Excel version of the WICI XBRL Taxonomy - · XLS file · Web viewAbstract Type...

WICI Framework Taxonomy February 2012

wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)[000001] Corporate Overview

Corporate Overview [Table] true stringItemType duration Corporate Overview [Table]Business Segment [Axis] true stringItemType duration Business Segment [Axis]

Business Segment [Domain] false types:domainItemType duration Business Segment [Domain]Domestic [Member] false types:domainItemType duration Domestic [Member]Non-Domestic [Member] false types:domainItemType duration Non-Domestic [Member]

Geographic [Axis] true stringItemType instant Geographic [Axis]Geographic Business Segment [Domain] false types:domainItemType duration Geographic Business Segment [Domain]

Geographic Business Segment, America [Member] false types:domainItemType duration Geographic Business Segment, America [Member]Geographic Business Segment, Europe and Afiricas [Memberfalse types:domainItemType duration Geographic Business Segment, Europe and Afiricas [Member]Geographic Business Segment, Asia and Pacific [Member] false types:domainItemType duration Geographic Business Segment, Asia and Pacific [Member]

Corporate Overview [Line Item] true stringItemType duration Corporate Overview [Line Item]Corporate overview [Abstract] true stringItemType duration Corporate overview [Abstract]

Organization false types:OrganizationTypeIte duration OrganizationIndustry false stringItemType duration IndustryBusiness domain false stringItemType duration Business domainSegmentation false stringItemType duration Segmentation

Segmentation order false stringItemType duration Segmentation orderDuration and results per business unit false types:durationStringItemTypduration Duration and results per business unit

Business cycle per business Unit false types:durationStringItemTypduration Business cycle per business UnitLeading time false types:durationStringItemTypduration Leading timeProducts life cycle false types:durationStringItemTypduration Products life cycle

Business model overview false stringItemType duration Business model overviewSgment information by region false stringItemType duration Sgment information by region

Percentage of segment information false types:percentItemType duration Percentage of segment informationCompetitive advantage false stringItemType duration Competitive advantageBusiness and management plan false stringItemType duration Business and management plan

Attributes of business plans, Short t term (1-2 years) false stringItemType duration Attributes of business plans, Short t term (1-2 years)Attributes of business plans, Mid t term (3-5 years) false stringItemType duration Attributes of business plans, Mid t term (3-5 years)Attributes of business plans, Long t term (over 5 years) false monetaryItemType duration Attributes of business plans, Long t term (over 5 years)

* [000002] Business LandscapeBusiness Landscape [Table] true stringItemType instant Business Landscape [Table]

Business Segment [Axis] true stringItemType duration Business Segment [Axis]Business Segment [Domain] false types:domainItemType duration Business Segment [Domain]

Domestic [Member] false types:domainItemType duration Domestic [Member]Non-Domestic [Member] false types:domainItemType duration Non-Domestic [Member]



Business Landscape [Line Item] true stringItemType duration Business Landscape [Line Item]Business Landscape [Abstract] true stringItemType duration Business Landscape [Abstract]

Business Landscape - Summary false stringItemType duration Business Landscape - SummaryIndustry Analysis false stringItemType duration Industry Analysis

Strategies false stringItemType duration StrategiesStrengths and weaknesses of major competitors false stringItemType duration Strengths and weaknesses of major competitorsCustomer preferences and trends false stringItemType duration Customer preferences and trendsSupplier capability false stringItemType duration Supplier capabilityDynamics of supply and demand false stringItemType duration Dynamics of supply and demandManagement view of industrys prospective false stringItemType duration Management view of industrys prospective

Technological Trends false stringItemType duration Technological TrendsPolitical false stringItemType duration Political

Potential shifts in domestic political scene false stringItemType duration Potential shifts in domestic political sceneTrade policies false stringItemType duration Trade policies


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Pending legislation false stringItemType duration Pending legislation

Potential shifts in non-domestic political scene false stringItemType duration Potential shifts in non-domestic political sceneLegal false stringItemType duration Legal

Domestic Regulations affecting its businesses false stringItemType duration Domestic Regulations affecting its businessesNon-domestic Regulatory actions affecting its businesse false stringItemType duration Non-domestic Regulatory actions affecting its businessesLegal cases and decisions affecting its businesses false stringItemType duration Legal cases and decisions affecting its businesses

Environmental false stringItemType duration EnvironmentalDomestic environment issues and concerns false stringItemType duration Domestic environment issues and concernsNon-domestic environment issues and concerns false stringItemType duration Non-domestic environment issues and concerns

Committed groups and accomplishing means false stringItemType duration Committed groups and accomplishing meansSocial false stringItemType duration Social

Key demographic false stringItemType duration Key demographicLifestyle trends false stringItemType duration Lifestyle trendsSocial attitudes and norms false stringItemType duration Social attitudes and normsConsumer preferences false stringItemType duration Consumer preferencesMedia influences false stringItemType duration Media influences

Economic false stringItemType duration EconomicGDP Growth false types:percentItemType duration GDP GrowthInterest rate false types:percentItemType duration Interest rateInflation rate false types:percentItemType duration Inflation rateCurrency exchange rate false types:percentItemType duration Currency exchange rate

* [000003] Corporate StrategyCorporate Strategy [Table] true stringItemType instant Corporate Strategy [Table]





Corporate Strategy [Line Item] true stringItemType duration Corporate Strategy [Line Item]Corporate Strategy [Abstract] true stringItemType duration Corporate Strategy [Abstract]

Corporate Strategy - Summary false stringItemType duration Corporate Strategy - SummaryVision and Mission false stringItemType duration Vision and Mission

Long-term vision for company false stringItemType duration Long-term vision for companyMission of company with respect to all of stakeholders false stringItemType duration Mission of company with respect to all of stakeholders

Strengths false stringItemType duration StrengthsAbsolute strengths false stringItemType duration Absolute strengthsRelative strengths false stringItemType duration Relative strengths

Weaknesses false stringItemType duration WeaknessesAbsolute weaknesses false stringItemType duration Absolute weaknessesRelative weaknesses false stringItemType duration Relative weaknesses

Opportunities false stringItemType duration OpportunitiesOpportunities of company false stringItemType duration Opportunities of company

Threats false stringItemType duration ThreatsThreats of company false stringItemType duration Threats of company

Corporate Strategy false stringItemType duration Corporate StrategyOverall corporate strategy false stringItemType duration Overall corporate strategy

Business Unit Strategies false stringItemType duration Business Unit Strategies Major Business Unit strategies false stringItemType duration Major Business Unit strategies

Business Portfolio false stringItemType duration Business PortfolioDescription of changes of business portfolio and method false stringItemType duration Description of changes of business portfolio and methods

Goals and Objectives false stringItemType duration Goals and Objectives


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Overall and long-term goals and objectives false stringItemType duration Overall and long-term goals and objectives

Long-term goals and objectives false stringItemType duration Long-term goals and objectivesOverall goals and objectives false stringItemType duration Overall goals and objectivesFinancial goals and objectives false stringItemType duration Financial goals and objectivesNon-financial goals and objectives false stringItemType duration Non-financial goals and objectives

