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ESRS G1: Business Conduct·Disclosure Requirement G1-3
Targets
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Revisión pendiente
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Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma.
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Norma
ESRS G1: Business Conduct
Disclosure Requirement G1-3 · 2026-5010-final
Última revisión
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Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
This disclosure asks an organisation to explain the targets it has set for its business conduct and governance-related impacts, risks and opportunities, and how those targets are used to steer performance. In practice, the focus is on being clear about what the target is, what it covers, and how progress is tracked, rather than simply stating that a target exists.
The practical question is whether the target applies across the whole organisation or only to selected parts of it, such as particular countries, business units or flagship sites. It should be possible to understand the scope, the time horizon, and how the organisation knows whether it is on track, so readers can judge how embedded the target is in day-to-day management.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Target values | Record the numeric goal or end-state the organisation says it is aiming for, including the measure used and the intended level to be reached. | Approved target sheet, strategy paper, KPI dashboard, or board paper showing the stated goal and metric. | Strategy / sustainability |
| Target coverage | State exactly which part of the business, activity, geography, or portfolio the target applies to, and note any exclusions or partial coverage. | Target methodology note, scope statement, or internal memo defining the covered entities, sites, or operations. | Strategy / sustainability |
| Starting point | Capture the reference starting figure used to set the target, including the date or period it comes from and the metric definition behind it. | Baseline calculation file, prior-period report, or source-system extract used to establish the starting value. | Finance / sustainability reporting |
| Delivery date | Record the planned date or period by which the target is meant to be achieved, including any milestone years if the plan uses them. | Roadmap, target tracker, or approved plan showing the due year or milestone schedule. | Strategy / programme management |
＋ Mostrar los subelementos de G1-3 (lista de trabajo de LRA)
Set the starting point used for comparison.
State which parts of the business, value chain, or activities are covered.
Give the target figures you are aiming to reach.
Specify the period or date by which the target should be met.
Cómo prepararlo
Set the boundary first: identify which parts of the business, value chain, or other relevant activities the target covers, and make that scope explicit in your draft.
Define the target itself in business terms: state what outcome is being aimed for, and make clear whether you are reporting a value, a range, or another form of target expression.
Pin down the starting point: record the baseline used for the target, including the reference point from which progress will be measured.
Capture the timing: note the period or date by which the target is intended to be reached, and keep the timeline consistent across the disclosure.
Gather support before finalising: collect the internal records, calculations, approvals, and source materials that back the scope, baseline, target value, and timeline you plan to report.
Check the final wording against the source material: confirm that exclusions, changes, or assumptions are explained where relevant, and verify that the reported information matches the official ESRS source before sign-off.
Solicitar los datos
Request the target register and supporting evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What targets has the organisation set, what do they cover, what starting point were they measured from, and by when are they meant to be reached?
Use your organisation’s own wording first, then map it to the reporting disclosure. Ask for the target register, board or committee papers, and any source files that show how the target wording, coverage, starting point and end date were agreed. Keep the request in business terms the team already uses, then translate it for reporting review.
Solicitud débil
Please send the ESRS G1 targets, including scope, baseline and timeline.
Por qué falla: This uses framework language only, so the owner may not know which internal records to pull. It also does not ask for the approval trail or the organisation’s own wording, which are needed to trace the target back to source documents.
Solicitud mejor
Please send the current target register and the papers that show how each target was agreed. For each target, include the business wording, what it covers, the starting point used, and the date or milestone it is meant to reach, plus the document link or approval reference.
Plantilla de correo formal
Subject: Request for target details and supporting documents Hello [name/team], We are preparing the sustainability reporting pack and need your help with the organisation’s target information for [reporting period]. Please send the current target register, plus any supporting papers or files that show: - the target wording in your own business terms - what parts of the business or activity it covers - the starting point used for comparison - the date or milestone by which it is meant to be reached - where the target was approved or agreed If there are several targets, please include each one separately and note any internal reference numbers or document links. A possible LRA training template is attached below for adaptation to your organisation. Please check the official source before sign-off. Many thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name] — could you share the target register and any supporting papers for [reporting period]? We need the target wording, what it covers, the starting point, the timing, and where it was agreed. Please use your team’s own terms and include any document links or reference numbers. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. A plant-level conduct or ethics target is tracked in a compliance log and approved through a management committee paper.
Solicitud adaptada. Please share the conduct target log and the committee paper for [reporting period]. For each target, include the plant or site covered, the starting point used, the milestone date, and the approval reference.
