# ESRS G1 Business Conduct Disclosures > Draft and validate ESRS G1 topical disclosures for a CSRD sustainability statement: G1-1 business conduct policies and corporate culture, G1-2 supplier relationships, G1-3 corruption and bribery prevention/detection, G1-4 confirmed incidents, G1-5 political influence and lobbying, and G1-6 payment practices. Consumes DMA and ESRS 2 outputs and produces evidence-linked IRO-2 hand-off rows. Tags: CSRD, ESRS, ESRS G1, Business Conduct, Corporate Governance, Anti-corruption, Whistleblowing, Lobbying, Supplier Management, Payment Practices, EFRAG, GRC, ESG ## Example Prompts - Draft the ESRS G1 pack for our manufacturing group, covering corporate culture, anti-bribery controls, supplier payment practices, and lobbying transparency - Build a G1-6 payment practices disclosure from our AP ageing report, standard supplier terms, and late-payment litigation register - Create a G1-5 lobbying and political influence section with trade association memberships, transparency register IDs, and policy-alignment controls - Validate our G1-3 and G1-4 corruption and bribery disclosures before assurance review - Produce a non-materiality statement for ESRS G1 with rationale tied to our DMA decision-log URL: https://rakenne.app/skills/esrs-g1-business-conduct/index.md Try this skill: https://rakenne.app/a/?skill=esrs-g1-business-conduct ## Overview Draft and validate ESRS G1 topical disclosures for a CSRD sustainability statement: G1-1 business conduct policies and corporate culture, G1-2 supplier relationships, G1-3 corruption and bribery prevention/detection, G1-4 confirmed incidents, G1-5 political influence and lobbying, and G1-6 payment practices. The skill consumes DMA and ESRS 2 outputs, keeps business-conduct scope separate from S2/S4 social-topic disclosures, and produces evidence-linked IRO-2 hand-off rows. ## What It Covers - Business-conduct policies, corporate culture, whistleblower protection, and animal welfare where relevant. - Supplier relationship management, SME payment safeguards, and fair dealing. - Corruption and bribery risk assessment, controls, training, detection, investigations, and confirmed incidents. - Political influence, lobbying activities, political contributions, register IDs, policy-alignment controls, and recent public-administration appointment checks. - Payment practices: average payment days, standard terms, percentage paid within terms, late-payment proceedings, methodology, source systems, and evidence. ## Example Conversation > **You:** Our DMA says ESRS G1 is material for anti-bribery, supplier payment practices, and lobbying. We have a code of conduct, ABC risk assessment, whistleblower dashboard, AP ageing report, and EU Transparency Register entry. Can you draft the G1 pack? > > **Agent:** I’ll read the DMA material-topic decision, IRO register, governance log, datapoint index, baselines, contacts, and evidence index first. Then I’ll draft G1-1 through G1-6, keep supplier-worker labour issues out of scope for S2, and mark any missing incident, lobbying, or payment metrics with evidence placeholders. > > **You:** Make sure payment practices and lobbying are assurance-ready. > > **Agent:** I’ll add a G1-6 payment practices table with average payment days, standard terms, percentage paid within terms, late-payment proceedings, SME scope, methodology, source system, owner, and evidence references. For G1-5, I’ll include register IDs, spend categories, trade associations, senior accountability, policy-alignment controls, and the recent public-administration appointment check. ## Sample Output Excerpt The excerpt below illustrates the level of traceability expected in a G1 topical pack. --- ### G1-5 — Political influence and lobbying activities **Materiality basis.** The DMA identified `G1-IRO-004` as a material risk because inconsistent lobbying positions could undermine the undertaking’s stated climate and anti-corruption commitments. The relevant ESRS 2 IRO-2 row is `ESRS-G1-G1-5`, owner: Public Affairs, evidence: `EV-G1-PA-004`. **Governance and accountability.** The General Counsel approves lobbying positions before engagement with EU or national policymakers. The Audit & Risk Committee receives a semi-annual public-affairs report covering themes, spend, trade-association positions, and alignment with the Code of Conduct and Anti-Bribery & Corruption Policy. **Activities and registers.** The undertaking is listed in the EU Transparency Register under ID `[PENDING: register ID]`. FY2025 lobbying themes were product safety harmonisation, supplier payment reform, and sustainability reporting proportionality. Direct lobbying spend was `[PENDING: finance extract]`; trade-association membership fees with lobbying components are tracked in `output/esrs-g1-lobbying-register.csv`. **Recent public-administration appointment check.** Legal confirmed on `[PENDING: date]` that no member of the administrative, management, or supervisory bodies held a comparable public-administration position in the previous two years, or the exception list is documented in `EV-G1-PA-006`. ### G1-6 — Payment practices | Supplier category | Standard terms | Average payment days | Paid within standard terms | Legal proceedings | Evidence | | ----------------- | -------------: | -------------------: | -------------------------: | ----------------: | -------------- | | EU SME suppliers | 45 days | 39 days | 92% | 0 outstanding | `EV-G1-AP-001` | Methodology: Accounts Payable calculated days from invoice receipt date to payment date for third-party supplier invoices in the consolidated reporting perimeter, excluding intercompany invoices and formally disputed invoices. Source system: `[PENDING: AP system]`. ## Extension Tools **`validate_esrs_g1_business_conduct`** validates an ESRS G1 artefact after drafting or revision. It supports: - Full G1 packs covering G1-1 through G1-6. - Non-materiality statements tied to the DMA decision-log. - G1-1 policy registers. - G1-2 supplier relationship sections. - G1-3 anti-corruption sections. - G1-4 incident registers. - G1-5 lobbying registers. - G1-6 payment practices tables. The validator checks materiality gating, source-of-truth reconciliation, whistleblower protection, animal-welfare relevance or N/A rationale, anti-corruption controls, confirmed-incident evidence, lobbying register IDs and policy-alignment controls, recent public-administration appointment checks, payment metrics, evidence references, IRO-2 hand-off rows, and sibling-scope leakage into S2, S4, or EU Taxonomy work. ## Getting Started 1. Start from a `csrd-esrs-program` workspace with the DMA and ESRS 2 foundation skills installed. 2. Confirm G1 materiality in `program/material-topics.md` and the relevant IROs in `program/iro-register.csv`. 3. Gather the code of conduct, whistleblower procedure, anti-bribery risk assessment, gifts/hospitality register, incident log, supplier payment data, public-affairs register, trade-association list, and evidence references. 4. Ask the skill to draft the main G1 pack or a focused register such as payment practices or lobbying. 5. Run `validate_esrs_g1_business_conduct` and resolve any missing evidence, payment metric, incident, lobbying, or scope-boundary findings before assurance review. --- Back to [Skill Library](https://rakenne.app/skills/index.md)