Mid-term goals and objectives false stringItemType duration Mid-term goals and objectivesMid-term financials goals and objectives false stringItemType duration Mid-term financials goals and objectivesMid-term Non-financials goals and objectives false stringItemType duration Mid-term Non-financials goals and objectivesMid-term Financial Goal [Abstract] true stringItemType duration Mid-term Financial Goal [Abstract]

* [000004] Resource ProcessesResources and Processes [Table] true stringItemType instant Resources and Processes [Table]





Resources and Processes [Line Item] true stringItemType duration Resources and Processes [Line Item]Resources and Processes [Abstract] true stringItemType duration Resources and Processes [Abstract]

Resources and Processes - Summary false stringItemType duration Resources and Processes - SummaryManagement stance and leadership false stringItemType duration Management stance and leadershipSelection and concentration false stringItemType duration Selection and concentrationExternal negotiation power and relationships false stringItemType duration External negotiation power and relationshipsKnowledge creation and innovation and speed false stringItemType duration Knowledge creation and innovation and speedTeamwork and organizational knowledge false stringItemType duration Teamwork and organizational knowledgeRisk management and governance false stringItemType duration Risk management and governanceCoexistence in society false stringItemType duration Coexistence in society

Resource Form true stringItemType duration Resource FormMonetary Capital false stringItemType duration Monetary Capital

Debt Margin ratio false stringItemType duration Debt Margin ratioMarket value level false stringItemType duration Market value levelPBR false stringItemType duration PBRStability on main shareholders false stringItemType duration Stability on main shareholdersReturn on shareholders false stringItemType duration Return on shareholdersSales profit ver Net profit false stringItemType duration Sales profit ver Net profit

Physical Capital false stringItemType duration Physical CapitalAdvantage on Location of plants false stringItemType duration Advantage on Location of plantsProduction at own plants false stringItemType duration Production at own plants

false stringItemType durationChange of products cost for main products false stringItemType duration Change of products cost for main productsDependence rate of strategical resources false stringItemType duration Dependence rate of strategical resources

Relationship (Social) Capital false stringItemType duration Relationship (Social) CapitalDependence rate on Allowance false stringItemType duration Dependence rate on AllowanceAdvantage on purchase false stringItemType duration Advantage on purchaseDependence rate on Major Brands false stringItemType duration Dependence rate on Major BrandsCustomer satisfaction false stringItemType duration Customer satisfactionSocial awareness false stringItemType duration Social awareness

Organizational (Social) Capital false stringItemType duration Organizational (Social) CapitalDependence rate on Intellectual Property false stringItemType duration Dependence rate on Intellectual PropertyMaintenance of Documentation and Manuals false stringItemType duration Maintenance of Documentation and ManualsIT Implementation false stringItemType duration IT ImplementationInvolvement For QC Activities false stringItemType duration Involvement For QC Activities

Ratio of Imp

Ratio of Impaired plants


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Office garing and events false stringItemType duration Office garing and events

Human Capital false stringItemType duration Human CapitalAdvantage on brand-news recruitment false stringItemType duration Advantage on brand-news recruitmentEmphasis on employment type false stringItemType duration Emphasis on employment typeFocus on HRD false stringItemType duration Focus on HRDSharing Implicit knowledge false stringItemType duration Sharing Implicit knowledge

Key processes false stringItemType duration Key processes Develop Vision and Strategy false stringItemType duration Develop Vision and Strategy

Organizations and executive systems false stringItemType duration Organizations and executive systemsPolicy making and planning organization false stringItemType duration Policy making and planning organizationDecision making organization false stringItemType duration Decision making organizationMembers of decision making organization false stringItemType duration Members of decision making organizationNumbers of top level decision making meeting false stringItemType duration Numbers of top level decision making meetingAssessment system of executions false stringItemType duration Assessment system of executions

Relation between corporate level systems and businefalse stringItemType duration Relation between corporate level systems and business unit level systemsPersonal data of main executives false stringItemType duration Personal data of main executives

Manage Internal Resources false stringItemType duration Manage Internal ResourcesInternal resource management benchmarking false stringItemType duration Internal resource management benchmarkingInternal resource utilization false stringItemType duration Internal resource utilization

Information sharing structure false stringItemType duration Information sharing structureFinancial resource utilization false stringItemType duration Financial resource utilizationIntellectual property strategy false stringItemType duration Intellectual property strategy

false stringItemType durationTreatment for high potential human resources false stringItemType duration Treatment for high potential human resourcesMotivation management false stringItemType duration Motivation management

Manage Products and Services false stringItemType duration Manage Products and ServicesProducts and Service management process benchmfalse stringItemType duration Products and Service management process benchmarkingResearch and Development false stringItemType duration Research and Development

New business domain development based on Refalse stringItemType duration New business domain development based on Research and Develpment resultsResearch and Development evaluation to meet mfalse stringItemType duration Research and Development evaluation to meet mission and strategy

false stringItemType durationSustainable on Products faculty false stringItemType duration Sustainable on Products faculty

false stringItemType durationPractical adoption capability false stringItemType duration Practical adoption capabilityMarketing capability false stringItemType duration Marketing capability

Manage External Relationships false stringItemType duration Manage External RelationshipsExternal management process benchmarking false stringItemType duration External management process benchmarkingRelationship with suppliers false stringItemType duration Relationship with suppliers

Clarify supply chain false stringItemType duration Clarify supply chainfalse stringItemType duration

Alternative suppliers management false stringItemType duration Alternative suppliers managementFinance and funding false stringItemType duration Finance and funding

Appropriate commitment line false stringItemType duration Appropriate commitment lineType of shares false stringItemType duration Type of sharesWarrant false stringItemType duration WarrantOwn shares false stringItemType duration Own shares

Customers Relation false stringItemType duration Customers RelationBrand equity false stringItemType duration Brand equityMarket share false stringItemType duration Market shareClaimers management and helpdesk false stringItemType duration Claimers management and helpdesk

false stringItemType durationCooperation false stringItemType duration CooperationNegotiation impact false stringItemType duration Negotiation impact

NGO and other non-profit organizations false stringItemType duration NGO and other non-profit organizationsSocial responsibility false stringItemType duration Social responsibility

Potentiality

Potentiality Development

New products releaseNew products release

Products know-how SuccessionProducts know-how Succession

CollaborationCollaboration

Relationship

Relationship with Governmental entities


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Social volunteer and contribution false stringItemType duration Social volunteer and contributionPositive reputation development false stringItemType duration Positive reputation development

Manage Governance and Risks false stringItemType duration Manage Governance and RisksGovernance and Risks management process bench false stringItemType duration Governance and Risks management process benchmarkingGovernance false stringItemType duration Governance

Clear-stated ethical policy false stringItemType duration Clear-stated ethical policyCompliance structure and organizations false stringItemType duration Compliance structure and organizationsSeparation of management and operation false stringItemType duration Separation of management and operation

Risk management false stringItemType duration Risk managementInternal controls structure false stringItemType duration Internal controls structureInternal warning system and response false stringItemType duration Internal warning system and responseReputational risk findings false stringItemType duration Reputational risk findings

* [000005] PerformancePerformance [Table] true stringItemType instant Performance [Table]





Performance [Line Item] true stringItemType duration Performance [Line Item]Performance [Abstract] true stringItemType duration Performance [Abstract]

