DR G1-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

1. Composition et diversité
   • Nombre de membres exécutifs/non exécutifs
   • Représentation des salariés
   • Expérience pertinente
   • Diversité (genre, autres aspects)
   • Pourcentage d'administrateurs indépendants
2. 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
3. Expertise et compétences
   • Expertise existante en durabilité
   • Moyens d'acquérir de l'expertise
   • Lien avec les enjeux importants de l'entreprise
4. 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

Le tableau suivant est extrait du [fichier accessible aux Fresqueurs de la CSRD] et contenant les liens vers les éléments de la réglementation correspondant à chaque point.

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

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