مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS G1: Business Conduct·Disclosure Requirement G1-4

Corruption & Bribery Metrics

Q: For G1-4, what data do I need to collect before I start drafting the disclosure?

The page says to prepare three datapoints: conviction count, sanction count and total fines amount. Use the step-by-step preparation section to turn those into a draft and keep the evidence pack ready for review.

Q: How should I define the scope for G1-4 business conduct data on this page?

Use the page’s plain-language explainer and preparation steps to decide what sits in scope before you collect figures. The page does not set a formal scope rule, so you need to apply the guidance consistently and document your approach.

Q: Who should own the G1-4 conviction, sanction and fines data in my organisation?

The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the people who can source, check and explain the figures. The workbook is there to help assign and track those responsibilities.

Q: What evidence should I keep to make a G1-4 disclosure assurance-ready?

The page includes an evidence pack with five items and five assurance claims to verify, each framed around claim, risk and evidence. Use those together so you can show where each number came from and how it was checked.

Q: What are the five assurance claims on the G1-4 page and how do I use them?

The page says there are five claims to verify, each linked to a risk and evidence point. In practice, use them as a checklist to test whether the disclosure is complete, accurate and supported before it goes into a report.

Q: What are the common mistakes to avoid when reporting G1-4?

The page lists common reporting gaps and mistakes, so it is meant to help you spot issues before drafting. Use that section to check for missing datapoints, weak evidence or inconsistent treatment across the disclosure.

Q: How do I use the G1-4 workbook download to prepare the disclosure?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the datapoints, track evidence and support the step-by-step preparation process.

Q: What is the printable Library Card PDF for G1-4 used for?

The Download Centre includes a printable Library Card in PDF format. It is there as a practical reference alongside the workbook, so you can keep the key preparation and assurance points to hand while drafting.

Q: Can I use the synthetic example on the G1-4 page to draft my own disclosure?

Yes, the page includes synthetic illustrative example disclosures, including a quantitative table, to show how the disclosure can be presented. Treat it as a format guide only and make sure your own numbers and narrative match your actual evidence.

Q: How do I turn G1-4 data into a draft narrative and content-index line?

The draft-output section gives visualisation ideas, narrative starters and a content-index line. Use those prompts to turn the prepared figures into a clear draft, then check it against the evidence pack and assurance claims.

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

افتح المصدر الرسمي لـ European Commission قارن تقارير حقيقية ← ↗ مشاركة

بطاقة النشر

المراجعة قيد الانتظار

··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ European Commission ريثما تكتمل تلك المراجعة.

المعيار

ESRS G1: Business Conduct

Disclosure Requirement G1-4 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

لإعداد هذا الإفصاح

3حقول للإعداد 5ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to report the numbers that show how it manages corruption and bribery risks in practice. The focus is on measurable information, such as how many relevant incidents, allegations, investigations, training completions, or other tracked events there are, so readers can see whether the organisation’s anti-corruption controls are active and being used, not just described in policy documents.

In practical terms, the reporting should cover the organisation’s full relevant footprint, not only a few well-controlled or flagship locations, unless the scope is clearly explained. The key question is whether the figures reflect the parts of the business where corruption and bribery risk actually exists, including operations, subsidiaries, and other relevant activities, so users can judge the breadth and consistency of the organisation’s approach.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

Have you fixed which corruption or bribery cases sit inside this count, and which sit outside it, before you total the figures? Will the numbers be taken for the same reporting period as the rest of your report, and from one clear cut-off date? Can each figure be traced back to a named source record, such as a case log, legal notice, or finance entry? Have you agreed what counts as a conviction, a sanction, and a fine in your organisation’s own records, so the counts are built on one consistent basis? If fines are included, have you confirmed the amount is recorded in euros and that you are using the full total for the period you chose?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Conviction count	Record the total number of convictions that fall within the reporting scope for the period.	Court records, legal case logs, compliance register, or a legal affairs summary that reconciles to the final count.	Legal / Compliance
Sanction count	Capture the total number of sanctions that apply to the reporting scope for the period.	Regulatory notices, enforcement tracker, compliance register, or a legal affairs summary that ties to the reported total.	Legal / Compliance
Total fines amount	Capture the full euro amount of fines that belong in scope for the period, using the same basis across all included items.	Penalty notices, finance/legal schedule, or an enforcement summary that reconciles to the euro total reported.	Finance / Legal

＋ إظهار العناصر الفرعية لـ G1-4 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which parts of the business, subsidiaries, and relevant reporting period are in scope for this disclosure, so the figures and narrative are built from the right population.

