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 |