Performance - Summary false stringItemType duration Performance - SummaryGAAP-derived false stringItemType duration GAAP-derivedIndustry-based false stringItemType duration Industry-basedCompany-specific false stringItemType duration Company-specificCapital market-based false stringItemType duration Capital market-based

* [300000] Corporate Reporting Framework with KPIManaging for Value [Abstract] true stringItemType duration Managing for Value [Abstract]

Managing for Value - Financial Assets and Liabilities false stringItemType duration Managing for Value - Financial Assets and LiabilitiesManaging investments false stringItemType duration Managing investmentsManaging capital false stringItemType duration Managing capital Managing funding false stringItemType duration Managing fundingManaging financial risks false stringItemType duration Managing financial risks

Managing for Value - Physical Assets false stringItemType duration Managing for Value - Physical AssetsManaging physical assets condition false stringItemType duration Managing physical assets conditionManaging physical assets utilisation false stringItemType duration Managing physical assets utilisationManaging physical assets - environmental, health and safety asp false stringItemType duration Managing physical assets - environmental, health and safety aspectsManaging physical assets risks false stringItemType duration Managing physical assets risks

Managing for Value - Customers false stringItemType duration Managing for Value - CustomersManaging customer demographics, penetration and dependence false stringItemType duration Managing customer demographics, penetration and dependenceManaging customer satisfaction false stringItemType duration Managing customer satisfactionManaging customer retention, loyalty and advocacy false stringItemType duration Managing customer retention, loyalty and advocacyManaging customer revenue generation false stringItemType duration Managing customer revenue generationManaging customer costs false stringItemType duration Managing customer costs Managing customer service, communication and relationships false stringItemType duration Managing customer service, communication and relationships

Managing for value - people false stringItemType duration Managing for value - peopleManaging employee demographics, diversity and skills false stringItemType duration Managing employee demographics, diversity and skillsManaging employee satisfaction false stringItemType duration Managing employee satisfactionManaging employee recruitment false stringItemType duration Managing employee recruitmentManaging employee retention and advocacy false stringItemType duration Managing employee retention and advocacyManaging employee efficiency false stringItemType duration Managing employee efficiency


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Managing employee remuneration and incentives false stringItemType duration Managing employee remuneration and incentivesManaging employee legacy and former business costs including rfalse stringItemType duration Managing employee legacy and former business costs including retiremManaging employee training and development false stringItemType duration Managing employee training and developmentManaging employee communication and service false stringItemType duration Managing employee communication and serviceManaging people risks - social and ethical aspects false stringItemType duration Managing people risks - social and ethical aspectsManaging people risks - dependence on and quality of employee false stringItemType duration Managing people risks - dependence on and quality of employees

Managing for Value - Innovation false stringItemType duration Managing for Value - InnovationManaging innovation and exploration investment and partnership false stringItemType duration Managing innovation and exploration investment and partnershipsManaging innovation and exploration efficiency false stringItemType duration Managing innovation and exploration efficiencyManaging innovation and exploration value generation false stringItemType duration Managing innovation and exploration value generationManaging innovation and exploration risks false stringItemType duration Managing innovation and exploration risks

Managing for Value - Brands and intellectual assets false stringItemType duration Managing for Value - Brands and intellectual assetsManaging brand management, investment and development false stringItemType duration Managing brand management, investment and developmentManaging intellectual assets management, investment and deve false stringItemType duration Managing intellectual assets management, investment and developmenManaging marketing and advertising costs and effectiveness false stringItemType duration Managing marketing and advertising costs and effectivenessManaging brands and intellectual assets value generation false stringItemType duration Managing brands and intellectual assets value generationManaging awareness and perception of brand/corporate name false stringItemType duration Managing awareness and perception of brand/corporate nameManaging brands and intellectual assets risks false stringItemType duration Managing brands and intellectual assets risks

Managing for Value - Supply Chain false stringItemType duration Managing for Value - Supply ChainManaging supply chain - cross-functional operations false stringItemType duration Managing supply chain - cross-functional operationsManaging supply chain risks false stringItemType duration Managing supply chain risksManaging supply chain environmental, social and ethical aspectsfalse stringItemType duration Managing supply chain environmental, social and ethical aspectsManaging supply chain planning false stringItemType duration Managing supply chain planningManaging supply chain sourcing false stringItemType duration Managing supply chain sourcingManaging supply chain - production/ manufacturing false stringItemType duration Managing supply chain - production/ manufacturingManaging supply chain storage false stringItemType duration Managing supply chain storageManaging supply chain - delivery/ distribution false stringItemType duration Managing supply chain - delivery/ distributionManaging supply chain returns false stringItemType duration Managing supply chain returns

Market Overview [Abstract] true stringItemType duration Market Overview [Abstract]Competitive Environment false stringItemType duration Competitive Environment

Market definition false stringItemType duration Market definitionMarket size false stringItemType duration Market sizeMarket growth false stringItemType duration Market growthMarket innovations false stringItemType duration Market innovationsLevel of current and future competition false stringItemType duration Level of current and future competition

Regulatory environment false stringItemType duration Regulatory environmentLegal and regulatory environment false stringItemType duration Legal and regulatory environmentRegulation of intellectual assets false stringItemType duration Regulation of intellectual assets Advocacy/lobby group action false stringItemType duration Advocacy/lobby group action

Macro Environment false stringItemType duration Macro EnvironmentEconomic environment false stringItemType duration Economic environmentPolitical and geopolitical environment false stringItemType duration Political and geopolitical environmentEnvironmental environment false stringItemType duration Environmental environmentSocial and ethical environment false stringItemType duration Social and ethical environmentTechnological environment false stringItemType duration Technological environmentDemographic trends - customers false stringItemType duration Demographic trends - customersDemographic trends - people false stringItemType duration Demographic trends - peopleSupply chain environment false stringItemType duration Supply chain environmentPurchase price environment false stringItemType duration Purchase price environmentSelling price/margins environment false stringItemType duration Selling price/margins environment Seasonality of demand false stringItemType duration Seasonality of demand

Performance [Abstract] true stringItemType duration Performance [Abstract]Performance - Operating false stringItemType duration Performance - Operating

Performance - Operating - Physical Assets false stringItemType duration Performance - Operating - Physical AssetsPhysical assets - condition statistics false stringItemType duration Physical assets - condition statistics


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Physical assets - utilisation statistics false stringItemType duration Physical assets - utilisation statisticsPhysical assets risk management statistics false stringItemType duration Physical assets risk management statisticsPhysical assets environmental, health and safety impact statifalse stringItemType duration Physical assets environmental, health and safety impact statistics

Performance - Operating - Customers false stringItemType duration Performance - Operating - CustomersCustomer demographics, penetration and dependence statistfalse stringItemType duration Customer demographics, penetration and dependence statisticsMarket share statistics false stringItemType duration Market share statisticsCustomer satisfaction statistics false stringItemType duration Customer satisfaction statisticsCustomers retention, loyalty and advocacy statistics false stringItemType duration Customers retention, loyalty and advocacy statisticsCustomers revenue generation statistics false stringItemType duration Customers revenue generation statisticsCustomer costs statistics false stringItemType duration Customer costs statisticsCustomer service statistics false stringItemType duration Customer service statistics

