GIND Theme

Disclosure Item

Range of Scores

Total Score Per Item

Ownership structure and exercise of control rights

1. Ownership structure articulated in annual reports

0 - 1

9

2. Notification of annual meetings

0 - 1

3. Identification of significant changes in shareholdings

0 - 1

4. Identification of change in control structure

0 - 1

5. Identification of significant controlling equity shareholdings

0 - 1

6. Advance notice and access to annual meeting agenda

0 - 1

7. Rights of common shareholders

0 - 1

8. Rules governing acquisition of corporate control in capital markets

0 - 1

9. Anti-takeover provisions present

0 - 1

Financial transparency

10. Financial and operating results

0 - 1

8

11. Critical accounting estimates in annual report

0 - 1

12. Nature, type and elements of related party transactions identified

0 - 1

13. Company strategic plan objectives

0 - 1

14. Impact of accounting decisions

0 - 1

15. Identification of decision-making process for approving transactions

0 - 1

16. Clearly articulated rules and procedures governing extraordinary transactions

0 - 1

17. Board’s responsibilities regarding financial communications clearly articulated

0 - 1

Auditing

18. Process for internal audit

0 - 1

9

19. Process for external audit

0 - 1

20. Process for appointment of external auditors

0 - 1

21. Process for appointment of internal auditors

0 - 1

22. Board confidence in independence and integrity of external auditors

0 - 1

23. Internal control systems

0 - 1

24. Statement of duration of current auditors

0 - 1

25. Statement on rotation of audit partners

0 - 1

26. Statement of fees paid to auditors

0 - 1

Corporate responsibility and compliance

27. Policy on environmental stewardship and social responsibility

0 - 1

7

28. Statement on impact of environmental and social responsibility practices on firm’s sustainability

0 - 1

29. Requirement for a signed code of ethics by the board

0 - 1

30. Requirement for a code of ethics for company employees

0 - 1

31. Policy on whistle blower protection

0 - 1

32. Policies protecting the rights of other stakeholders

0 - 1

33. Policy on the role of employees in corporate governance

0 - 1