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Governance

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Metrics for measuring anti-corruption practices, supply chain due diligence, ESG disclosure quality, and grievance mechanism effectiveness.

notation	`08`
scopeNote	ESRS G1; GRI 205, 308, 414; IFRS S1; OECD Guidelines Chapter VII.

Narrower (down) (4)

Code	Label	Definition	Unit	Aggregation	Better
`08.01`	Anti-Corruption Training Coverage	Percentage of employees and governance body members who have received anti-corruption training during the reporting period.	`P1`	Weighted average	Higher
`08.02`	Supplier Due Diligence Coverage	Percentage of significant suppliers assessed against environmental and social due diligence criteria during the reporting period.	`P1`	Weighted average	Higher
`08.03`	ESG Disclosure Score	Composite score measuring the completeness, accuracy, and timeliness of environmental, social, and governance public disclosures.	`P1`	Latest	Higher
`08.04`	Grievance Response Rate	Percentage of grievances received through formal mechanisms that were acknowledged and addressed within the defined response timeframe.	`P1`	Average	Higher

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