Anti-corruption and anti-bribery law convictions and fines
Measurement answer
What this metric measures
Reported convictions and monetary fines for violations of anti-corruption or anti-bribery law, preserving jurisdiction, legal outcome, currency, scale and fine timing basis.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Structured table — field-level units: Convictions — count; fines — stated currency and scale
- Reporting basis
- Reporting period
- Aggregation
- Non-additive; retain the complete declared profile and do not force a scalar total
- Pillar
- Governance
- Topic
- Business conduct and compliance
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
Keep matter, conviction and fine identities separate. Aggregate only disjoint monetary rows with the same currency, scale, timing basis and period.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Union
- Edition
- Consolidated 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- ESRS G1-4 paragraph 24, PDF pages 298-299
- Adopting Disclosurecorruption-convictions-fines
EU Voluntary Sustainability Reporting Standard
- Publisher
- European Commission / EFRAG
- Edition
- Commission delegated act adopted 3 July 2026; pending Official Journal publication
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- Annex I paragraph 43
Value structure
Dimensions and units
- Unit
- Structured table — field-level units: Convictions — count; fines — stated currency and scale
- Reporting basis
- Reporting period
Unit meaning: Each table field uses its stated unit. Conviction count and fine amount are separate outputs. Fine amounts require ISO currency, scale, sign and paid, imposed, incurred or recognized timing basis.
Table fields and units
- Matter
- Conviction
- Fine
- Jurisdiction
- Outcome
- Appeal state
- Fine amount
- Currency and scale
- Fine timing basis
Published dimensions
- matter-family identity
- conviction identity
- fine identity
- jurisdiction
- court or authority
- legal basis
- outcome date
- appeal state
- currency and scale
- fine timing and accounting basis
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated display
- Publisher
- European Union
- Edition
- Consolidated 1 January 2025
- Locator
- ESRS G1-4 paragraph 24, PDF pages 298-299
Supports: Supports the convictions and fines observation for anti-corruption and anti-bribery law violations.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS G1-4.
- Use distinct matter, conviction and fine identifiers.
- State jurisdiction, legal basis, outcome and appeal state.
- For every monetary value state ISO currency, scale, sign and timing/accounting basis.
Record-specific limitations
- A confirmed incident is not a conviction, and a conviction count is not a fine count.
- Current source text does not itself make paid, imposed, incurred and recognized fine amounts equivalent.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.