Agree what each metric will count before you start collecting data: define how you will treat convictions, sanctions, and monetary penalties, and make sure the same approach is used consistently across the scope.

Gather the underlying records from the source systems and case files: keep the documents that support the count of convictions, the count of sanctions, and the total amount of fines in euros.

Compile the reported values in the required form: provide the two counts as numbers and the fine total as a euro amount, using one consistent basis across the disclosure.

Record any exclusions, adjustments, or changes in method: explain what was left out, what changed from the prior period, and why the reported figures differ from earlier submissions if that applies.

Check the draft against the official source and internal records: confirm the numbers tie back to the evidence, the scope is complete, and the final wording matches the underlying requirement without adding anything extra.

اطلب البيانات

Request the corruption case metrics from Legal / Secretariat

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

How many corruption or bribery cases in the period ended in a conviction, a sanction, or a financial penalty, and what was the total amount of fines in euros?

Use your organisation’s own case-handling terms first, then map them to the reporting fields. For example, if you track matters as investigations, enforcement actions, settlements, or court outcomes, keep those labels in the request and ask the owner to translate them into the reporting view before sign-off. This is a training template only; adapt it to your organisation and check the source disclosure before sign-off.

طلب ضعيف

Please provide the ESRS G1-4 corruption and bribery metrics for the period, including convictions, sanctions and fines, in line with the disclosure.

لماذا يفشل: It uses framework language instead of the organisation’s own case terms, does not say which register or system to pull from, and leaves the counting basis and currency treatment unclear. That makes it hard for the owner to know what to extract and how to map it.

طلب أفضل

Please provide the [period] case outcome data from your [legal case tracker / compliance register] for the [boundary]. We need the number of matters that ended in a conviction, the number that ended in a sanction, and the total fines in euros. Please keep your normal case labels in the extract and add a short mapping note so we can translate them into the reporting view.

نموذج بريد إلكتروني رسمي

Subject: Data request for corruption case outcomes and fines

Dear [name/team],

Please could you provide the case outcome data for [reporting period] for the [group/boundary]? We need the figures for matters that ended in a conviction, a sanction, or a fine, together with the total fine amount in euros.

Please use your normal case labels in the first instance, and include a short mapping note so we can translate them into the reporting view. If any items sit outside your main register, please note where they came from.

Could you return the data in the table below, plus the supporting evidence list, by [date]?

Many thanks,
[preparer name]
[role]

Training note: this is a possible LRA template only. Adapt it to your organisation and check the source disclosure before sign-off.

نسخة مختصرة لـ Teams / Slack

Hi [name] — could you send over the [period] corruption/bribery case outcomes for [boundary]? We need counts for convictions, sanctions, and the total fines in euros. Please use your usual case labels and add a quick mapping note so we can translate them for reporting. Thanks — [name]

أمثلة قطاعية

Financial services

السياق. The organisation tracks enforcement matters, regulatory actions, and court outcomes in a central compliance log.

الطلب المُكيَّف. Please pull the [period] enforcement and court outcome data from the compliance log for [boundary]. We need counts for matters that ended in a conviction, a regulatory sanction, and the total fines in euros. Please keep the internal labels used in the log and add a mapping note for any items that need translation.

مثال على الرد. Returned table includes case ID, internal matter type, outcome date, jurisdiction, outcome label, conviction flag, sanction flag, fine amount in original currency, EUR equivalent, and source document reference.

Construction / infrastructure

السياق. The organisation records legal claims and regulator actions in a project risk register and a legal matters tracker.

الطلب المُكيَّف. Please share the [period] legal matters extract from the project risk register and legal tracker for [boundary]. We need the number of cases that finished with a conviction, the number that ended with a sanction, and the total fines in euros. Please use the project/legal labels you already track and note how each item maps to the reporting view.

مثال على الرد. Returned table includes matter ID, project name, internal label, final outcome, decision date, authority/court, count status, fine amount, currency, EUR amount, and evidence reference.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

State how each figure was counted, what was included in the totals, and the reporting period and scope used to compile the three measures.

ملاحظة سياقية

Explain what the counts and euro total indicate about enforcement activity in the period, and whether the monetary amount reflects a small number of large cases or many smaller ones.

بيان التقلبات

If the figures moved materially, describe the main drivers, such as changes in case volume, case severity, timing of decisions, or one-off events that affected the totals.

