Modification de DR G1-GOV-1

== Rôle des organes de gouvernance - Fiche pratique GOV-1 ==

== Objectif ==
Permettre de comprendre la composition, les rôles et l'expertise des organes de gouvernance concernant les questions de durabilité.

== Éléments clés à inclure ==

# Composition et diversité
#* Nombre de membres exécutifs/non exécutifs
#* Représentation des salariés
#* Expérience pertinente
#* Diversité (genre, autres aspects)
#* Pourcentage d'administrateurs indépendants
# Rôles et responsabilités
#* Organes/personnes responsables de la surveillance
#* Responsabilités dans les mandats et politiques
#* Rôle de la direction (délégation, reporting, contrôles)
#* Supervision des cibles et du suivi
# Expertise et compétences
#* Expertise existante en durabilité
#* Moyens d'acquérir de l'expertise
#* Lien avec les enjeux importants de l'entreprise
# Conduite des affaires
#* Rôle des organes dans la conduite des affaires
#* Expertise sur ces questions

== Points d'attention ==

* Détailler les aspects de durabilité supervisés (stratégie, risques, politiques, etc.)
* Préciser la forme de supervision (information, consultation, décision)
* Décrire l'organisation et la formalisation de la supervision
* Utiliser un diagramme pour les structures complexes
* Illustrer la composition et l'utilisation de l'expertise
* Mentionner l'accès à des sources externes d'expertise

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B -  ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|DPs to be disclosed in case of  phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees
|Appendix C - ESRS 1
[DPs subject to phased-in]
|-
|GOV-1_01
|ESRS 2
|GOV-1
|21 a
|
|Number of  executive members
|Integer
|
|
|
|
|
|-
|GOV-1_02
|ESRS 2
|GOV-1
|21 a
|
|Number of  non-executive members
|Integer
|
|
|
|
|
|-
|GOV-1_03
|ESRS 2
|GOV-1
|21 b
|
|Information  about representation of employees and other workers 
|narrative
|
|
|
|
|
|-
|GOV-1_04
|ESRS 2
|GOV-1
|21 c
|AR 5
|Information  about member's experience relevant to sectors, products and geographic  locations of undertaking 
|narrative
|
|
|
|
|
|-
|GOV-1_05
|ESRS 2
|GOV-1
|21 d
|
|Percentage of  members of administrative, management and supervisory bodies by gender and  other aspects of diversity
|Percent
|
|
|
|
|
|-
|GOV-1_06
|ESRS 2
|GOV-1
|21 d 
|
|Board's gender  diversity ratio
|Percent
|
|
|SFDR
|
|
|-
|GOV-1_07
|ESRS 2
|GOV-1
|21 e
|
|Percentage of  independent board members
|Percent
|
|
|SFDR
|
|
|-
|GOV-1_08
|ESRS 2
|GOV-1
|22 a
|
|Information  about identity of administrative, management and supervisory bodies or  individual(s) within body responsible for oversight of impacts, risks and  opportunities 
|narrative
|
|
|
|
|
|-
|GOV-1_09
|ESRS 2
|GOV-1
|22 b
|AR 3
|Disclosure of  how body's or individuals within body responsibilities for impacts, risks and  opportunities are reflected in undertaking's terms of reference, board  mandates and other related policies 
|narrative
|
|
|
|
|
|-
|GOV-1_10
|ESRS 2
|GOV-1
|22 c
|AR 4
|Description of  management's role in governance processes, controls and procedures used to  monitor, manage and oversee impacts, risks and opportunities 
|narrative
|
|
|
|
|
|-
|GOV-1_11
|ESRS 2
|GOV-1
|22 c i
|
|Description of  how oversight is exercised over management-level position or committee to  which management's role is delegated to 
|narrative
|
|
|
|
|
|-
|GOV-1_12
|ESRS 2
|GOV-1
|22 c ii
|
|Information  about reporting lines to administrative, management and supervisory  bodies 
|narrative
|
|
|
|
|
|-
|GOV-1_13
|ESRS 2
|GOV-1
|22 c iii
|
|Disclosure of  how dedicated controls and procedures are integrated with other internal  functions 
|narrative
|
|
|
|
|
|-
|GOV-1_14
|ESRS 2
|GOV-1
|22 d
|
|Disclosure of  how administrative, management and supervisory bodies and senior executive  management oversee setting of targets related to material impacts, risks and  opportunities and how progress towards them is monitored 
|narrative
|
|
|
|
|
|-
|GOV-1_15
|ESRS 2
|GOV-1
|23
|AR 5
|Disclosure of  how administrative, management and supervisory bodies determine whether  appropriate skills and expertise are available or will be developed to  oversee sustainability matters 
|narrative
|
|
|
|
|
|-
|GOV-1_16
|ESRS 2
|GOV-1
|23 a
|
|Information  about sustainability-related expertise that bodies either directly possess or  can leverage 
|narrative
|
|
|
|
|
|-
|GOV-1_17
|ESRS 2
|GOV-1
|23 b
|
|Disclosure of  how sustainability-related skills and expertise relate to material impacts,  risks and opportunities 
|narrative
|
|
|
|
|
|}