You have just started your business and need to fill out your very first declaration related to your ethical commitments. The form is open, the fields are empty, and you don’t know where to start. This guide will walk you through step by step to turn this administrative task into a real foundation of credibility for your company.
Ethical Evidence System: What the ESRS G1 Standard Changes for a First Declaration
Since the implementation of the CSRD directive, European regulations require companies to document their ethical commitments with verifiable evidence, not just statements of intent.
The ESRS G1 Business conduct standard, applicable to companies subject to the CSRD directive from January 1, 2026, imposes a logic of documented evidence. In practical terms, writing a charter is no longer sufficient. You must demonstrate that your commitments are based on internal policies, reporting records, supplier purchasing data, and traceable governance decisions.
For a first declaration, this means you need to structure an evidence system from the start, not after several years of operation. The standard covers corporate culture, anti-corruption measures, whistleblower protection, supplier payment practices, and political influence at the same level.
Before filling out any fields, gather your existing documents: supplier contracts, privacy policy, internal reporting procedure if it exists. These elements will form the factual basis of your declaration. Knowing how to use Business Ethique to get started will help map these documents before integrating them into the form.
Online Ethical Declaration: Preparing Your Data Before Filling Out the Form
You have your documents. Now, how do you organize them so that the declaration holds up?
Identify the Four Pillars to Fill In
The ESRS G1 standard structures the declaration around major themes. To avoid getting lost, focus on four areas during your first entry:
- The business conduct policies: do you have a code of conduct, even just an internal document that sets your operational rules with your partners?
- Supplier payment practices: average payment terms, general conditions, any ongoing disputes. This data can be found in your accounting or billing software.
- Reporting mechanisms: if an employee or contractor notices an ethical breach, is there a channel to report it? Even a dedicated email address counts.
- Training and awareness: have you informed your teams (even just one person) about the ethical rules you apply? A meeting report is sufficient as initial proof.
Translating Concrete Facts into Declarative Responses
The classic trap for a first declaration is to respond with intentions. “We plan to implement…” does not constitute evidence. Each response must be based on an existing fact, however modest.
For example, if you pay your suppliers within thirty days, state it with a reference to your general sales conditions. A verifiable fact is better than a future commitment.
CSR Action Plan to Get Started: Mistakes That Weaken a Declaration
Filling in all the fields does not guarantee a solid declaration. Certain mistakes frequently occur among first-time declarers.
Confusing CSR Strategy with Ethical Declaration
The CSR strategy covers a broad scope: carbon footprint, social policy, societal engagement. The ethical declaration, in the sense of ESRS G1, focuses on business conduct. Mixing the two dilutes your message and complicates verification.
Stick to the scope of business conduct for this first declaration. You can expand later, especially if you aim for an CSR label or B Corp certification.
Neglecting the Document Chain
Every assertion in your declaration must refer to a document. No document, no proof. The new B Corp standards applied since January 1, 2026, also reinforce this requirement for structured ethical governance.
Create a dedicated digital folder with a file for each theme. Name them clearly: “supplier-payment-policy.pdf”, “reporting-procedure-v1.pdf”. This rigor will save you time during a potential audit or renewal.
Verification and Submission of the First Ethical Declaration
Your form is filled out and your evidence is organized. Before validating, review three checkpoints:
- Internal consistency: do the responses contradict each other from one section to another? If you declare paying within thirty days but your general conditions mention sixty days, the issue will be spotted.
- Completeness of attachments: every field that mentions a document must indeed have its associated document. A field without supporting evidence weakens the whole.
- Readability for a third party: have someone who does not know your business review it. If this person understands your responses without oral explanation, your declaration is clear.
Once these checks are done, sending it is a formality. Keep a timestamped copy of your complete declaration and all attachments. This file will become your reference for the next declaration, where you can measure the progress made and adjust your action plan.
The first ethical declaration does not need to be perfect. It must be documented, consistent with your actual practices, and supported by verifiable pieces. This factual foundation can be enriched with each subsequent exercise.