Performance - Operating - People false stringItemType duration Performance - Operating - PeoplePeople demographics, diversity and skills statistics false stringItemType duration People demographics, diversity and skills statisticsEmployee satisfaction statistics false stringItemType duration Employee satisfaction statisticsPeople recruitment statistics false stringItemType duration People recruitment statisticsPeople retention and advocacy statistics false stringItemType duration People retention and advocacy statisticsEmployee efficiency statistics false stringItemType duration Employee efficiency statisticsEmployee compensation statistics false stringItemType duration Employee compensation statisticsEmployee benefits and retirement/legacy costs false stringItemType duration Employee benefits and retirement/legacy costsEmployee training and development statistics false stringItemType duration Employee training and development statisticsEmployee communication and service statistics false stringItemType duration Employee communication and service statisticsPeople risk management - dependence and quality of employefalse stringItemType duration People risk management - dependence and quality of employees statistPeople risk management - social and ethical impact statisticsfalse stringItemType duration People risk management - social and ethical impact statistics

Performance - Operating - Innovation false stringItemType duration Performance - Operating - InnovationInnovation and exploration investment and partnership statistfalse stringItemType duration Innovation and exploration investment and partnership statisticsInnovation and exploration efficiency statistics false stringItemType duration Innovation and exploration efficiency statisticsInnovation and exploration value generation statistics false stringItemType duration Innovation and exploration value generation statisticsInnovation and exploration risk management statistics false stringItemType duration Innovation and exploration risk management statistics

Performance - Operating - Brands and intellectual assets false stringItemType duration Performance - Operating - Brands and intellectual assetsBrand management, investment and development statistics false stringItemType duration Brand management, investment and development statisticsIntellectual assets management, investment and development false stringItemType duration Intellectual assets management, investment and development statisticsMarketing and advertising statistics false stringItemType duration Marketing and advertising statisticsBrands and intellectual assets value generation statistics false stringItemType duration Brands and intellectual assets value generation statisticsAwareness and perception of brand/corporate name false stringItemType duration Awareness and perception of brand/corporate name Brands and intellectual assets risk management statistics false stringItemType duration Brands and intellectual assets risk management statistics

Performance - Operating - Supply Chain false stringItemType duration Performance - Operating - Supply ChainSupply chain cross-functional operations statistics false stringItemType duration Supply chain cross-functional operations statisticsSupply chain risk managmenet statistics false stringItemType duration Supply chain risk managmenet statisticsSupply chain planning statistics false stringItemType duration Supply chain planning statisticsSupply chain sourcing statistics false stringItemType duration Supply chain sourcing statisticsSupply chain manufacturing/ production statistics false stringItemType duration Supply chain manufacturing/ production statisticsSupply chain storage statistics false stringItemType duration Supply chain storage statisticsSupply chain delivery/distribution statistics false stringItemType duration Supply chain delivery/distribution statisticsSupply chain returns statistics false stringItemType duration Supply chain returns statisticsSupply chain environmental, social and ethical impact statistifalse stringItemType duration Supply chain environmental, social and ethical impact statistics

Performance - Economic false stringItemType duration Performance - EconomicPerformance - Economic - Economic performance false stringItemType duration Performance - Economic - Economic performance

Total shareholder return false stringItemType duration Total shareholder returnReturns in excess of cost of capital false stringItemType duration Returns in excess of cost of capitalInternal shareholder value metric false stringItemType duration Internal shareholder value metricShare price volatility false stringItemType duration Share price volatilityReturn on capital false stringItemType duration Return on capital Weighted average cost of capital false stringItemType duration Weighted average cost of capitalEconomic capital charge false stringItemType duration Economic capital chargeCash flow forecast period false stringItemType duration Cash flow forecast period


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Free cash flow statistics false stringItemType duration Free cash flow statisticsRevenue growth false stringItemType duration Revenue growthSignificant costs false stringItemType duration Significant costsSelling price growth false stringItemType duration Selling price growthSales volume growth and mix false stringItemType duration Sales volume growth and mixRestructuring costs/benefits false stringItemType duration Restructuring costs/benefitsCost reductions false stringItemType duration Cost reductionsShare options expense statistics false stringItemType duration Share options expense statisticsMargins false stringItemType duration MarginsCash profit margin statistics false stringItemType duration Cash profit margin statisticsEarnings per share false stringItemType duration Earnings per shareCash profit margin false stringItemType duration Cash profit marginAccounting tax rate/charge false stringItemType duration Accounting tax rate/chargeCash tax rate false stringItemType duration Cash tax rate

Performance - Economic - Financial Assets false stringItemType duration Performance - Economic - Financial AssetsInvestments statistics false stringItemType duration Investments statisticsFunding statistics false stringItemType duration Funding statisticsCapital statistics false stringItemType duration Capital statisticsFinancial risk management statistics false stringItemType duration Financial risk management statistics

Strategy and Structure [Abstract] true stringItemType duration Strategy and Structure [Abstract]Goals and Objectives false stringItemType duration Goals and Objectives

General Goals and Objectives false stringItemType duration General Goals and ObjectivesStrategic direction false stringItemType duration Strategic direction Strategic planning process false stringItemType duration Strategic planning processShort/medium term business and operational objectives, inc false stringItemType duration Short/medium term business and operational objectives, including targSegmental business and operational objectives, including t false stringItemType duration Segmental business and operational objectives, including targets and Growth strategy false stringItemType duration Growth strategy

Economic goals and objectives false stringItemType duration Economic goals and objectives Total shareholder return goals and objectives false stringItemType duration Total shareholder return goals and objectivesReturns in excess of cost of capital objective false stringItemType duration Returns in excess of cost of capital objectiveSegmental return in excess of cost of capital objective false stringItemType duration Segmental return in excess of cost of capital objectiveOther economic performance objectives false stringItemType duration Other economic performance objectives

Financial assets/liabilities goals and objectives false stringItemType duration Financial assets/liabilities goals and objectivesFinancial risk management (including financial instruments) sfalse stringItemType duration Financial risk management (including financial instruments) strategyInvestments goals and objectives false stringItemType duration Investments goals and objectivesFunding goals and objectives false stringItemType duration Funding goals and objectivesCapital goals and objectives false stringItemType duration Capital goals and objectives

Physical Assets goals and objectives false stringItemType duration Physical Assets goals and objectivesCondition of physical assets goals and objectives false stringItemType duration Condition of physical assets goals and objectivesUtilisation of physical assets goals and objectives false stringItemType duration Utilisation of physical assets goals and objectives Physical assets - environmental, health and safety impact gofalse stringItemType duration Physical assets - environmental, health and safety impact goals and objPhysical assets risk management goals and objectives false stringItemType duration Physical assets risk management goals and objectives

Customer goals and objectives false stringItemType duration Customer goals and objectivesCustomer demographics, penetration and dependence goals false stringItemType duration Customer demographics, penetration and dependence goals and objectCustomer satisfaction goals and objectives false stringItemType duration Customer satisfaction goals and objectivesCustomer retention, loyalty and advocacy goals and objectiv false stringItemType duration Customer retention, loyalty and advocacy goals and objectivesCustomer revenue generation goals and objectives false stringItemType duration Customer revenue generation goals and objectivesCustomer costs goals and objectives false stringItemType duration Customer costs goals and objectivesCustomer service, communication and relationship managemefalse stringItemType duration Customer service, communication and relationship management goals a

