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ESRS 2: General Disclosures·Disclosure Requirement GOV-1

Role of the Administrative, Management and Supervisory Bodies

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Norma

ESRS 2: General Disclosures

Disclosure Requirement GOV-1 · 2026-5010-final

En vigor

2027-01-01

Fuente oficial: Abrir ↗

Última revisión

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Material formativo de LRA · No emitido ni avalado por European Commission

Para preparar esta divulgación
16campos que preparar 6afirmaciones que verificar 5áreas de evidencia 3ejemplos de informes

Foco de la divulgación

This disclosure asks an organisation to explain how its administrative, management and supervisory bodies are involved in sustainability governance. In practice, it is about showing who has responsibility, how those bodies oversee sustainability matters, and how that oversight is built into decision-making rather than treated as a side activity.

The practical focus is on the organisation’s governance coverage as a whole, not just a few flagship sites or isolated initiatives. Report on the main bodies and their roles across the business, including how responsibilities are assigned, how oversight works in practice, and whether the approach applies consistently across operations and entities where relevant.

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
Independent member share The proportion of the board made up of members who are not independent, using the organisation’s own independence test and the board population for the reporting period. Board register, independence assessments, committee/board composition schedule, company secretariat records. Company secretariat / governance
Gender mix on board The gender breakdown of board members for the reporting period, using the organisation’s chosen gender categories and the same board population used elsewhere in governance reporting. Board profile register, director declarations, HR or company secretariat records, governance reporting pack. Company secretariat / HR
Worker voice on board Whether employees are represented in the board’s make-up, and how that representation is arranged for the reporting period. Board charter, terms of reference, employee-elected director records, company secretariat minutes. Company secretariat / employee relations
Other diversity factors Any additional diversity factors the organisation takes into account when shaping board composition, stated in plain terms and limited to what is actually used. Board nomination policy, diversity policy, nomination committee papers, governance disclosures. Company secretariat / nominations
ESG expertise present A yes/no view of whether the board has access to environmental, social and governance expertise during the reporting period. Board skills matrix, committee terms, director biographies, training records, adviser appointments. Company secretariat / board chair
ESG expertise details A short description of the relevant environmental, social and governance knowledge available to the board, including where it sits and how it is brought in. Board skills matrix, director CVs, committee papers, adviser scope letters. Company secretariat / board chair
ESG training approach How the board builds and refreshes its environmental, social and governance knowledge, including any induction, refresher sessions, or external support used. Board training plan, attendance logs, induction materials, committee minutes, learning records. Company secretariat / learning and development
Oversight lead The named board member, committee, or other person responsible for overseeing the relevant sustainability matters. Board charter, committee terms of reference, governance map, delegated authority schedule. Company secretariat / governance
Oversight remit The part of the sustainability agenda that the named board member, committee, or person is responsible for overseeing. Committee terms of reference, board charter, governance framework, responsibility matrix. Company secretariat / governance
Board oversight topics The specific sustainability matters the board itself directly reviews or decides on, rather than matters handled only by management. Board agendas, minutes, reserved matters list, committee reporting packs. Company secretariat / board office
Target review process How targets are brought to the board or its delegates for review, challenge, approval, or sign-off. Target-setting procedure, board papers, approval workflow, committee minutes. Strategy / company secretariat
Target tracking process How progress against targets is monitored over time, including frequency, reporting route, and who receives updates. Performance dashboards, board packs, KPI reports, committee minutes, target tracker. Strategy / performance reporting
Strategy link A yes/no view of whether sustainability matters are built into the organisation’s strategy-setting process during the reporting period. Strategy papers, board strategy sessions, annual plan, integrated planning documents. Strategy / board office
Strategic decision examples Examples of major decisions where sustainability considerations affected the outcome, using only decisions actually taken in the reporting period. Board minutes, investment papers, capital approval packs, strategy committee papers. Strategy / finance / company secretariat
Risk process link How sustainability-related risks are built into the organisation’s risk management process, including identification, assessment, and escalation. Risk register, ERM framework, board risk reports, committee minutes. Risk management
Trade-off handling How the organisation weighs sustainability considerations against other business priorities when decisions involve competing objectives. Board papers, decision memos, investment cases, committee minutes, policy statements. Strategy / risk / board office
＋ Mostrar los subelementos de GOV-1 (lista de trabajo de LRA)

