انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS 2: General Disclosures·Disclosure Requirement GOV-3

Integration of Sustainability-Related Performance in Incentive Schemes

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 2: General Disclosures

Disclosure Requirement GOV-3 · 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
2حقول للإعداد 4ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain whether, and how, sustainability-related performance is built into pay and reward arrangements for people who influence the business. In practice, the focus is on showing the link between sustainability priorities and incentives, rather than simply saying that sustainability matters in principle. The organisation should describe the main features of the scheme in a way that makes clear what is being rewarded and who is covered.

The practical emphasis is on the real scope of the arrangement: whether it applies across the organisation or only to selected roles, business units, or senior leaders, and whether it is used consistently or only in certain parts of the business. The report should help a reader understand how far the incentive approach reaches in practice, and whether sustainability performance is embedded in everyday management or limited to a few flagship functions or sites.

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

قبل أن تبدأ

قبل أن تبدأ

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

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Due diligence actions Record the main checks, reviews and follow-up steps the organisation uses to identify, prevent, reduce and address adverse impacts linked to its activities and relationships. Due diligence policy, process maps, risk assessments, issue logs, action trackers and sign-off records. Sustainability / risk / compliance
Disclosure cross-references List where the related information appears elsewhere in the report so a reader can trace each linked topic to its full explanation. Reporting index, disclosure map, section cross-reference table and final report pagination. Reporting / finance / sustainability reporting
＋ إظهار العناصر الفرعية لـ GOV-3 (قائمة عمل LRA)

كيفية إعداده

Set the boundary for the due-diligence process first: decide which parts of the business, value chain, and reporting period are in scope for this disclosure, so the rest of the work is anchored to the right population.
Agree the working definitions before you start drafting: make clear what your team will treat as a due-diligence step, what counts as relevant evidence, and which internal sources will be used to support the disclosure.
Gather the underlying material from the people who own the process: collect policies, procedures, records, approvals, meeting papers, tracking logs, and any other support that shows how the steps were carried out.
Turn the source material into the disclosure content: prepare the narrative of the steps taken, and where the disclosure needs figures, compile them from the same evidence base so the text and numbers match.
Record anything left out or changed from the prior period: explain exclusions, restatements, reclassifications, or other changes in approach, and make sure the reason for each change is clear.
Check the draft against the official source before sign-off: confirm that the final wording and any cross-references point to the right disclosure locations and that nothing material has been missed or mislabelled.

اطلب البيانات

Request the incentive-scheme evidence and disclosure cross-references

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

How are sustainability-related performance measures built into pay or bonus arrangements, and where is that shown in the reporting pack?

Use your organisation’s own names first, then map them to the reporting disclosure. For example, ask for bonus scorecards, annual incentive plans, long-term plan metrics, scorecard weightings, committee papers, and report cross-references rather than using framework labels in the request.

طلب ضعيف

Please provide the ESRS 2:GOV-3 evidence for integration of sustainability-related performance in incentive schemes, including due diligence steps and cross-references.

لماذا يفشل: It uses framework language that many internal owners will not recognise, so the request is harder to action. It also does not say which plans, people, systems, or documents to pull, or how the evidence should be returned.

طلب أفضل

Please send the bonus plan, scorecard, or other variable pay documents for [period] that show which internal measures are used, how they affect payout, who is covered, and where this is referenced in the draft report. Include the source file, approval paper, and any changes made during the period.

نموذج بريد إلكتروني رسمي
Subject: Request for incentive-scheme evidence for [reporting period]

Dear [name/team],

We are preparing the sustainability reporting pack and need your help with the material on how non-financial performance is built into pay and bonus arrangements.

Please send the following for [reporting period] and [scope/population]:
- the current incentive plan or policy documents that show the relevant scorecards or measures;
- the metric names used internally and how they are weighted or linked to payout;
- any committee or approval papers that confirm the arrangement;
- the source file or system extract, if available;
- the draft report cross-reference or section where this will be described.

Please also confirm:
- which employee groups or roles are in scope;
- whether the arrangement changed during the period;
- the owner of the final evidence pack.

A possible LRA training template only — please adapt this to your organisation’s own terms and check the source material before sign-off.

Many thanks,
[preparer name]
[team]
[contact details]
نسخة مختصرة لـ Teams / Slack
Hi [name/team] — could you share the incentive plan / bonus scorecard evidence for [period]?

We need the internal docs showing the measures used, how they link to payout, who is in scope, and any committee approval papers, plus the draft report cross-reference.

Please use your team’s own labels and send the source file or system extract if you have one. A possible LRA training template only — adapt to your organisation and check the source material before sign-off.

Thanks, [name]

أمثلة قطاعية

Manufacturing

السياق. A group uses a plant-level safety and emissions scorecard in annual management bonuses.

