ESRS G1 — Business Conduct
LearnWorlds Course Architecture & Blueprint
Course Title: ESRS G1 – Business Conduct
Course Code: ESRS-G1
Client Type: EcoWorld branded (SME) — [ECOWORLD] throughout
Delivery: Fully online via LearnWorlds
Target Date: May 1, 2026
Lead Facilitator: Bjarne NJ Pedersen, CEO
Total Modules: 10 (Welcome + 6 DRs + 3 practical/integration modules)
Quiz Bank: 100 questions (10 modules × 10 questions)
Final Exam: 40 questions drawn randomly, 75% pass
Module Pass Threshold: 80% (8 of 10)
Estimated Total Duration: ~1 full day (8–10 hours of learning)
Course Description
ESRS G1 is the governance standard that underpins the entire ESRS framework. It covers how a company conducts itself — its ethical culture, anti-corruption measures, supplier relationships, political engagement, and payment practices. Where E1–E5 cover what you do to the environment and S1–S4 cover how you treat people, G1 covers how you behave as an organisation.
Governance failures enable every other kind of harm. Corruption weakens safety enforcement (S1-14). Bribery facilitates forced labour in supply chains (S2). Aggressive payment practices crush SME suppliers (S2/G1-6). Political lobbying can undermine environmental regulation (E1–E5). G1 is the connective tissue.
This masterclass covers all 6 Disclosure Requirements plus practical modules on whistleblowing and speak-up culture, cross-standard integration, and financial effects.
Module Map
| Module | DR | Title | Duration |
|---|
| 0 | — | Welcome & Orientation | 20 min |
| 1 | G1-1 | Business Conduct Culture & Policies | 50 min |
| 2 | G1-2 | Management of Relationships with Suppliers | 45 min |
| 3 | G1-3 | Prevention & Detection of Corruption and Bribery | 50 min |
| 4 | G1-4 | Confirmed Incidents of Corruption or Bribery | 40 min |
| 5 | G1-5 | Political Influence and Lobbying | 45 min |
| 6 | G1-6 | Payment Practices | 40 min |
| 7 | — | Whistleblowing, Speak-Up Culture & Retaliation Protection | 50 min |
| 8 | — | G1 ↔ S1/S2/E1 Cross-Standard Integration | 45 min |
| 9 | — | Financial Effects, Enforcement & Next Steps | 45 min |
| # | File | Unlocks At |
|---|
| 00 | LearnWorlds Architecture (this file) | Admin only |
| 01 | Quiz Bank — Human-Readable (.mdx) | Admin only |
| 02 | Facilitator Guide (.docx) | Section 0 |
| 03 | Participant Workbook (.docx) | Section 0 |
| 04 | Case Studies A/B/C (.docx) | Section 3 |
| 05 | Business Conduct Policy Template (.docx) | Section 1 |
| 06 | G1 Disclosure Template (.docx) | Section 4 |
| 07 | Certificate Template (.docx) | Section 10 |
| 08 | Business Conduct Assessment Questionnaire (.xlsx) | Section 3 |
| 09 | Business Conduct Maturity & Risk Tracker (.xlsx) | Section 4 |
| 10 | Business Conduct KPI Dashboard (.xlsx) | Section 6 |
| 11 | LearnWorlds Quiz Bank Import (.xlsx) | Admin only |
Case Studies
| Case | Company | Type | Core Topic |
|---|
| A | MedAlliance (European medical devices, ~2,500 employees) | Anti-Corruption | Distributor paying hospital officials; FCPA/UK Bribery Act; compliance programme redesign |
| B | BuildCentral (European construction, ~12,000 employees) | Payment Practices | 120-day terms crushing SME subcontractors; Late Payment Directive; supply chain sustainability |
| C | DataFlow (Nordic SaaS, ~350 employees) | Whistleblowing | Sales team fabricating compliance certificates; whistleblower protection; transparency wins trust |
Dashboard KPIs (File 10)
| # | KPI | Maps to DR |
|---|
| 1 | % employees trained on business conduct / anti-corruption | G1-1/G1-3 |
| 2 | Number of speak-up reports received | G1-1/G1-7 |
| 3 | Speak-up case resolution rate (%) | G1-1 |
| 4 | Confirmed corruption/bribery incidents | G1-4 |
| 5 | Value of fines/settlements for business conduct violations | G1-4 |
| 6 | % suppliers with conduct screening | G1-2 |
| 7 | Political contributions/lobbying spend (€) | G1-5 |
| 8 | Average payment days to suppliers | G1-6 |
| 9 | % invoices paid within agreed terms | G1-6 |
| 10 | Late Payment Directive compliance rate (%) | G1-6 |
International Frameworks & Regulations
| Framework / Regulation | Relevance to G1 |
|---|
| UN Convention against Corruption (UNCAC) | Global anti-corruption framework |
| OECD Anti-Bribery Convention | Criminalising foreign bribery |
| UK Bribery Act 2010 | "Adequate procedures" defence; corporate liability |
| US Foreign Corrupt Practices Act (FCPA) | Extraterritorial anti-bribery enforcement |
| EU Anti-Money Laundering Directive (AMLD6) | AML/CTF obligations |
| EU Whistleblower Protection Directive (2019/1937) | Internal channels, retaliation protection |
| EU Late Payment Directive (2011/7/EU) | 30/60-day payment terms |
| EU Transparency Register | Lobbying disclosure in EU institutions |
| OECD Guidelines for Multinational Enterprises | Responsible business conduct |
| ISO 37001 | Anti-bribery management systems |
| ISO 37301 | Compliance management systems |
Quarterly Refresher Schedule
| Quarter | Focus | Format |
|---|
| Q3 2026 | Anti-corruption programme effectiveness assessment | Live webinar |
| Q4 2026 | Whistleblower Directive implementation across EU | Workshop |
| Q1 2027 | Payment practices: Late Payment Regulation update | Case study refresh |
| Q2 2027 | Cross-standard: G1 ↔ S2 (supply chain conduct) ↔ E1 (lobbying vs climate) | Live Q&A |
[ECOWORLD] Sustainability Academy — ESRS G1 Course Architecture v1.0 — April 2026