Cómo prepararlo

Set the reporting boundary first. Decide which governing group, committee, or named individual you are describing, and make sure the same scope is used across every part of the disclosure.
Define the categories you will count or describe. For the composition items, separate out the share of independent members, the gender split, employee voice, and any other diversity factors you have chosen to consider. For the capability items, decide how you will show whether sustainability-related expertise exists, what that expertise covers, and how learning or development is handled.
Gather the underlying support before drafting. Pull together board and committee records, appointment details, skills matrices, training logs, responsibility charts, oversight calendars, and any papers showing how sustainability matters are handled in governance and decision-making.
Prepare the actual disclosure content in the format each datapoint needs. Use figures where the item asks for a count or yes/no response, and use concise narrative where the item asks for a description of responsibilities, oversight arrangements, target follow-up, strategy links, risk handling, or trade-off discussions.
Record any exclusions, assumptions, or changes in method. If a category is not used, a responsibility sits with a different body, or the way you have grouped information has changed from a prior period, explain that clearly so the reader can understand the basis of the disclosure.
Check the draft against the official source before sign-off. Confirm that every required item is covered, the wording matches the underlying evidence, and the final version does not omit or misstate anything in the source material.

Solicitar los datos

Request board governance evidence and oversight details

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

How do the board and its committees oversee sustainability matters, and what evidence supports the reported governance narrative?

Use your organisation’s own names for the board, committees, roles, policies and reporting packs first; then map them to the reporting fields below. Keep the request in internal business language rather than framework wording, and check the source material before sign-off.

Solicitud débil

Please provide the ESRS 2 GOV-1 information on the administrative, management and supervisory bodies, including composition, expertise, oversight, target monitoring, strategy integration and trade-offs.

Por qué falla: It uses framework language that many internal owners will not recognise, and it does not tell them which records to pull, which internal names to use, or what source documents should back the answer. It is also too abstract to work as a practical evidence request.

Solicitud mejor

Please pull the board and committee pack for [period] showing: who sits on the board and relevant committees; any diversity information held in the board register; whether there is sustainability-related expertise and how it is maintained; who owns oversight and what sits in that remit; how targets are reviewed and progress tracked; and examples where sustainability was part of strategy, risk, major decisions or trade-off discussions. Use our internal names for the bodies and attach the source documents or links.

Plantilla de correo formal
Subject: Request for board governance evidence for sustainability reporting

Dear [Name],

We are preparing the sustainability reporting pack and need your help to pull together the board and committee evidence for [reporting period]. Please share the materials and a short summary covering:
- the current board/committee composition and any relevant diversity information;
- whether the board has members with sustainability-related expertise, and how that capability is built or refreshed;
- which person or group carries responsibility for oversight, what sits within that remit, and which matters are handled directly by the board;
- how targets are reviewed and how progress is tracked;
- how sustainability is built into strategy, risk discussions, major decisions and any trade-off discussions.

Please use your normal internal terms and attach the supporting documents or links to the source systems. If any item is not held centrally, please say where it can be found and who owns it.

Please return by [date]. This is a draft training request for internal use; we will adapt it to our organisation and check the source material before sign-off.

Many thanks,
[Your name]
Versión corta para Teams / Slack
Hi [Name] — could you send over the board/committee evidence for [period]?

We need the current composition details, any sustainability expertise and training notes, who owns oversight, how targets are monitored, and examples of strategy/risk/major decision discussions. Please use your usual internal terms and share the source docs or links by [date]. Thanks.