Ejemplo de respuesta. Target ID: CT-01; Target name: Supplier code rollout; Coverage / scope: All direct suppliers for three plants; Baseline year or starting point: 2025 supplier onboarding status; Baseline description: 42% of suppliers had signed the code; Target date / milestone: 31 Dec 2027; Status: In progress; Approval reference: Ops Committee 14/03/2026; Evidence link: SharePoint/Compliance/CT-01
Financial services
Contexto. A group-wide integrity or conduct target is maintained in a governance tracker and supported by board pack extracts.
Solicitud adaptada. Please send the governance tracker and board paper showing the current target wording, the business area it covers, the baseline used, and the planned completion date for [reporting period].
Ejemplo de respuesta. Target ID: GOV-04; Target name: Training completion milestone; Coverage / scope: UK and EU front-office teams; Baseline year or starting point: 2026 Q1 completion rate; Baseline description: 68% completed the module; Target date / milestone: 30 Sep 2027; Status: On track; Approval reference: Board pack 22/04/2026; Evidence link: GRC system record #88421
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
State how the target was set, what activities or parts of the business it covers, which starting figure was used, and the date by which the aim is meant to be reached.
Nota de contexto
Explain what the target means in practice by linking the intended level to the starting point, the covered scope, and the planned timing.
Declaración sobre las variaciones
If the target, scope, baseline, or timing has changed, describe what moved, why it changed, and whether the revision affects the overall ambition or only the way it is measured.
Entrada del índice de contenidos
G1-3 Targets — [location / page] / [notes]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We set out the target’s numeric or qualitative end-point, the unit we use where relevant, and whether the figure is based on an absolute amount or a proportion. | An assurer will test whether the stated target basis is clear, internally consistent, and not mixed up with a different metric or unit. | Target-setting paper; KPI dictionary or methodology note; approved target register; board or management approval pack; working papers showing how the unit and basis were chosen and checked against the published wording. |
| We explained which parts of the business the target covers, including any limits we applied to our own sites, upstream or downstream activities, and the countries or regions included. | An assurer will probe whether the scope was defined consistently and whether any exclusions or geographic limits were applied deliberately rather than by omission. | Scope memo; boundary mapping; consolidation or coverage schedule; value-chain mapping; list of included entities, activities and locations; sign-off showing the scope decision was reviewed before publication. |
| We stated the time frame for the target and noted any staged steps or interim checkpoints we had set along the way. | An assurer will check whether the end date and any stepping-stone dates are supported by source records and whether they match the version approved for disclosure. | Target timeline document; milestone tracker; project plan; approval minutes; version-controlled draft of the disclosure; evidence that the published dates agree to the underlying plan. |
| Where we had a starting point for the target, we disclosed the opening level and the year we used as the reference point for tracking change. | An assurer will test whether the baseline was selected on a sound basis, whether the base year is clearly identified, and whether the starting value ties back to source data. | Baseline calculation file; source data extracts for the base year; methodology note explaining the baseline choice; audit trail from source records to the disclosed figure; review evidence showing the baseline was checked before issue. |
| If we did not have a measurable outcome target, we explained whether we still monitored progress and, if so, how we did that. | An assurer will probe whether the statement is complete, whether the monitoring approach is real and operating, and whether the disclosure avoids implying a quantified target that does not exist. | Monitoring framework; internal reporting pack; meeting notes showing how progress was reviewed; any qualitative indicators used; evidence of management review confirming the wording before publication. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong ownerThe request goes to the wrong team, so the target figure is pulled from someone who does not own the business plan or the underlying performance data.
Framework language onlyThe question is asked in ESRS-style terms instead of the organisation’s own wording, and the person answering cannot map it to the right internal metric.
No boundary setPeople collect a target without first agreeing which business units, sites, or activities are included, so later figures are not comparable.
Wrong time basisThe team mixes a calendar-year target with a different reporting period, so the number does not line up with the period used elsewhere in the pack.
Mixed counting basisOne source uses headcount, another uses full-time equivalent, and the collection step merges them without noticing the basis is different.
Source labels lostThe original file names, system tags, or table headings are stripped away, so nobody can trace where the target value came from.
Separate groups mergedTargets for different populations are combined into one total even though they should stay separate for the disclosure pack.
No evidence trailThe team saves the number but not the supporting notes, extracts, or approval record, so the source and sign-off cannot be checked later.
Dónde suele hacer falta juicio profesional
Set the target boundary when the business changes shapeIf a takeover, sale or internal reorganisation changes the group you report on, choose a clear cut-off for what sits inside the target and explain whether the target is restated or left on the old basis.
Handle country-by-country definitions with one internal ruleWhere local laws or operating practices define the same topic differently, pick one group-wide interpretation for the target, note any exceptions, and explain how you kept the comparison fair across markets.