People goals and objectives false stringItemType duration People goals and objectivesCorporate culture and values false stringItemType duration Corporate culture and valuesPeople demographics, diversity and skills goals and objectiv false stringItemType duration People demographics, diversity and skills goals and objectivesPeople satisfaction goals and objectives false stringItemType duration People satisfaction goals and objectivesPeople recruitment goals and objectives false stringItemType duration People recruitment goals and objectivesPeople retention and advocacy goals and objectives false stringItemType duration People retention and advocacy goals and objectives


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)People efficiency goals and objectives false stringItemType duration People efficiency goals and objectivesPeople remuneration and incentives goals and objectives false stringItemType duration People remuneration and incentives goals and objectivesPeople legacy/former business costs goals and objectives false stringItemType duration People legacy/former business costs goals and objectivesPeople training and development goals and objectives false stringItemType duration People training and development goals and objectivesPeople communication/service goals and objectives false stringItemType duration People communication/service goals and objectivesPeople risk management (social and ethical aspects) goals afalse stringItemType duration People risk management (social and ethical aspects) goals and objectiPeople risk management (dependence on and quality of emplfalse stringItemType duration People risk management (dependence on and quality of employees) goa

Innovation goals and objectives false stringItemType duration Innovation goals and objectivesInnovation and exploration - risk management goals and objefalse stringItemType duration Innovation and exploration - risk management goals and objectivesInnovation and exploration - value generation goals and obje false stringItemType duration Innovation and exploration - value generation goals and objectivesInnovation and exploration - investment and partnerships goafalse stringItemType duration Innovation and exploration - investment and partnerships goals and objInnovation and exploration portfolio efficiency goals and obje false stringItemType duration Innovation and exploration portfolio efficiency goals and objectives

Brands and intellectual assets goals and objectives false stringItemType duration Brands and intellectual assets goals and objectivesBrands and intellectual assets risk management goals and obfalse stringItemType duration Brands and intellectual assets risk management goals and objectivesIntellectual assets management, investment and developmentfalse stringItemType duration Intellectual assets management, investment and development goals andBrand management, investment and development goals and ofalse stringItemType duration Brand management, investment and development goals and objectivesMarketing and advertising goals and objectives false stringItemType duration Marketing and advertising goals and objectivesBrands and intellectual assets value generation goals and obfalse stringItemType duration Brands and intellectual assets value generation goals and objectivesBrands and intellectual assets reputation goals and objectivefalse stringItemType duration Brands and intellectual assets reputation goals and objectives

Supply chain goals and objectives false stringItemType duration Supply chain goals and objectivesSupply chain - risk management goals and objectives false stringItemType duration Supply chain - risk management goals and objectivesSupply chain - cross-functional goals and objectives false stringItemType duration Supply chain - cross-functional goals and objectivesSupply chain - planning goals and objectives false stringItemType duration Supply chain - planning goals and objectivesSupply chain - sourcing goals and objectives false stringItemType duration Supply chain - sourcing goals and objectivesSupply chain - manufacturing/production goals and objective false stringItemType duration Supply chain - manufacturing/production goals and objectivesSupply chain - storage goals and objectives false stringItemType duration Supply chain - storage goals and objectivesSupply chain - delivery/distribution goals and objectives false stringItemType duration Supply chain - delivery/distribution goals and objectivesSupply chain - returns goals and objectives false stringItemType duration Supply chain - returns goals and objectivesSupply chain - environmental, social and ethical aspects goalfalse stringItemType duration Supply chain - environmental, social and ethical aspects goals and obje

Organisational Design false stringItemType duration Organisational DesignBusiness model false stringItemType duration Business modelBusiness segmentation false stringItemType duration Business segmentationManagement/ organisation structure false stringItemType duration Management/ organisation structure

Governance false stringItemType duration GovernanceCorporate governance model/policy false stringItemType duration Corporate governance model/policyThe Board and management team false stringItemType duration The Board and management teamQuality of management team false stringItemType duration Quality of management teamIndependence of Board members false stringItemType duration Independence of Board membersRelated parties false stringItemType duration Related partiesManagement accountability false stringItemType duration Management accountabilityNature and structure of Board committees and meetings false stringItemType duration Nature and structure of Board committees and meetingsParticipation of Board members in meetings false stringItemType duration Participation of Board members in meetingsSuccession planning false stringItemType duration Succession planningEvaluation of Board effectiveness false stringItemType duration Evaluation of Board effectivenessBoard member's training false stringItemType duration Board member's trainingStakeholder rights and engagement false stringItemType duration Stakeholder rights and engagementKey employee remuneration and incentives false stringItemType duration Key employee remuneration and incentivesOwnership base of organisation false stringItemType duration Ownership base of organisationCommunication and disclosure polices false stringItemType duration Communication and disclosure polices

Risk Framework false stringItemType duration Risk FrameworkOverall risk framework false stringItemType duration Overall risk frameworkInternal controls (financial and other) false stringItemType duration Internal controls (financial and other)Politial and geopolitical risks - identification and assessment false stringItemType duration Politial and geopolitical risks - identification and assessmentRegulatory risks - identification and assessment false stringItemType duration Regulatory risks - identification and assessmentTechnology risks - identification and assessment false stringItemType duration Technology risks - identification and assessment


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Financial risks - identification and assessment false stringItemType duration Financial risks - identification and assessmentEnvironmental risks - identification and assessment false stringItemType duration Environmental risks - identification and assessmentSocial and ethical risks - identification and assessment false stringItemType duration Social and ethical risks - identification and assessmentSupply chain risks - identification and assessment false stringItemType duration Supply chain risks - identification and assessment

* [400000] KPI by CategoryKPI Category - Brands and intellectual assets [Abstract] true stringItemType duration KPI Category - Brands and intellectual assets [Abstract]

Regulation of intellectual assets false stringItemType duration Regulation of intellectual assets Brands and intellectual assets goals and objectives false stringItemType duration Brands and intellectual assets goals and objectivesBrands and intellectual assets risk management goals and objectives false stringItemType duration Brands and intellectual assets risk management goals and objectivesIntellectual assets management, investment and development goals afalse stringItemType duration Intellectual assets management, investment and development goals andBrand management, investment and development goals and objectivefalse stringItemType duration Brand management, investment and development goals and objectivesMarketing and advertising goals and objectives false stringItemType duration Marketing and advertising goals and objectivesBrands and intellectual assets value generation goals and objectives false stringItemType duration Brands and intellectual assets value generation goals and objectivesBrands and intellectual assets reputation goals and objectives false stringItemType duration Brands and intellectual assets reputation goals and objectivesManaging for Value - Brands and intellectual assets false stringItemType duration Managing for Value - Brands and intellectual assetsManaging brand management, investment and development false stringItemType duration Managing brand management, investment and developmentManaging intellectual assets management, investment and developmfalse stringItemType duration Managing intellectual assets management, investment and developmenManaging marketing and advertising costs and effectiveness false stringItemType duration Managing marketing and advertising costs and effectivenessManaging brands and intellectual assets value generation false stringItemType duration Managing brands and intellectual assets value generationManaging awareness and perception of brand/corporate name false stringItemType duration Managing awareness and perception of brand/corporate nameManaging brands and intellectual assets risks false stringItemType duration Managing brands and intellectual assets risksPerformance - Operating - Brands and intellectual assets false stringItemType duration Performance - Operating - Brands and intellectual assetsBrand management, investment and development statistics false stringItemType duration Brand management, investment and development statisticsIntellectual assets management, investment and development statisti false stringItemType duration Intellectual assets management, investment and development statisticsMarketing and advertising statistics false stringItemType duration Marketing and advertising statisticsBrands and intellectual assets value generation statistics false stringItemType duration Brands and intellectual assets value generation statisticsAwareness and perception of brand/corporate name false stringItemType duration Awareness and perception of brand/corporate name Brands and intellectual assets risk management statistics false stringItemType duration Brands and intellectual assets risk management statistics

