B11: Convictions and fines for corruption and bribery
Convictions and fines for breaching anti-corruption and anti-bribery laws.
In brief
B11 asks for the number of convictions and the total amount of fines for breaching anti-corruption and anti-bribery laws during the reporting period. If there were none, the disclosure does not apply. Under EFRAG's guidance, a conviction is a final decision by a criminal court, and a fine is a penalty paid to a public treasury and recognized in your financial statements for the period.
At a glance
- Requirement
- If applicable: when there were convictions or fines during the reporting period.
- 10 employees or less
- Required, under the same condition.
- Value chain cap (from 2027)
- Not included.
- In Selko Report
- Page "Business Conduct"
What changed from VSME
- No change. The VS keeps the same requirement and the definitions of corruption and bribery.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
What to count
Count the final convictions received during the reporting year and the fines recognized in your financial statements for the year, for breaching anti-corruption and anti-bribery laws. In a consolidated report, include subsidiaries. Ongoing investigations, and matters involving an individual in a private capacity, are not included. If there were none, answer No.
Frequently asked questions
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