مُدخل في فهرس المحتوى

G1-4 Corruption & Bribery Metrics — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ G1-4 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء	المخاطر	الأدلة الواجب فحصها
We separated out the number of court findings and regulatory penalties linked to bribery or corruption matters for the period, using a clear cut-off date and a single counting rule.	The assurer will check whether the two categories were kept distinct, whether the period boundary was applied consistently, and whether the counting method could double-count the same case.	Case log or incident register; legal/compliance tracker; period-end extraction showing the cut-off date; documented counting methodology; reconciliation from source cases to the published totals.
We included only matters that met our internal definition of a bribery or corruption breach, and we applied that definition consistently across all business units before aggregating the figures.	The assurer will probe whether the inclusion criteria were applied consistently, whether any borderline cases were excluded or included without justification, and whether the scope was complete.	Written inclusion criteria; review notes for borderline cases; business-unit submissions; consolidation workbook; sign-off showing the same rule set was used across the group.
We based the published numbers on source records held by legal, compliance, and finance, and we checked that each reported item could be traced back to supporting documentation.	The assurer will look for traceability from the published figure to underlying records and will test whether the source files are complete, authentic, and aligned to the final output.	Underlying notices, judgments, settlement letters, or penalty records; finance postings where relevant; traceability schedule; document index; evidence of file retention and version control.
Before publication, we reviewed the draft figures against the underlying case files and resolved any mismatches between local records and the consolidated disclosure.	The assurer will assess whether pre-publication checks were performed, whether discrepancies were investigated, and whether the final numbers reflect the corrected source data.	Draft-to-final comparison; review checklist; discrepancy log and resolution notes; approval emails or sign-off memo; evidence of corrections made before release.
Where a matter involved more than one outcome, we recorded each outcome separately and checked that the total amount reported for monetary penalties matched the supporting finance records.	The assurer will test whether outcomes were classified consistently, whether the monetary total is complete, and whether the amount agrees to the accounting or payment evidence.	Matter-by-matter schedule; penalty calculation support; payment confirmations or ledger extracts; reconciliation to finance records; reviewer sign-off on the final total.

حزمة الأدلة المطلوب إعدادها

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

الثغرات الشائعة في التقارير

Units are missing or inconsistent across the figures.

The reporting scope or boundary for the numbers is unclear.

Estimates are not distinguished from measured values.

Parts of the total are double-counted or omitted.

Restatements of prior-period figures are not disclosed.

The calculation method or data source is not documented.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerSending the request to a team that only sees part of the case file means the count is built from incomplete records.

Framework words, not business termsAsking for the figures in disclosure language instead of the organisation’s own case labels makes people pull the wrong dataset or miss relevant entries.

Unclear boundaryNot stating which entities, sites, or case types sit inside the scope leads to some records being left out and others being counted twice.

＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

What counts as a case in the reporting perimeter after a buy or sell transactionDecide whether to include outcomes linked to businesses added or removed during the year, explain the cut-off date used, and make clear if prior-period figures were restated or left as reported.

How to handle local legal labels that do not line up neatly across countriesUse one internal rule for classifying court outcomes, penalties and monetary penalties across jurisdictions, then disclose any country-by-country mapping or simplification you used so readers can see how unlike labels were made comparable.

Whether to include people or entities close to the boundary of controlSet out whether you counted matters involving joint ventures, contractors, agents or other connected parties, and explain the practical test used to decide when a case sits inside or outside the group’s own figures.

＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Consumer goods

: during the reporting period, we recorded 3 convictions and 5 sanctions linked to business conduct matters, with total fines of €420,000. This example is internally consistent and shown for training purposes only.

Shows how to present the count of convictions, the count of sanctions, and the combined monetary amount of fines in a concise quantitative note.

Illustrative conduct outcomes for the period (count / €)

Measure	Count
Convictions	3
Sanctions	5

Illustrative (synthetic) example — Industrial manufacturing

: in our group, the period included 1 conviction and 2 sanctions, and the related fines came to €75,000. The figures below are illustrative, internally consistent, and provided for practitioner training.

Shows the same three data points for a different reporter and sector, using a separate synthetic fact pattern.

Illustrative conduct outcomes for the period (count / €)

Measure	Count
Convictions	1
Sanctions	2

تقارير الشركات

كيف تُفصح الشركات عن G1-4 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية

Covivio

Real Estate · France · 2025

افتح التقرير ←

Covivio’s 2025 Sustainability Report states that the company had zero convictions and zero fines related to violations of anti-corruption and anti-bribery laws, as noted on page 184. The report also references governance measures under the Sapin 2 law and mentions a review of corruption and influence peddling processes conducted in 2024 (pp. 179, 183). However, no specific numeric data or further details on anti-corruption policies or outcomes beyond these points were found in the report.