Ejemplos sectoriales

Manufacturing

Contexto. A group with a board, audit committee and operations risk forum, where sustainability topics are discussed alongside capital spend and plant performance.

Solicitud adaptada. Please share the board and committee evidence for [period] covering composition, any sustainability expertise, the named owner for oversight, target tracking, and examples from capital approval, risk and operational review papers where sustainability affected decisions or trade-offs. Use our board pack, committee minutes and risk dashboard terminology.

Ejemplo de respuesta. Board register, committee minutes, director training log, risk dashboard extract, and a short note confirming which forum owns each topic and where the latest evidence sits.

Financial services

Contexto. A regulated group with a board, risk committee and remuneration committee, where sustainability is linked to strategy, risk appetite and incentive discussions.

Solicitud adaptada. Please provide the board and committee materials for [period] showing board composition, any sustainability capability, who oversees the topic, how progress against targets is monitored, and examples from strategy, risk appetite and remuneration papers where sustainability influenced decisions or trade-offs. Use our governance calendar and committee pack names.

Ejemplo de respuesta. Board composition report, committee agendas and minutes, training attendance record, risk appetite paper, remuneration committee extract, and a summary of the oversight route and monitoring cadence.

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

Explain how each governance metric was defined and compiled, including the basis used to classify independence, diversity, expertise, oversight responsibilities and strategy integration.

Nota de contexto

Set out what the figures say about how the board is structured, what knowledge it has available, how oversight is assigned, and how sustainability is embedded in decision-making.

Declaración sobre las variaciones

If any figures changed from the prior period, describe the main reason in plain terms, such as changes in board membership, committee coverage, training activity, oversight arrangements or the way strategy was applied.

Entrada del índice de contenidos

GOV-1 Role of the Administrative, Management and Supervisory Bodies — [location / page] / [notes]

Centro de descargas

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Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
I checked the board register and calculated the share of members who are independent for the reporting date.Assurer may test whether the headcount basis, date cut-off and independence assessment were applied consistently, and whether any exclusions or reclassifications changed the result.Board composition schedule; independence assessments or declarations; calculation workbook showing numerator, denominator and reporting date; minutes approving the figure; reconciliation to the final report table.
I worked out the board’s gender split from the underlying member list and used the agreed averaging method for the female-to-male ratio.Assurer may probe whether the method was applied correctly, whether the same population was used throughout, and whether the reported percentages reconcile to source records.Board member list with gender coding; method note for the ratio calculation; spreadsheet formulas; source documents supporting gender classification where held; review sign-off and final published figure.
I compiled the count of employee and other worker representatives from the governance records and checked who was in post at the reporting date.Assurer may challenge whether the population of representatives was complete, whether worker categories were applied consistently, and whether appointments or departures were captured on time.Committee or board membership records; appointment letters or election results; HR or workforce representation records; dated list of office holders; reconciliation between source records and the disclosure.
I grouped the board members by the other diversity factors we chose to report and converted each group into a percentage from the same underlying population.Assurer may ask whether the chosen diversity factors were applied consistently, whether the percentages use the same denominator, and whether the underlying classifications are supportable.Internal diversity data extract; definitions used for each factor; calculation sheet for each percentage; source evidence for classifications where available; review notes confirming the final set of factors disclosed.
I summarised the sustainability knowledge and experience held by the board from CVs, training logs and committee records, and noted whether we rely on existing capability or planned development.Assurer may test whether the description is evidence-based, whether the skills claimed are current and relevant, and whether the statement about availability or development is supported by records.Director CVs or biographies; training attendance records; skills matrix; board or committee papers on capability gaps or development plans; internal review of the wording before publication.
I prepared the skills narrative from the board’s own records and checked that the wording matched the evidence we had for each member’s background and training.Assurer may probe whether the narrative overstates expertise, whether evidence exists for each named skill area, and whether the same source set was used for all members.Source pack for each member; skills matrix or competency assessment; training and development records; drafting notes showing how the narrative was built; approval trail for the final text.

