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Module 4 of 5 · Sustainability · Block 4

Governance and ethics (G)

The governance dimension assesses how decisions are made in the organization and what ethical guarantees exist.

Content reviewed on

Governance structure

The composition and functioning of governing bodies, with attention to diversity and independence.

Ethics and integrity policies

A code of conduct, anti-corruption policy, and whistleblowing channel, aligned with the organization's ethical management.

ESG risk management

Integrating environmental, social, and governance risks into the organization's general risk management system.

What an auditor usually asks for

  • Governance structure documented
  • Code of conduct and anti-corruption policy current
  • Whistleblowing channel operational
  • ESG risks integrated into overall risk management

How to cover this block in Kimobox

  1. 1Document the governance structure as a controlled document in Kimobox.
  2. 2Use Kimobox's whistleblowing channel for ESG matters too.
  3. 3Integrate ESG risks into the same risk register as the quality system.

Governance and ethics stay documented in the same system as the rest of ESG management.

See the SGE 21 learning path

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022
  2. Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
  3. Directive (EU) 2025/794 postponing certain sustainability reporting deadlines EUR-Lex · April 2025
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