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Governance

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

Scope Note: ESRS G1; GRI 205, 308, 414; IFRS S1; OECD Guidelines Chapter VII.

Narrower Concepts

URI Definition
metrics:anti-corruption-training-coverage Percentage of employees and governance body members who have received anti-corruption training during the reporting period.
metrics:supplier-due-diligence-coverage Percentage of significant suppliers assessed against environmental and social due diligence criteria during the reporting period.
metrics:esg-disclosure-score Composite score measuring the completeness, accuracy, and timeliness of environmental, social, and governance public disclosures.
metrics:grievance-response-rate Percentage of grievances received through formal mechanisms that were acknowledged and addressed within the defined response timeframe.