This report supports anti-corruption and ESG/sustainability professionals to better understand “corruption and bribery” and “political engagement” as sustainability matters in the context of the European Union (EU) Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). It considers how potentially material impacts, risks and opportunities linked to “corruption and bribery” could be identified when performing a materiality assessment in line with the ESRS.