Professional Investors Nonprofessional Investors Item EBRC Framework Always Disclose if Never Always Disclose if Never No. disclose important disclose disclose important disclose Statement of financial and Goals and Objectives: non-financial goals and objectives 85% 15% 0% 82% 12% 6% 13 Corporate Strategy: Description of the company’s overall corporate strategy 90% 10% 0% 75% 20% 5% 14 Business Unit Strategies: Description of the strategies for the major business units 80% 20% 0% 57% 35% 8% company’s 15 Business Portfolio: Discussion of the relationships between the different business unit strategies 75% 25% 0% 45% 47% 8% 16 Monetary capital: Ability of a company to fund its operations and investments 100% 0% 0% 90% 6% 4% 17 Physical capital: The plant locations, company’s plant adaptability, access to raw materials, etc. 75% 20% 5% 55% 37% 8% 18 Relationship (Social) capital: Management’s identification of relationships with other organizations and third parties that it regards as important 35% 50% 15% 39% 39% 22% 19 Organizational (Structural) capital: Management’s identification of organizational resources such as patents, copyrights, formulas, methods and processes 75% 20% 5% 35% 45% 20% 20 Human capital: identification of any Management’s attributes of its workforce that it regards as important 25% 75% 0% 39% 51% 10% 21 Develop Vision and Strategy: Description of the processes by which the company develops its vision and strategy, such as benchmarking, business 65% 30% 5% 65% 25% 10% portfolio analysis and capital allocation decisions 22 Manage Internal Resources: Description of the processes used for managing internal resources such 35% 55% 10% 41% 45% 14% as financial, human and technology resources 23 Manage Products and Services: Description of the processes used for managing, marketing, delivering 45% 50% 5% 37% 51% 12% 24
Item No. EBRC Framework Professional Investors Nonprofessional Investors Always disclose Disclose if important Never disclose Always disclose Disclose if important Never disclose 13 Goals and Objectives: Statement of financial and non-financial goals and objectives 85% 15% 0% 82% 12% 6% 14 Corporate Strategy: Description of the company’s overall corporate strategy 90% 10% 0% 75% 20% 5% 15 Business Unit Strategies: Description of the strategies for the company’s major business units 80% 20% 0% 57% 35% 8% 16 Business Portfolio: Discussion of the relationships between the different business unit strategies 75% 25% 0% 45% 47% 8% 17 Monetary capital: Ability of a company to fund its operations and investments 100% 0% 0% 90% 6% 4% 18 Physical capital: The company’s plant locations, plant adaptability, access to raw materials, etc. 75% 20% 5% 55% 37% 8% 19 Relationship (Social) capital: Management’s identification of relationships with other organizations and third parties that it regards as important 35% 50% 15% 39% 39% 22% 20 Organizational (Structural) capital: Management’s identification of organizational resources such as patents, copyrights, formulas, methods and processes 75% 20% 5% 35% 45% 20% 21 Human capital: Management’s identification of any attributes of its workforce that it regards as important 25% 75% 0% 39% 51% 10% 22 Develop Vision and Strategy: Description of the processes by which the company develops its vision and strategy, such as benchmarking, business portfolio analysis and capital allocation decisions 65% 30% 5% 65% 25% 10% 23 Manage Internal Resources: Description of the processes used for managing internal resources such as financial, human and technology resources 35% 55% 10% 41% 45% 14% 24 Manage Products and Services: Description of the processes used for managing, marketing, delivering 45% 50% 5% 37% 51% 12%
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