06-02_srb_sub-group_revision_of_g1_4_columns_metrics_-_.pdf

Here are the key points summarized:

Disclosure Requirement G1-1: External Environment

• The undertaking shall disclose information on its external environment, including market trends and regulatory frameworks that affect its operations.

Disclosure Requirement G1-2: Business Model

• The undertaking shall provide a description of its business model, including its products or services, target markets, and revenue streams.

Disclosure Requirement G1-3: Materiality

• The undertaking shall disclose the criteria used to determine materiality for reporting purposes.

Disclosure Requirement G1-4: Supply Chain

• The undertaking shall provide information on its supply chain, including the types of goods or services it sources, its suppliers, and its payment practices.

Disclosure Requirement G1-5: Lobbying Activities

• The undertaking shall disclose information on its lobbying activities, including payments to third-party organizations that lobby on its behalf.

Disclosure Requirement G1-6: Payment Practices

• The undertaking shall provide information on its payment practices, including the average time it takes to pay invoices, standard payment terms, and percentage of payments aligned with these terms.

The key points are:

1. Disclosure of external environment
2. Business model description
3. Materiality criteria
4. Supply chain information
5. Lobbying activities disclosure
6. Payment practices transparency