الطلب المُكيَّف. Please share the annual bonus scorecard and approval paper for [period] covering plant managers and operations leaders. We need the internal measure names, the weighting or payout link, the scope of sites covered, and the draft report cross-reference. A possible LRA training template only — adapt to your organisation and check the source material before sign-off.

مثال على الرد. Attached: FY2025 operations bonus scorecard; safety and emissions measures; 15% combined weighting; sites covered: 8 plants; approved by Remuneration Committee on [date]; draft report cross-reference: section [x].

Financial services

السياق. A bank includes conduct, customer and climate-related measures in senior management variable pay.

الطلب المُكيَّف. Please send the variable pay policy, scorecard, and committee paper for [period] covering senior management. We need the internal labels for the non-financial measures, how they affect award outcomes, the population in scope, and the report section where this is described. A possible LRA training template only — adapt to your organisation and check the source material before sign-off.

مثال على الرد. Attached: FY2025 senior management variable pay pack; conduct, customer and climate measures; 20% combined weighting with a modifier; population covered: executive committee and direct reports; approved by the board remuneration committee; draft report cross-reference: note [y].

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

State which due-diligence steps are included, how each one has been identified, and how the related report locations have been matched to those steps.

ملاحظة سياقية

Explain that the figures show the organisation’s due-diligence process and point readers to where each part is discussed in the report.

بيان التقلبات

If the pattern changes from one reporting period to the next, note whether that reflects a change in the process itself or simply a different way of presenting the same information.

مُدخل في فهرس المحتوى

GOV-3 Integration of Sustainability-Related Performance in Incentive Schemes — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ GOV-3 — 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 have shown, in a table, how the due-diligence work links back to the relevant parts of the sustainability statement.An assurer may test whether the mapping is complete, whether each step is linked to the right disclosure, and whether the table is consistent with the final published statement.Draft and final cross-reference table; source mapping workbook; sign-off notes showing review of each link; version history between draft and publication.
In the statement, we point readers to where the main due-diligence activities are covered for the topic areas we report on.An assurer may probe whether the locations identified are accurate, whether any material topic area is missing, and whether the explanation matches the underlying reporting structure.Narrative sections and disclosure index; internal mapping of due-diligence stages to report sections; topic-by-topic evidence pack; review checklist confirming all relevant areas were included.
Our table sets out, for each reported area, where the related due-diligence steps are described elsewhere in the report.An assurer may check whether the table is truly a cross-reference tool rather than a general summary, and whether the references lead to the right supporting sections.Published table; linked section references; document control log; reviewer comments confirming the references were tested against the report.
We have explained, in plain terms, where the report shows our approach to the key parts of the due-diligence process for the sustainability matters we cover.An assurer may look for gaps between the explanation and the actual report content, or for wording that overstates what is evidenced in the statement.Prepared mapping note; supporting drafts of the relevant report sections; internal consistency check between the explanation and the underlying disclosures; approval records.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe request goes to the wrong team or person, so the data is chased from someone who does not actually hold the pay-plan or performance records.
Framework language usedThe question is asked in ESRS-style wording instead of the organisation’s own terms, and the respondent cannot map it to the relevant bonus or reward process.
Scope not pinned downNo one states which pay arrangements, employee groups, or business units are in scope, so different people collect different slices of the data.
＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Choosing which pay plans sit in scopeSet out the organisation’s rule for which bonus, long-term award or other pay plan is treated as linked to sustainability performance, and explain any cut-off used for plans that sit close to the boundary.
Handling newly bought or sold businessesState how you deal with awards and performance measures when a business is added or removed during the year, including whether you keep, restate or exclude those figures and why.
Different country labels for the same pay metricIf local schemes use different names or definitions for similar performance measures, explain the mapping you use so readers can see how the group view was built from local practice.
＋ 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 — Food processing

We describe the main checks we carried out to identify and manage the most significant sustainability-related issues in our operations and supply chain, and we point readers to where the fuller detail sits in our report.
- Our board and committee papers summarise the review steps, the issues considered, and the actions agreed during the year.
- The related narrative is set out in the governance section, the risk discussion, and the due-diligence appendix, where we also explain how the work links across those parts of the report.

This example shows a company explaining the practical steps it used to review and address material sustainability matters, then directing readers to the sections where those details are described elsewhere in the report.

Illustrative (synthetic) example — Renewable energy

We set out how we checked the main sustainability risks and impacts across our project pipeline, and we indicate the report sections that contain the supporting detail.
- The review covered site selection, contractor oversight, and follow-up actions, with the board receiving updates on the outcomes.
- Readers can find the fuller explanation in the governance narrative, the risk and controls section, and the appendix that brings the related disclosures together.

This example shows a different type of reporter describing its review process in plain language and cross-referencing the places in the report where the supporting information is located.

