1. The objective of this Standard is to specify disclosure requirements which will enable users of the undertaking’s sustainability statements to understand the undertaking’s strategy and approach, processes and procedures as well as its performance in respect of business conduct.
2. This Standard focusses on the following matters, collectively referred to in this Standard as ‘business conduct or business conduct matters’:
(a) business ethics and corporate culture, including anti-corruption and anti-bribery, the protection of whistleblowers, and animal welfare;
(b) the management of relationships with suppliers, including payment practices, especially with regard to late payment to small and medium-sized undertakings.
(c) activities and commitments of the undertaking related to exerting its political influence, including its lobbying activities;