	E. Performance measures and indicators
31	Discussion of key financial measures used to measure and assess improvement progress	55	Does the company report data or studies which generally show improvements in the satisfaction and loyalty of its customers?
32	Discussion of key non-financial measures used to measure and assess progress	56	Does the company describe the implementation of its community policy through a public commitment from a senior management or board member? AND Does the company describe the implementation of its community policy through the processes in place?
32		57	Does the company monitor or measure its performance on employment quality?
33	Changes in the quantified measures or indicators reported	58	Operating income percentage change in the last three years.
33	Changes in the quantified measures or indicators reported	59	Does the company have a golden parachute or other restrictive clauses related to changes of control?
34	Identification of key financial and non-financial indicators that it uses to monitor progress	60	Does the company monitor the use of inside information through the use of surveys or measurements?
		61	Does the company monitor the customer satisfaction or its reputation and relations with communities through the use of surveys or measurements?
		62	Does the company describe, claim to have or mention the processes it uses to accomplish environmental product innovation?
35	Explanation of how each measure, or quantified indicator, reported in MC has been defined and calculated	63	Does the company monitor the employee satisfaction through the use of surveys or measurements? (23)
		64	Does the company set specific objectives to be achieved on customer satisfaction or fair competition?
		65	Does the company monitor the board functions through the establishment of a corporate governance committee?
		66	Does the company have an external auditor of its CSR/H&S/Sustainability report?
		67	Does the company monitor the shareholder rights through the establishment of a corporate governance committee?
36	Consistent reporting of performance measures and indicators	68	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?
37	Discussion of the purpose of each reported measure should be disclosed	69	Does the company explain how it engages with its stakeholders?
37		70	Is the company’s CSR report published in accordance with the GRI guidelines?