KPI Category - Customer [Abstract] true stringItemType duration KPI Category - Customer [Abstract]Competitive Environment false stringItemType duration Competitive EnvironmentMarket definition false stringItemType duration Market definitionMarket size false stringItemType duration Market sizeMarket growth false stringItemType duration Market growthLevel of current and future competition false stringItemType duration Level of current and future competitionDemographic trends - customers false stringItemType duration Demographic trends - customersSeasonality of demand false stringItemType duration Seasonality of demandCustomer goals and objectives false stringItemType duration Customer goals and objectivesCustomer demographics, penetration and dependence goals and objefalse stringItemType duration Customer demographics, penetration and dependence goals and objectCustomer satisfaction goals and objectives false stringItemType duration Customer satisfaction goals and objectivesCustomer retention, loyalty and advocacy goals and objectives false stringItemType duration Customer retention, loyalty and advocacy goals and objectivesCustomer revenue generation goals and objectives false stringItemType duration Customer revenue generation goals and objectivesCustomer costs goals and objectives false stringItemType duration Customer costs goals and objectivesCustomer service, communication and relationship management goalsfalse stringItemType duration Customer service, communication and relationship management goals aManaging for Value - Customers false stringItemType duration Managing for Value - CustomersManaging customer demographics, penetration and dependence false stringItemType duration Managing customer demographics, penetration and dependenceManaging customer satisfaction false stringItemType duration Managing customer satisfactionManaging customer retention, loyalty and advocacy false stringItemType duration Managing customer retention, loyalty and advocacyManaging customer revenue generation false stringItemType duration Managing customer revenue generationManaging customer costs false stringItemType duration Managing customer costs Managing customer service, communication and relationships false stringItemType duration Managing customer service, communication and relationshipsPerformance - Operating - Customers false stringItemType duration Performance - Operating - CustomersCustomer demographics, penetration and dependence statistics false stringItemType duration Customer demographics, penetration and dependence statisticsMarket share statistics false stringItemType duration Market share statisticsCustomer satisfaction statistics false stringItemType duration Customer satisfaction statisticsCustomers retention, loyalty and advocacy statistics false stringItemType duration Customers retention, loyalty and advocacy statistics


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Customers revenue generation statistics false stringItemType duration Customers revenue generation statisticsCustomer costs statistics false stringItemType duration Customer costs statisticsCustomer service statistics false stringItemType duration Customer service statistics

KPI Category - Economic Performance [Abstract] true stringItemType duration KPI Category - Economic Performance [Abstract]Selling price/margins environment false stringItemType duration Selling price/margins environment Economic goals and objectives false stringItemType duration Economic goals and objectivesTotal shareholder return goals and objectives false stringItemType duration Total shareholder return goals and objectivesReturns in excess of cost of capital objective false stringItemType duration Returns in excess of cost of capital objectiveSegmental return in excess of cost of capital objective false stringItemType duration Segmental return in excess of cost of capital objectiveOther economic performance objectives false stringItemType duration Other economic performance objectivesPerformance - Economic false stringItemType duration Performance - EconomicPerformance - Economic - Economic performance false stringItemType duration Performance - Economic - Economic performanceTotal shareholder return false stringItemType duration Total shareholder returnReturns in excess of cost of capital false stringItemType duration Returns in excess of cost of capitalInternal shareholder value metric false stringItemType duration Internal shareholder value metricShare price volatility false stringItemType duration Share price volatilityReturn on capital false stringItemType duration Return on capital Weighted average cost of capital false stringItemType duration Weighted average cost of capitalEconomic capital charge false stringItemType duration Economic capital chargeCash flow forecast period false stringItemType duration Cash flow forecast periodFree cash flow statistics false stringItemType duration Free cash flow statisticsRevenue growth false stringItemType duration Revenue growthSignificant costs false stringItemType duration Significant costsSelling price growth false stringItemType duration Selling price growthSales volume growth and mix false stringItemType duration Sales volume growth and mixRestructuring costs/benefits false stringItemType duration Restructuring costs/benefitsCost reductions false stringItemType duration Cost reductionsShare options expense statistics false stringItemType duration Share options expense statisticsMargins false stringItemType duration MarginsCash profit margin statistics false stringItemType duration Cash profit margin statisticsEarnings per share false stringItemType duration Earnings per shareCash profit margin false stringItemType duration Cash profit marginAccounting tax rate/charge false stringItemType duration Accounting tax rate/chargeCash tax rate false stringItemType duration Cash tax rate

KPI Category - Financial Assets [Abstract] true stringItemType duration KPI Category - Financial Assets [Abstract]Economic environment false stringItemType duration Economic environmentFinancial assets/liabilities goals and objectives false stringItemType duration Financial assets/liabilities goals and objectivesFinancial risk management (including financial instruments) strategy false stringItemType duration Financial risk management (including financial instruments) strategyInvestments goals and objectives false stringItemType duration Investments goals and objectivesFunding goals and objectives false stringItemType duration Funding goals and objectivesCapital goals and objectives false stringItemType duration Capital goals and objectivesFinancial risks - identification and assessment false stringItemType duration Financial risks - identification and assessmentManaging for Value - Financial Assets and Liabilities false stringItemType duration Managing for Value - Financial Assets and LiabilitiesManaging investments false stringItemType duration Managing investmentsManaging capital false stringItemType duration Managing capital Managing funding false stringItemType duration Managing fundingManaging financial risks false stringItemType duration Managing financial risksPerformance - Economic - Financial Assets false stringItemType duration Performance - Economic - Financial AssetsInvestments statistics false stringItemType duration Investments statisticsFunding statistics false stringItemType duration Funding statisticsCapital statistics false stringItemType duration Capital statisticsFinancial risk management statistics false stringItemType duration Financial risk management statistics

KPI Category - Innovation [Abstract] true stringItemType duration KPI Category - Innovation [Abstract]Market innovations false stringItemType duration Market innovationsTechnological environment false stringItemType duration Technological environment


