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MetricBusiness conduct and compliance

Functions at risk covered by anti-corruption training programs

Measurement answer

What this metric measures

Source-reported percentage of declared functions at corruption or bribery risk covered by training programs, preserving the risk-identification and coverage rules.

Specification

Metric specification

Result format
Structured table
Unit
Percent of functions at risk covered by training programs
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

Use the source's declared function population, corruption-risk identification rule, program-coverage rule, legal scope and period. Do not infer person counts.

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 Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Union
    Edition
    Consolidated 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    ESRS G1-3 paragraph 21, PDF page 298
    Open official framework source

Value structure

Dimensions and units

Unit
Percent of functions at risk covered by training programs
Reporting basis
Reporting period

Unit meaning: A source-reported value from 0 to 100 for the declared at-risk function population; it is not the percentage of people trained.

Table fields and units

  • Function
  • Risk-identification rule
  • Training program
  • Coverage state
  • Reported percent
  • Reporting period

Published dimensions

  • function population
  • risk-identification method
  • risk state
  • training-program definition
  • coverage rule
  • legal scope
  • entity boundary
  • reporting period

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = (N ÷ D) × 100

Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorQualifying observations within the qualifying population and boundary defined for Functions at risk covered by anti-corruption training programs.Dimensionless
Ddeclared denominatorComplete compatible denominator for the qualifying population and boundary defined for Functions at risk covered by anti-corruption training programs.Dimensionless

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 G1-3 paragraph 21, PDF page 298

    Supports: Supports source-reported coverage of functions at risk by anti-corruption or anti-bribery training programs.

    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 G1-3.

  • Define the function population and corruption-risk identification rule.
  • Define program coverage and state the source-reported percentage.
  • State legal scope, entity boundary and reporting period.

Record-specific limitations

  • Function coverage does not establish how many people trained, completion, competence, effectiveness or absence of risk.
  • Percentages are non-additive and cannot be averaged across different function definitions.

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.