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

Ask the wrong ownerThe request goes to a governance secretary or report writer instead of the board lead, committee chair, or the manager who actually holds the underlying records.
Use framework language instead of internal termsPeople answer with ESRS-style labels rather than the organisation’s own job titles, committee names, and process names, so the source evidence cannot be traced cleanly.
Leave the boundary vagueThe team does not state which board, committee, or legal entity is in scope, so different contributors pull data from different populations.
＋ Mostrar 6 más

Dónde suele hacer falta juicio profesional

Board oversight split across committeesIf different committees handle parts of the oversight picture, name the lead group and explain how the work is divided so readers can see who covers strategy, risk, targets and performance follow-up.
Mixed board structures in different countriesWhere local entities use different governance setups, describe the equivalent decision-makers in each case and explain the basis used to map them into one group-wide narrative.
Newly acquired or sold businesses during the yearIf the reporting perimeter changed because of a deal, state which parts of the year include the new or exited business and explain how that affected the governance description and any examples given.
＋ Mostrar 7 más

Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Food processing

We report that 8 of our 10 directors are independent, with 4 women and 6 men on the board; 2 directors are employee-elected, and we also consider age range, nationality and professional background when looking at balance. - ESG know-how is available on the board: yes; it comes from directors with audit, climate-risk and people-management experience, and we keep that capability current through induction, annual refreshers and topic briefings. - Oversight sits with the board chair, supported by the audit and sustainability committees; they cover strategy, risk, targets, policy changes and major capital choices, while management tracks delivery through quarterly dashboards and a formal year-end review. - Sustainability is built into our strategy work, and recent board decisions included approving a lower-carbon packaging programme and a supplier due-diligence upgrade.

Synthetic, internally consistent example for practitioner training only. It shows how to describe board composition, ESG capability, oversight arrangements, monitoring and strategy linkage without naming the organisation.

Illustrative (synthetic) example — Utilities

Our board has 7 members, 5 of whom are independent; the group includes 3 women and 4 men, 1 employee representative, and we also take account of skills mix, international experience and disability when reviewing balance. - The board does have ESG capability: yes; it is drawn from directors with energy-transition, compliance and stakeholder-engagement experience, and we maintain it through external courses, peer learning and periodic updates from management. - Responsibility for this area sits with the board and its risk committee, which oversee climate, safety, ethics, workforce matters and long-term planning; management reports progress each quarter and escalates exceptions between meetings. - Our strategy process already includes these matters, and recent board choices covered a grid-resilience investment and a revised supplier code.

Synthetic, internally consistent example for practitioner training only. It demonstrates a different plausible sector and a different governance set-up while covering the same disclosure points.

Informes de empresas

Cómo informan las empresas sobre GOV-1 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
EDP, S.A.
Electric Utilities / IPP / Energy Traders · Portugal · 2025
Abrir el informe →
EDP, S.A.'s 2025 Integrated Annual Report provides clear data on board composition, reporting that 56.3% of board members are independent and detailing gender distribution with three male and two female executive members on the board (p.51). The report also references a Gender Equality Plan and notes the representativeness of the board elected for 2024-2026 (pp.51, 247, 585). However, several governance disclosure datapoints are missing or unclear, including detailed methodologies, certain structural indicators, and specific ESG target disclosures, with only partial context on employee involvement in target setting provided (pp.53, 146).
Continental AG
Tires · Germany · 2025
Abrir el informe →
Continental AG's 2025 Annual Report provides partial context on governance-related disclosures, including some data on the distribution of employees by gender and age for senior executives and executives (p.181), and mentions the percentage of independent board members (p.215). The report also references governance structures and sustainability considerations within corporate management (pp.18, 110, 115), but does not clearly disclose specific governance datapoints such as detailed methodologies or headline values for several required indicators. Many governance-related datapoints remain not found or unclear, indicating limited explicit disclosure in this report.
Sanoma Oyj
Education Services · Finland · 2025
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Sanoma Oyj's 2025 Annual Report provides clear data on the Board of Directors' gender ratio, showing a ratio of 0.5 in 2025 and 0.3 in 2024, with 89% of Board members being independent in 2025 (p.58). There is related but unclear information on the gender distribution of management, mentioning female, male, others, and not disclosed categories without explicit figures (p.114). The report partially addresses internal control processes related to governance but lacks headline values or detailed disclosures for many governance datapoints, including several key gender and independence metrics (p.52).

