GRI 205 Anti-corruption

This disclosure requires to describe the risk assessment procedures for corruption, including :

-          the criteria used in the risk assessment, such as location, activity, and sector;
-          How the organization identifies and manages conflicts of interest that employees or persons linked to the organization’s activities, products, or services may have.
-          How the organization ensures that charitable donations and sponsorships (financial and in-kind) that are made to other organizations are not used as a disguised form of bribery. Recipients of charitable donations and sponsorships (financial and in-kind) can include not-for-profit organizations, religious organizations, private organizations, and events;
-          The extent to which communication and training on anti-corruption is tailored to those governance body members, employees, business partners, and other persons that have been identified as having a high risk of incidents of corruption;
-          At which stage the training on anti-corruption for governance body members, employees, business partners and other persons that have been identified as having a high risk of incidents of corruption is provided (e.g. when new employees join the organization or when relationships with new business partners are established);
-          The frequency of the training (e.g. annually or biannually)
-          Whether the organization participates in collective action to combat corruption
-          The strategy for the collective action activities;
-          A list of the collective action initiatives in which the organization participates;
-          A description of the main commitments of these initiatives

This disclosure should include a risk assessment focused on corruption or the inclusion of corruption as a risk factor in overall risk assessments