Continental AG

Tires · Germany · 2025

افتح التقرير ←

Continental AG's 2025 Annual Report provides a numeric value indicating zero convictions for corruption and bribery, as well as zero fines for violations of anti-corruption laws, reported on page 208. The report also references management approaches and metrics related to prevention and detection of corruption and bribery on pages 205–207 and 214. However, no additional numeric data or detailed findings on anti-corruption measures or outcomes were found elsewhere in the report.

Sanoma Oyj

Education Services · Finland · 2025

افتح التقرير ←

Sanoma Oyj's 2025 Annual Report includes a statement on its zero tolerance policy towards bribery and corruption (p.131) and mentions confirmed incidents of corruption or bribery (p.135). The report also references fines related to violations of anti-corruption and anti-bribery laws (p.84). However, no specific numeric values or detailed quantitative data on these incidents or fines are provided in the report.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ G1-4؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A group’s legal team confirms that one overseas subsidiary was convicted in the reporting year for a bribery-related offence, and a separate regulator issued a financial penalty in the same year for a different anti-corruption breach. The finance team is preparing the year-end disclosure and has to decide how to count each outcome.

سHow should the team treat the conviction and the penalty when completing the corruption-and-bribery metrics for the year?

أظهر الإجابة النموذجية ←

A preparer has two matters on file: one ended with a conviction and a fine, while the other ended with a warning letter and no court case. The draft note currently lists both matters under the same heading because both relate to bribery concerns.

سShould both matters be rolled into one figure, or should they be split across the different data points?

أظهر الإجابة النموذجية ←

During consolidation, one business unit reports a bribery conviction in local currency and another reports a sanction with no monetary amount attached. The group reporting team is unsure whether to leave the euro total blank until all subsidiaries have replied.

سWhat should the team do if there is a conviction or sanction but no fine amount is available for one of the cases?

أظهر الإجابة النموذجية ←

A sustainability analyst finds an internal spreadsheet showing three bribery-related court outcomes, but one was overturned before the reporting date and another was still under appeal at year-end. The draft disclosure currently includes all three because they were all mentioned in incident logs.

سWhich outcomes should be included in the year-end metrics, and why?

أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

G1-4

ضمن ESRS G1: Business Conduct

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Policies (Business Conduct) → بطاقة Actions (Business Conduct) → بطاقة Targets → بطاقة Political Influence & Lobbying → بطاقة Payment Practices → بطاقة تصفّح جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For G1-4, what data do I need to collect before I start drafting the disclosure?+

How should I define the scope for G1-4 business conduct data on this page?+

Who should own the G1-4 conviction, sanction and fines data in my organisation?+

What evidence should I keep to make a G1-4 disclosure assurance-ready?+

What are the five assurance claims on the G1-4 page and how do I use them?+

What are the common mistakes to avoid when reporting G1-4?+

How do I use the G1-4 workbook download to prepare the disclosure?+

What is the printable Library Card PDF for G1-4 used for?+

Can I use the synthetic example on the G1-4 page to draft my own disclosure?+

How do I turn G1-4 data into a draft narrative and content-index line?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

G1-4 conviction count, sanction count and total fines amount: what should I gather first?How do I build an evidence pack for G1-4 business conduct disclosure?What should I check before sending a G1-4 disclosure for assurance review?How do I use the step-by-step how to prepare section for G1-4?What does the G1-4 plain-language explainer help me decide?How do I avoid common reporting gaps in G1-4?What is included in the G1-4 Prep & Assurance workbook download?How do the synthetic illustrative examples on G1-4 show the disclosure format?Where can I find real company report examples for G1-4?How do I use the G1-4 content-index line in a draft report?What should an ESG manager ask a data owner for when preparing G1-4?How do I use the assurance claims, risks and evidence on the G1-4 page together?

تعمّق أكثر · G1-4

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the ESRS / CSRD course →

كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين

/ar/knowledge-hub/disclosure-cards/esrs-g1-4/

مجانًا · LRA Community

احصل على أدوات G1-4 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.

Corruption & Bribery Metrics

بطاقة النشر

قبل أن تبدأ

المعلومات الأساسية المطلوب إعدادها

كيفية إعداده

Request the corruption case metrics from Legal / Secretariat

ملاحظات تحوّل البيانات إلى إفصاح

أدوات ونماذج الإعداد

لكل ادعاء، تحقّق من الأدلة

أخطاء يجب تجنبها عند جمع البيانات

حيث يلزم غالبًا الحكم المهني

أمثلة توضيحية

كيف تُفصح الشركات عن G1-4 عمليًا

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

سيناريوهات للتمرّن

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

أسئلة تجيب عنها هذه الصفحة

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

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