تقارير الشركات

كيف تُفصح الشركات عن GOV-3 عمليًا

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

تقارير منشورة حقيقية
Sanoma Oyj
Education Services · Finland · 2025
افتح التقرير ←
Sanoma Oyj’s 2025 Annual Report provides evidence that the company includes sustainability-related performance in its incentive schemes for management bodies, as noted on page 62. However, there is no found evidence regarding further details or additional aspects of these incentive schemes elsewhere in the report. The report does not provide information on other related governance disclosures under this category.
Moncler S.p.A.
Textiles, Apparel, Footwear and Luxury Goods · Italy · 2024
افتح التقرير ←
Moncler S.p.A.'s 2024 Annual Report references the integration of sustainability-related performance in incentive schemes, with related context found on page 130, although it does not provide a clear or detailed disclosure of this aspect. Additional mentions on pages 105 and 130 indicate some discussion around sustainability performance and governance, but the specific details required for GOV 3.gov 3.1 are not present. Overall, the report lacks a definitive statement or comprehensive data on the integration of sustainability criteria into incentive schemes.
Pirelli & C. S.p.A.
Automobiles and Components · Italy · 2025
افتح التقرير ←
Pirelli & C. S.p.A.'s 2025 Annual Report includes a reported value related to the integration of sustainability-related performance in incentive schemes, as noted on page 116. The report provides context on sustainability governance and mentions this integration, but it does not clearly disclose all specific details for the related datapoint on the same page. Therefore, while some information is covered, the completeness of the disclosure on this aspect remains unclear.

قارن جنبًا إلى جنب ←

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Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

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جرّب كيف أُعِدّ GOV-3؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

The remuneration committee is drafting the annual bonus scorecard. It plans to include a climate metric, but the draft paper does not explain how the metric was chosen, who reviewed it, or whether any wider checks were done before it was linked to pay.

سWhat should the preparer do before the scorecard is finalised?
أظهر الإجابة النموذجية ←

A group company uses one short-term bonus plan for executives, while a separate long-term plan is handled by the parent board. The draft report only describes the executive plan and leaves out the parent-level arrangement because it is “group-wide”.

سHow should the preparer decide what to include?
أظهر الإجابة النموذجية ←

The sustainability team proposes a safety target for the annual cash bonus. Finance asks whether the report can simply state that the target exists, because the detailed design is already in the remuneration policy appendix.

سIs a brief mention enough, or does the preparer need to do more?
أظهر الإجابة النموذجية ←

The draft says the company “considered environmental and social matters in pay decisions”, but it does not say whether those matters were actually built into the bonus formula, used only in discretion, or reviewed as part of the design process.

سWhat judgement should the preparer make about the wording?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

GOV-3

ضمن ESRS 2: General Disclosures

افتح المصدر الرسمي ←

ذات صلة واستكشاف

General Basis for Preparation of Sustainability Statements → بطاقةDisclosures in Relation to Specific Circumstances → بطاقةActions and Resources in Relation to Material Sustainability Matters → بطاقةMetrics in Relation to Material Sustainability Matters → بطاقةPolicies Adopted to Manage Material Sustainability Matters → بطاقة تصفّح جميع الإفصاحات ←

المزيد في ESRS 2 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I use the GOV-3 page to prepare an ESRS 2 General Disclosures draft from scratch?+
What data do I need to collect for GOV-3 before I start writing the disclosure?+
How should I set the scope and methodology for GOV-3 using this page?+
Who should own the GOV-3 disclosure process in practice?+
What should I put in the evidence pack for GOV-3 assurance readiness?+
What are the four assurance claims on the GOV-3 page and how do I use them?+
What are the common GOV-3 reporting mistakes I should avoid?+
How do I use the GOV-3 workbook and printable Library Card?+
Can I use the synthetic example disclosures on GOV-3 as a template for my own draft?+
How do I turn GOV-3 data into a draft narrative and content-index line?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

GOV-3 ESRS 2 General Disclosures: what should I collect before drafting the disclosure?GOV-3 due diligence actions: how do I evidence them for assurance?GOV-3 disclosure cross-references: how should I organise them in the workbook?GOV-3 step-by-step preparation: what is the fastest way to build a draft?GOV-3 evidence pack: what documents should I include?GOV-3 assurance claims: how do I test claim, risk and evidence?GOV-3 common mistakes: what do reviewers usually flag?GOV-3 synthetic example disclosure: how should I adapt it without copying it?GOV-3 draft output: what narrative starters and visuals does the page suggest?GOV-3 Library Card PDF: when should I use it versus the workbook?GOV-3 from company reports table: how do I use the linked examples?GOV-3 plain-language explainer: how do I use it to brief HR or data owners?

تعمّق أكثر · GOV-3

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