Number of Points	Description of Points	Number of KPIs	Description of KPIs
	A. Nature of the Business
1	Description of the nature of the business AND business segments	1	A detailed description of a company's operations. It may include any or all of the following items: A general comment concerning the company's type of business (1) The size of the company, if relevant (2) Number of offices, stores, restaurants (3) Represent the Business line as reported by the company.
2	Discussion of products	2	Does the company have a policy to protect customer health & safety? AND Does the company have a products and services quality policy?
		3	Does the company describe the implementation of its product responsibility policy?
		4	Does the company monitor the impact of its products or services on consumers or the community more generally?
3	Discussion of business/board structure	5	Does the company describe the implementation of its balanced board structure policy?
4	Discussion of operating environment	6	Does the company have a policy for ensuring equal treatment of minority shareholders, facilitating shareholder engagement or limiting the use of anti-takeover devices?
4	Discussion of operating environment	7	Does the company describe the implementation of its shareholder rights policy?
	B. Objective and strategies
5	Discussion on financial objectives/strategies of the business	8	Does the company describe the implementation of its integrated strategy through a public commitment from a senior management or board member? AND Does the company describe the implementation of its integrated strategy through the establishment of a CSR committee or team?
6	Time frame for achieving financial objective	9	The maximum time horizon of targets to reach compensation incentives.
7	How non-financial objectives monitoring and create or preserve value	10	Does the company monitor its integrated strategy through belonging to a specific sustainability index or conducting external audits on its reporting?
8	Significant changes in objectives and strategy	11	Does the company set specific objectives to be achieved on resource efficiency? AND Does the company comment on the results of previously set objectives?
8	Significant changes in objectives and strategy	12	Does the company have the necessary internal improvement and information tools to develop attractive and performance-oriented compensation policy?
9	A strategy of the vision and value of the business	13	Does the company have a policy for maintaining an overarching vision and strategy that integrates financial and extra-financial aspects of its business?
10	Discussion of how value & objectives relates to strategy	14	Does the company set specific objectives to be achieved on the integrated strategy?
	C. Key resources, risks and relationships