(c)

specify the information that undertakings are to disclose about the following governance factors: the role of the undertaking’s administrative, management and supervisory bodies with regard to sustainability matters, and their composition, as well as their expertise and skills in relation to fulfilling that role or the access such bodies have to such expertise and skills; the main features of the undertaking’s internal control and risk management systems, in relation to the sustainability reporting and decision-making process; business ethics and corporate culture, including anti-corruption and anti-bribery, the protection of whistleblowers and animal welfare; activities and commitments of the undertaking related to exerting its political influence, including its lobbying activities; the management and quality of relationships with customers, suppliers and communities affected by the activities of the undertaking, including payment practices, especially with regard to late payment to small and medium-sized undertakings.

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Source: EUR-Lex CELLAR · retrieved 2026-08-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.