Decide who is in scope at the marginsFor workers, sites, suppliers or other populations that sit near the boundary, state the inclusion rule you used, why it was chosen, and whether any borderline cases were counted or left out.
Fix the baseline date and keep it consistentChoose the starting point for the target using one date or period, explain why that point was selected, and say if later restatements were made because the underlying population changed.
Be clear when the starting figure is estimatedIf the opening number is not fully measured, disclose which parts were estimated, the method used, and how you will replace or update the estimate when better data becomes available.
Use one timing basis for the target clockState whether progress is tracked against a calendar year, financial year or another period, and explain any mismatch between the target timetable and the reporting cycle.
Round numbers without hiding the underlying basisIf figures are rounded, say the rounding approach and make sure the published totals still align with the detailed records and the target story.
Aggregate sensitive data before disclosureWhen privacy, competition or small sample sizes prevent person-level detail, combine the data to a level that protects individuals and explain the aggregation rule and any resulting limits on precision.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — Consumer goods
We set a 2030 ambition to cut the share of our own operations that is not yet covered by a formal anti-corruption training programme from 18% in our 2024 baseline to 0% by the end of 2030.
- The starting point is our 2024 internal review of 500 employees in scope, of whom 410 had completed the programme and 90 had not.
- The target applies only to our directly employed workforce in our manufacturing and distribution sites; contractors and joint ventures are outside this measure.
This example shows a quantified end-point, the starting measurement, the group covered by the measure, and the planned completion date.
Illustrative (synthetic) example — Business services
We aim to raise the proportion of our client-facing staff who have completed our anti-bribery refresher from 72% in the 2025 baseline to 100% by 2028.
- Our baseline was measured across 250 relevant employees, with 180 already trained and 70 still to complete the refresher.
- The measure covers permanent and fixed-term staff in our advisory teams only; temporary agency workers and outsourced service providers are not included.
This example shows the intended end-state, the initial measurement, the people included in the measure, and the deadline for delivery.
Informes de empresas
Cómo informan las empresas sobre G1-3 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Hugo Boss AG
Textiles, Apparel, Footwear and Luxury Goods · Germany · 2024
Hugo Boss AG’s 2024 Annual Report includes a clear target to reduce emissions by 50% across Scope 1 to 3 by 2030, as stated on page 70. The report partially applies certain ESRS standards related to workforce and resource use targets, noted on page 315. However, several narrative items relevant to this disclosure are not found or unclear in the report.
Bakkafrost P/F
Food Production — Animal Source · Faroe Islands · 2025
Bakkafrost P/F’s Integrated Annual Report 2025 includes a clear science-based target to reduce Scope 3 emissions by 52% per tonne of product sold by 2030, based on a 2020 baseline (p.5). The report also provides data on Scope 3 greenhouse gas emissions in tonnes of CO2 equivalent, showing a reduction trend (p.93), and mentions SBTi-validated targets for Scope 1 and 2 emissions reductions (p.23). However, no additional narrative details or broader context about the Scope 3 emissions strategy or progress are found elsewhere in the report.
Continental AG
Tires · Germany · 2025
Continental AG’s 2025 Annual Report includes a reported value related to targets connected to 2019 production volumes in the tire business, as noted on page 129. The report references targets for Scope 1 and Scope 2 emissions operationalized through specific actions (p.132) and mentions that the baseline year for these targets remains 2019 despite organizational changes (p.128-129). However, no interim targets have been set, and there is no evidence of revalidation of the intensity target since 2020 (p.129, p.161), with no additional quotable narrative found elsewhere in the report.
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Pruebe
¿Cómo preparo G1-3?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Escenarios para trabajar
A group has set a 2030 target to cut supplier-related bribery incidents in its high-risk procurement category. The draft note says the target is for the whole group, but it does not say whether it covers only direct suppliers or also agents and subcontractors.
PHow should you decide what to include when describing the target’s coverage?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Set out the part of the business and the value chain that the target actually covers, using the same boundary the organisation used when it approved the target. If the target applies only to direct suppliers, say that; if it also reaches agents or subcontractors, include them too. Do not leave the reader guessing about the perimeter.
Por qué esto importa · Describe the target’s coverage in plain terms and keep it aligned with the boundary used when the target was set.
A company wants to report a target to reduce confirmed corruption cases by 40% by 2028. The team has two possible starting points: the 2024 incident count, or the average from 2022–2024, and the papers in circulation use both figures.
PWhat baseline should be disclosed, and how should you handle the fact that more than one starting point is being discussed?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
State the single starting point used to measure progress, and make clear which period or figure it comes from. If the organisation debated more than one option, the report should still present only the baseline that was actually chosen for the target, so readers can track progress from the same reference point.
