Notes
7.4. Responses should relate to the communication processes you identify in item 1.1 and the governance, legal and regulatory, ethics, and societal contribution processes and measures you report in item 1.2. Workforce-related occupational safety and health results (e.g., OSHA-reportable incidents) should be reported in 7.1b(2) and 7.3a(2).
7.4a(2). Responses might include financial statement issues and risks, important internal and external auditor recommendations, and management’s responses to these matters.
7.4a(4). For examples of measures of ethical behavior and stakeholder trust, see the note to 1.2b(2).
7.4a(5). Measures of contributions to societal well-being might include those for reduced energy consumption, the use of renewable energy resources and recycled water, reduction of your carbon footprint, waste reduction and utilization, and alternative approaches to conserving resources.
For additional guidance on this item, see the Education Criteria Commentary.