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Innovation goals and objectives false stringItemType duration Innovation goals and objectivesInnovation and exploration - risk management goals and objectives false stringItemType duration Innovation and exploration - risk management goals and objectivesInnovation and exploration - value generation goals and objectives false stringItemType duration Innovation and exploration - value generation goals and objectivesInnovation and exploration - investment and partnerships goals and ofalse stringItemType duration Innovation and exploration - investment and partnerships goals and objInnovation and exploration portfolio efficiency goals and objectives false stringItemType duration Innovation and exploration portfolio efficiency goals and objectivesManaging for Value - Innovation false stringItemType duration Managing for Value - InnovationManaging innovation and exploration investment and partnerships false stringItemType duration Managing innovation and exploration investment and partnershipsManaging innovation and exploration efficiency false stringItemType duration Managing innovation and exploration efficiencyManaging innovation and exploration value generation false stringItemType duration Managing innovation and exploration value generationManaging innovation and exploration risks false stringItemType duration Managing innovation and exploration risksPerformance - Operating - Innovation false stringItemType duration Performance - Operating - InnovationInnovation and exploration investment and partnership statistics false stringItemType duration Innovation and exploration investment and partnership statisticsInnovation and exploration efficiency statistics false stringItemType duration Innovation and exploration efficiency statisticsInnovation and exploration value generation statistics false stringItemType duration Innovation and exploration value generation statisticsInnovation and exploration risk management statistics false stringItemType duration Innovation and exploration risk management statistics

KPI Category - Market and Strategy [Abstract] true stringItemType duration KPI Category - Market and Strategy [Abstract]Regulatory environment false stringItemType duration Regulatory environmentLegal and regulatory environment false stringItemType duration Legal and regulatory environmentAdvocacy/lobby group action false stringItemType duration Advocacy/lobby group actionMacro Environment false stringItemType duration Macro EnvironmentPolitical and geopolitical environment false stringItemType duration Political and geopolitical environmentGoals and Objectives false stringItemType duration Goals and ObjectivesGeneral Goals and Objectives false stringItemType duration General Goals and ObjectivesStrategic direction false stringItemType duration Strategic direction Strategic planning process false stringItemType duration Strategic planning processShort/medium term business and operational objectives, including ta false stringItemType duration Short/medium term business and operational objectives, including targSegmental business and operational objectives, including targets an false stringItemType duration Segmental business and operational objectives, including targets and Growth strategy false stringItemType duration Growth strategyOrganisational Design false stringItemType duration Organisational DesignBusiness model false stringItemType duration Business modelBusiness segmentation false stringItemType duration Business segmentationGovernance false stringItemType duration GovernanceCorporate governance model/policy false stringItemType duration Corporate governance model/policyThe Board and management team false stringItemType duration The Board and management teamIndependence of Board members false stringItemType duration Independence of Board membersRelated parties false stringItemType duration Related parties Management accountability false stringItemType duration Management accountabilityNature and structure of Board committees and meetings false stringItemType duration Nature and structure of Board committees and meetingsParticipation of Board members in meetings false stringItemType duration Participation of Board members in meetingsEvaluation of Board effectiveness false stringItemType duration Evaluation of Board effectivenessBoard member's training false stringItemType duration Board member's trainingStakeholder rights and engagement false stringItemType duration Stakeholder rights and engagementOwnership base of organisation false stringItemType duration Ownership base of organisationCommunication and disclosure polices false stringItemType duration Communication and disclosure policesRisk Framework false stringItemType duration Risk FrameworkOverall risk framework false stringItemType duration Overall risk frameworkInternal controls (financial and other) false stringItemType duration Internal controls (financial and other)Politial and geopolitical risks - identification and assessment false stringItemType duration Politial and geopolitical risks - identification and assessmentRegulatory risks - identification and assessment false stringItemType duration Regulatory risks - identification and assessmentTechnology risks - identification and assessment false stringItemType duration Technology risks - identification and assessment

KPI Category - People [Abstract] true stringItemType duration KPI Category - People [Abstract]Social and ethical environment false stringItemType duration Social and ethical environmentDemographic trends - people false stringItemType duration Demographic trends - peoplePeople goals and objectives false stringItemType duration People goals and objectivesCorporate culture and values false stringItemType duration Corporate culture and values


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)People demographics, diversity and skills goals and objectives false stringItemType duration People demographics, diversity and skills goals and objectivesPeople satisfaction goals and objectives false stringItemType duration People satisfaction goals and objectivesPeople recruitment goals and objectives false stringItemType duration People recruitment goals and objectivesPeople retention and advocacy goals and objectives false stringItemType duration People retention and advocacy goals and objectivesPeople efficiency goals and objectives false stringItemType duration People efficiency goals and objectivesPeople remuneration and incentives goals and objectives false stringItemType duration People remuneration and incentives goals and objectivesPeople legacy/former business costs goals and objectives false stringItemType duration People legacy/former business costs goals and objectivesPeople training and development goals and objectives false stringItemType duration People training and development goals and objectivesPeople communication/service goals and objectives false stringItemType duration People communication/service goals and objectivesPeople risk management (social and ethical aspects) goals and objecfalse stringItemType duration People risk management (social and ethical aspects) goals and objectiPeople risk management (dependence on and quality of employees) gfalse stringItemType duration People risk management (dependence on and quality of employees) goaManagement/ organisation structure false stringItemType duration Management/ organisation structureQuality of management team false stringItemType duration Quality of management teamSuccession planning false stringItemType duration Succession planningKey employee remuneration and incentives false stringItemType duration Key employee remuneration and incentivesSocial and ethical risks - identification and assessment false stringItemType duration Social and ethical risks - identification and assessmentManaging for value - people false stringItemType duration Managing for value - peopleManaging employee demographics, diversity and skills false stringItemType duration Managing employee demographics, diversity and skillsManaging employee satisfaction false stringItemType duration Managing employee satisfactionManaging employee recruitment false stringItemType duration Managing employee recruitmentManaging employee retention and advocacy false stringItemType duration Managing employee retention and advocacyManaging employee efficiency false stringItemType duration Managing employee efficiencyManaging employee remuneration and incentives false stringItemType duration Managing employee remuneration and incentivesManaging employee legacy and former business costs including retirefalse stringItemType duration Managing employee legacy and former business costs including retiremManaging employee training and development false stringItemType duration Managing employee training and developmentManaging employee communication and service false stringItemType duration Managing employee communication and serviceManaging people risks - social and ethical aspects false stringItemType duration Managing people risks - social and ethical aspectsManaging people risks - dependence on and quality of employees false stringItemType duration Managing people risks - dependence on and quality of employeesPerformance - Operating - People false stringItemType duration Performance - Operating - PeoplePeople demographics, diversity and skills statistics false stringItemType duration People demographics, diversity and skills statisticsEmployee satisfaction statistics false stringItemType duration Employee satisfaction statisticsPeople recruitment statistics false stringItemType duration People recruitment statisticsPeople retention and advocacy statistics false stringItemType duration People retention and advocacy statisticsEmployee efficiency statistics false stringItemType duration Employee efficiency statisticsEmployee compensation statistics false stringItemType duration Employee compensation statisticsEmployee benefits and retirement/legacy costs false stringItemType duration Employee benefits and retirement/legacy costsEmployee training and development statistics false stringItemType duration Employee training and development statisticsEmployee communication and service statistics false stringItemType duration Employee communication and service statisticsPeople risk management - dependence and quality of employees statifalse stringItemType duration People risk management - dependence and quality of employees statistPeople risk management - social and ethical impact statistics false stringItemType duration People risk management - social and ethical impact statistics