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Escenarios para trabajar

A group has a nine-person board and two committees. The reporting team has draft wording saying the board oversees sustainability matters, but it has not yet checked which committee handles targets, which body reviews progress, or whether the board itself keeps direct oversight of any topics.

PHow should the preparer decide what to include about who oversees what, so the description matches the actual governance setup?
Mostrar la respuesta modelo →

The board has six members, including two who are independent, three women and three men, and one employee-elected director. The draft report also mentions that the board considered age mix and international experience, but the team is unsure whether those extra factors should be included.

PWhat should the preparer do when presenting the board’s make-up and the diversity factors considered?
Mostrar la respuesta modelo →

A company says its directors have sustainability knowledge because one member previously led an environmental project and another has finance experience. Training on climate, labour and ethics topics is planned for later in the year, but no session has happened yet.

PHow should the preparer judge whether to say the board has relevant sustainability expertise and how to describe development plans?
Mostrar la respuesta modelo →

The board reviews the annual plan, the main risk register and a set of sustainability targets at the same meeting. Management also asks whether the report should say the board weighed growth plans against emissions reduction and workforce impacts when approving a new investment.

PWhat is the right way to explain how strategy, risk and trade-offs are handled in the governance narrative?
Mostrar la respuesta modelo →

Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

ESRS

GOV-1

dentro de ESRS 2: General Disclosures

Abrir la fuente oficial →

Relacionado y explorar

General Basis for Preparation of Sustainability Statements → FichaDisclosures in Relation to Specific Circumstances → FichaActions and Resources in Relation to Material Sustainability Matters → FichaMetrics in Relation to Material Sustainability Matters → FichaPolicies Adopted to Manage Material Sustainability Matters → Ficha Ver todas las divulgaciones →

Más en ESRS 2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Preguntas frecuentes

Preguntas que responde esta página

What should I collect first for GOV-1 (ESRS 2: General Disclosures) before I start drafting the disclosure?+
How do I use the GOV-1 page to set the scope and methodology for the disclosure?+
Which GOV-1 data points should I ask the board secretary, HR, or ESG data owner for?+
How do I evidence board independence, gender mix, worker voice and other diversity factors for GOV-1?+
What counts as ESG expertise for GOV-1 and how should I describe it in the draft?+
How do I write the board oversight section for GOV-1 without overclaiming?+
What evidence should go into the GOV-1 assurance pack?+
How do I use the GOV-1 workbook and printable Library Card?+
What are the most common mistakes to avoid when preparing GOV-1?+
How do I turn the GOV-1 data into a draft disclosure?+

Más preguntas con las que puede ayudar esta página

GOV-1 ESRS 2: General Disclosures checklist for sustainability reporting teamsHow to prepare GOV-1 board oversight data for ESRS 2 General DisclosuresGOV-1 evidence pack for assurance readinessGOV-1 common reporting gaps and mistakesGOV-1 Prep & Assurance workbook downloadGOV-1 printable Library Card PDFGOV-1 draft narrative starters and content index lineGOV-1 board diversity and ESG expertise datapointsGOV-1 target review and tracking process disclosure helpGOV-1 strategy link and risk process link disclosure helpGOV-1 from company reports examplesGOV-1 assurance claims to verify claim risk evidence

Profundizar · GOV-1

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