Topical standards: environmental, social and governance content

The topical standards decide the substance of the statement. This subject takes them one at a time, from the material impacts, risks and opportunities through to the controlled disclosures, metrics and evidence each standard expects.

Published passport

Current as at 10 August 2026

Reviewed by Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission

Edition written against

—

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

ESRS G1 Business Conduct: Ethics, Corruption, Whistleblowing, Suppliers and Payment Practices

A practical guide to corporate culture, anti-corruption controls, speak-up systems, lobbying, supplier relationships, late payment and assurance-ready legal evidence.

Decision guide · 15 min

✓ LRA AI Assistant · Human-in-the-loop

Ask about this guide

It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.

Try

2 free answers Automated · the LRA team is one click away

Go deeper · ESRS

ESRS and CSRD training

Double materiality, datapoints and the sustainability statement, with a mentor on your own report.

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

See course formats

/en/knowledge-hub/disclosure-guides/esrs/esrs-topical-standards/