Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies

5. When disclosing information about the role of the administrative, management and supervisory bodies, the undertaking shall cover the following aspects:

   • (a) the role of the administrative, management and supervisory bodies related to business conduct; and

   • (b) the expertise of the administrative, management and supervisory bodies on business conduct matters.