11 | Discussion of key financial resources available to the company | 15 | Return on equity (ROE). |
16 | The company’s credit rating as provided by Fitch (AAA (24 points); AA+ (23 points); AA (22 points); AA− (21 points); A+ (20 points); A (19 points); A− (18 points); BBB+ (17 points); BBB (16 points); BBB− (15 points); BB+(14 points); BB (13 points); BB− (12 points); B+(11 points); B (10 points); B− (9 points); CCC+ (8 points); CCC (7 points); CCC− (6 points); CC+ (5 points); CC (4 points); CC− (3 points); C (2 points); D (1 points); DD (1 points); DDD (1 points)).(26) | ||
17 | Net debt to equity. | ||
18 | Long-term debt to equity. | ||
19 | Retained earnings divided by equity. | ||
20 | Dividend payout ratio. | ||
12 | Discussion of the key non-financial resources available to the company | 21 | Does the company describe the implementation of its shareholder loyalty policy through a public commitment from a senior management or board member to avoid the misuse of inside information? AND Does the company describe the implementation of its shareholder loyalty policy by having the processes in place to avoid the misuse of inside information? |
22 | Does the company describe the implementation of its board functions policy? | ||
23 | Does the company describe the implementation of its compensation policy? | ||
24 | Does the company describe the implementation of its diversity and opportunity policy? | ||
13 | Adequancy of financial and non-financial resources | 25 | Does the company report about the challenges or opportunities linked to the integration of financial and extra-financial issues? |
14 | Analysis of capital structure | 26 | Return on invested capital (ROIC). |
27 | Average of the last five years of capital expenditures divided by sales. | ||
15 | Analysis of financial arrangements | 28 | Does the company set specific objectives to be achieved on the use of inside information?(31)στοχοθετηση |
16 | Discussion of liquidity and cash flows of the business | 29 | Operating cash flow (or unlevered free cash flow (UFCF)) growth (three-year annual growth). |
30 | Current ratio (Total Current Assets /Total Current Liabilities). | ||
17 | Plans to address any identified inadequacies or surplus of resources | 31 | Does the company have a policy for reducing the use of natural resources? AND Does the company have a policy to lessen the environmental impact of its supply chain? |
18 | Potential impact of the identified risks and how they are managed | 32 | Does the company claim to apply quality management systems, such as ISO 9000, Six Sigma, Lean Manufacturing, Lean Sigma, TQM or any other similar quality principles? |
19 | Identification of key external and internal risks and opportunities | 33 | Does the company reports about take-back procedures and recycling programmes to reduce the potential risks of products entering the environment? OR Does the company report about product features and applications or services that will promote responsible, efficient, cost-effective and environmentally preferable use? |