11	Information about appointment of any members of administrative, management and supervisory bodies who held comparable position in public administration in two years preceding such appointment	narrative
G1-5_12	G1	G1-5	AR13		The entity is legally obliged to be a member of a chamber of commerce or other organisation that represents its interests	semi-narrative		V
G1.MDR-A_13-14	ESRS 2		62		Disclosures to be reported if the undertaking has not adopted actions
G1-6_01	G1	G1-6	33 a		Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated	Integer
G1-6_02	G1	G1-6	33 b	AR 16 - AR 17	Description of undertakings standard payment terms in number of days by main category of suppliers	narrative
G1-6_03	G1	G1-6	33 b		Percentage of payments aligned with standard payment terms	Percent
G1-6_04	G1	G1-6	33 c		Number of outstanding legal proceedings for late payments	Integer
G1-6_05	G1	G1-6	33 d		Disclosure of contextual information regarding payment practices	narrative