ESRS standard · Governance

ESRS G1

Business conduct

ESRS G1 is the single governance standard. It covers business conduct: corporate culture, anti-corruption and anti-bribery, the protection of whistleblowers, political engagement and lobbying, and payment practices toward suppliers. It applies where business conduct is material - which is common across most sectors.

ESRS G1 in brief

Anti-corruption, lobbying, payment practices and whistleblowing.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS G1 requires

  • Corporate culture and business-conduct policies.
  • Prevention and detection of corruption and bribery, and incidents.
  • Protection of whistleblowers.
  • Political engagement and lobbying activities.
  • Payment practices, including time-to-pay and late-payment behaviour toward suppliers.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS G1 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS G1: common questions

What does ESRS G1 cover?
Business conduct: corporate culture, anti-corruption and anti-bribery, whistleblower protection, political engagement and lobbying, and payment practices toward suppliers.
Is G1 the only governance standard?
Yes. G1 is the only topical governance standard in ESRS Set 1. Broader governance of sustainability (board oversight) is captured in the ESRS 2 general disclosures.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS G1 (Business conduct), not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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