20	Explanation changes in risk management	34	Does the company report on crisis management systems or reputation disaster recovery plans to reduce or minimize the effects of reputation disasters?
21	Discussion of key relationship in place e.g employees	35	Does the company have a policy for maintaining a loyal and productive employee base?
		36	Does the company describe the implementation of its employee satisfaction policy?
		37	Does the company monitor its reputation or its relations with communities?
		38	Does the company have a competitive employee benefits policy or ensuring good employee relations within its supply chain? AND Does the company have a policy for maintaining long term employment growth and stability?
22	How key relationships are managed and likely impact on business	39	Does the company set specific objectives to be achieved on the employee satisfaction strategy?
		40	Does the company have a policy for maintaining a well-balanced membership of the board?
		41	Does the company have a policy to strive to be a good corporate citizen or endorse the Global Sullivan Principles? AND Does the company have a policy to respect business ethics or has the company signed the UN Global Compact or follow the OECD guidelines?
	D. Results and prospects
23	Explanation of the development and performance of the entity during the year	42	Does the company report data or studies which generally show improvements in the satisfaction and loyalty of its employees?
23		43	Has the company issued a profit warning during the year?
24	Explanation of the financial position at the end of the year	44	Does the company publish a separate CSR/H & S/Sustainability report or publish a section in its annual report on CSR/H&S/Sustainability?
25	Discussion of significant changes in financial position	45	Does the company’s extra-financial report take into account of the global activities of the company?
26	Variability of quarterly sales over the last three years. AND Net Income growth (three-year annual growth).	46	Variability of quarterly sales over the last three years.
27	Extent to which past results are indicative of future progress /results	47	Is the management and board members remuneration partly linked to objectives or targets which are more than two years forward looking?
28	The management of the firm set specific objectives and explain how to achieve them?	48	Does the company set specific objectives to be achieved on resource efficiency? AND Does the company comment on the results of previously set objectives?
29	Analysis of improvements/prospects of the entity AND how implement its targets/strategies about future.	49	Is the senior executive’s compensation linked to CSR/H & S/Sustainability targets
29		50	Does the company have the necessary internal improvement and information tools to develop appropriate shareholder rights principles?
30	Identification of objectives/targets for non-financial measures	51	Does the company set specific objectives to be achieved on emission reduction?
		52	Does the company set specific objectives to be achieved on its products or services quality and responsibility?
		53	Does the company set specific objectives to be achieved on its reputation or its relations with communities?
		54	Does the company set specific objectives to be achieved on employment quality?