Por qué esto importa · Use one clear starting point for progress tracking and explain it unambiguously.
A preparer is drafting a target to increase ethics training completion to 95% by 2027. The target was approved for employees in the sales and procurement teams only, but the draft wording says simply that it applies to ‘staff’.
PShould the report keep the broad wording, or narrow it to the group the target was meant to cover?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Narrow it to the actual population covered by the target. The description should identify who is in scope in a way that matches the approved target, such as the named functions, locations, or worker groups, rather than using a broader label that would overstate coverage.
Por qué esto importa · Make the target’s scope specific enough that readers can see exactly who is included.
The sustainability team has a target to reduce gifts-and-hospitality breaches by 30% from a 2025 baseline. The board paper says the aim is to reach that level ‘in the medium term’, while the project tracker shows a firm end date of December 2029.
PWhat timeline should be disclosed if the internal documents are not fully aligned?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Report the timeline that was actually set for the target and make sure it is consistent with the approved plan. If the organisation has a firm end date, use that date rather than a vague phrase. If the documents conflict, resolve the inconsistency before sign-off so the published timeline is not misleading.
Por qué esto importa · Give a clear end date or period for the target and check that all source documents agree.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
G1-3
dentro de ESRS G1: Business Conduct
Relacionado y explorar
Policies (Business Conduct) → FichaActions (Business Conduct) → FichaCorruption & Bribery Metrics → FichaPolitical Influence & Lobbying → FichaPayment Practices → Ficha
Ver todas las divulgaciones →
Más en ESRS G1 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
For G1-3, what data points do I need to gather before I start drafting the disclosure?+−
The page says to prepare four datapoints: target values, target coverage, starting point and delivery date. Use those as the minimum input set before you draft the narrative or table.
How do I use the step-by-step 'how to prepare' section for G1-3 in practice?+−
Use it as a working checklist to move from scoping to drafting, rather than as a policy statement. It is there to help you organise the disclosure, collect the right inputs and avoid missing key fields.
What should I include in the G1-3 scope and methodology so the disclosure is usable?+−
The page points you to define the target values, target coverage, starting point and delivery date clearly enough for a reviewer to follow the logic. Keep the method practical and consistent with the evidence you can show in the pack.
Who should own the G1-3 data collection and sign-off process?+−
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 the data and explain it. In practice, assign one accountable owner and make sure the evidence pack supports their sign-off.
What evidence do I need to keep for G1-3 to be assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness, plus five assurance claims to verify. Use those together so each reported point can be traced back to supporting documents or records.
What are the five assurance claims for G1-3 and how do I check them?+−
The page says there are five claims to verify, each with a claim, risk and evidence prompt. Use them as a review list to test whether the disclosure is complete, consistent and supported before it goes to assurance.
What are the most common mistakes people make when reporting G1-3?+−
The page lists common reporting gaps and mistakes to help you spot weak points before submission. Use that section as a pre-filing check so you can fix missing data, unclear scope or unsupported statements early.
How do I turn the G1-3 data into a draft disclosure quickly?+−
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Start with the table or visual, then use the narrative starters to turn the prepared datapoints into a concise draft.
Can I use the synthetic example disclosure on the G1-3 page as a template?+−
Yes, but only as an illustrative guide. The example is synthetic, so use it to understand structure and presentation, then replace every figure and statement with your own company data and evidence.
What is in the G1-3 Download Centre and how should I use it?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise inputs and checks, and the PDF as a quick reference while drafting or reviewing.
How can I use the 'From company reports' table for G1-3?+−
It links to real published reports at the pages where the topic is disclosed, so you can see how others present similar information. Use it for practical inspiration on layout and wording, not as a substitute for your own data or methodology.
Más preguntas con las que puede ayudar esta página
G1-3 target values, target coverage, starting point and delivery date: what do I need to collect from the business?How should I set ownership for G1-3 between ESG, HR and data owners?What should go into the G1-3 evidence pack for assurance?How do I check the five assurance claims on the G1-3 page before review?What are the common G1-3 reporting gaps to avoid in the draft?How do I use the G1-3 workbook to prepare the disclosure?How do I use the G1-3 Library Card PDF alongside the workbook?Can I use the G1-3 synthetic example disclosure as a model for my own report?What should the G1-3 narrative starter include if I only have partial data?How do I turn the G1-3 content-index line into a report-ready draft?Where can I find real company report examples for G1-3 on the page?Does the G1-3 page give an ESRS or IFRS mapping I can rely on?
Profundizar · G1-3
Aprenda a preparar esta divulgación de principio a fin
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.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
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