This metric is intended to capture the number of convictions for violations of anti-corruption or anti-bribery laws faced by the organization during the reporting period.
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Bribery is defined as dishonestly persuading someone to act in one's favor by giving them a gift of money or another inducement.
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Corruption is defined as the abuse of entrusted power for private gain, which can be instigated by individuals or organizations. It includes practices such as facilitation payments, fraud, extortion, collusion, and money laundering. It also includes an offer or receipt of any gift, loan, fee, reward, or other advantage to or from any person as an inducement to do something that is dishonest, illegal, or a breach of trust in the conduct of the undertaking’s business. This can include cash or in-kind benefits, such as free goods, gifts, and holidays, or special personal services provided for the purpose of an improper advantage, or that can result in moral pressure to receive such an advantage. (Source: https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2F17%2520Draft%2520ESRS%2520G1%2520Business%2520Conduct%2520November%25202022.pdf)
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For more information on this topic, Global Reporting Initiative standard 205 addresses the topic of anti-corruption. In this standard, corruption is understood to include practices such as bribery, facilitation payments, fraud, extortion, collusion, and money laundering; the offer or receipt of gifts, loans, fees, rewards, or other advantages as an inducement to do something that is dishonest, illegal, or represents a breach of trust. It can also include practices such as embezzlement, trading in influence, abuse of function, illicit enrichment, concealment, and obstructing justice. Corruption is broadly linked to negative impacts, such as poverty in transition economies, damage to the environment, abuse of human rights, abuse of democracy, misallocation of investments, and undermining the rule of law. Organizations are expected by the marketplace, international norms, and stakeholders to demonstrate their adherence to integrity, governance, and responsible business practices. (Source: https://www.globalreporting.org/standards/media/1006/gri-205-anti-corruption-2016.pdf)