KPI Category - Physical Assets [Abstract] true stringItemType duration KPI Category - Physical Assets [Abstract]Environmental environment false stringItemType duration Environmental environmentPhysical Assets goals and objectives false stringItemType duration Physical Assets goals and objectivesCondition of physical assets goals and objectives false stringItemType duration Condition of physical assets goals and objectivesUtilisation of physical assets goals and objectives false stringItemType duration Utilisation of physical assets goals and objectives Physical assets - environmental, health and safety impact goals and ofalse stringItemType duration Physical assets - environmental, health and safety impact goals and objPhysical assets risk management goals and objectives false stringItemType duration Physical assets risk management goals and objectivesEnvironmental risks - identification and assessment false stringItemType duration Environmental risks - identification and assessmentManaging for Value - Physical Assets false stringItemType duration Managing for Value - Physical AssetsManaging physical assets condition false stringItemType duration Managing physical assets conditionManaging physical assets utilisation false stringItemType duration Managing physical assets utilisationManaging physical assets - environmental, health and safety aspects false stringItemType duration Managing physical assets - environmental, health and safety aspectsManaging physical assets risks false stringItemType duration Managing physical assets risksPerformance - Operating - Physical Assets false stringItemType duration Performance - Operating - Physical AssetsPhysical assets - condition statistics false stringItemType duration Physical assets - condition statistics


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Physical assets - utilisation statistics false stringItemType duration Physical assets - utilisation statisticsPhysical assets risk management statistics false stringItemType duration Physical assets risk management statisticsPhysical assets environmental, health and safety impact statistics false stringItemType duration Physical assets environmental, health and safety impact statistics

KPI Category - Supply Chain [Abstract] true stringItemType duration KPI Category - Supply Chain [Abstract]Supply chain environment false stringItemType duration Supply chain environmentPurchase price environment false stringItemType duration Purchase price environmentSupply chain goals and objectives false stringItemType duration Supply chain goals and objectivesSupply chain - risk management goals and objectives false stringItemType duration Supply chain - risk management goals and objectivesSupply chain - cross-functional goals and objectives false stringItemType duration Supply chain - cross-functional goals and objectivesSupply chain - planning goals and objectives false stringItemType duration Supply chain - planning goals and objectivesSupply chain - sourcing goals and objectives false stringItemType duration Supply chain - sourcing goals and objectivesSupply chain - manufacturing/production goals and objectives false stringItemType duration Supply chain - manufacturing/production goals and objectivesSupply chain - storage goals and objectives false stringItemType duration Supply chain - storage goals and objectivesSupply chain - delivery/distribution goals and objectives false stringItemType duration Supply chain - delivery/distribution goals and objectivesSupply chain - returns goals and objectives false stringItemType duration Supply chain - returns goals and objectivesSupply chain - environmental, social and ethical aspects goals and obfalse stringItemType duration Supply chain - environmental, social and ethical aspects goals and objeSupply chain risks - identification and assessment false stringItemType duration Supply chain risks - identification and assessmentManaging for Value - Supply Chain false stringItemType duration Managing for Value - Supply ChainManaging supply chain - cross-functional operations false stringItemType duration Managing supply chain - cross-functional operationsManaging supply chain risks false stringItemType duration Managing supply chain risksManaging supply chain environmental, social and ethical aspects false stringItemType duration Managing supply chain environmental, social and ethical aspectsManaging supply chain planning false stringItemType duration Managing supply chain planningManaging supply chain sourcing false stringItemType duration Managing supply chain sourcingManaging supply chain - production/ manufacturing false stringItemType duration Managing supply chain - production/ manufacturingManaging supply chain storage false stringItemType duration Managing supply chain storageManaging supply chain - delivery/ distribution false stringItemType duration Managing supply chain - delivery/ distributionManaging supply chain returns false stringItemType duration Managing supply chain returnsPerformance - Operating - Supply Chain false stringItemType duration Performance - Operating - Supply ChainSupply chain cross-functional operations statistics false stringItemType duration Supply chain cross-functional operations statisticsSupply chain risk managmenet statistics false stringItemType duration Supply chain risk managmenet statisticsSupply chain planning statistics false stringItemType duration Supply chain planning statisticsSupply chain sourcing statistics false stringItemType duration Supply chain sourcing statisticsSupply chain manufacturing/ production statistics false stringItemType duration Supply chain manufacturing/ production statisticsSupply chain storage statistics false stringItemType duration Supply chain storage statisticsSupply chain delivery/distribution statistics false stringItemType duration Supply chain delivery/distribution statisticsSupply chain returns statistics false stringItemType duration Supply chain returns statisticsSupply chain environmental, social and ethical impact statistics false stringItemType duration Supply chain environmental, social and ethical impact statistics

[500000] DVFA - ESG (Environmental, Social and Governance) ReportingKPI [Dimension] true stringItemType duration KPI [Dimension]

KPI [Axis] true stringItemType duration KPI [Axis]Corporate [Domain] false effas:domainItemType duration Corporate [Domain]Benchmark [Domain] false effas:domainItemType duration Benchmark [Domain]

KPI [Line Items] true stringItemType duration KPI [Line Items]Energy KPI [Abstract] true stringItemType duration Energy KPI [Abstract]

E1 Energy Efficiency [Abstract] true stringItemType duration E1 Energy Efficiency [Abstract]E1 Energy Efficiency [Text Block] false stringItemType duration E1 Energy Efficiency [Text Block]E1-1, Consumption false decimalItemType duration E1-1, ConsumptionE1-2, Consumption Per Employee false decimalItemType duration E1-2, Consumption Per EmployeeE1-3, Intake Per Units false decimalItemType duration E1-3, Intake Per UnitsE1-4, Fuel Cosumption Per Passenger false decimalItemType duration E1-4, Fuel Cosumption Per PassengerE1-5, Targets To Reduce Energy Consumption false decimalItemType duration E1-5, Targets To Reduce Energy ConsumptionE1-6, Heat Consumption false decimalItemType duration E1-6, Heat Consumption

E2 Deployment of Renewable Energy [Abstract] true stringItemType duration E2 Deployment of Renewable Energy [Abstract]E2 Deployment of Renewable Energy [Text Block] false stringItemType duration E2 Deployment of Renewable Energy [Text Block]E2-1, Percentage Of Energy From Renewable Energy Sofalse decimalItemType duration E2-1, Percentage Of Energy From Renewable Energy Sources


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Social KPI [Abstract] true stringItemType duration Social KPI [Abstract]

S1 Staff Turnover [Abstract] true stringItemType duration S1 Staff Turnover [Abstract]S1 Staff Turnover [Text Block] false stringItemType duration S1 Staff Turnover [Text Block]S1-1, Percentage Of Full-Time Employees Leaving Div false decimalItemType duration S1-1, Percentage Of Full-Time Employees Leaving Div Total Number O

S2 Training & Qualification [Abstract] true stringItemType duration S2 Training & Qualification [Abstract]S2 Training & Qualification [Text Block] false stringItemType duration S2 Training & Qualification [Text Block]S2-1, Number Of Training Days Per Employee false decimalItemType duration S2-1, Number Of Training Days Per EmployeeS2-2, Average Expenses On Training Per Employee false monetaryItemType duration S2-2, Average Expenses On Training Per EmployeeS2-3, Expenses On Training And Qualification false decimalItemType duration S2-3, Expenses On Training And Qualification

S3 Maturity of Workforce [Abstract] true stringItemType duration S3 Maturity of Workforce [Abstract]S3 Maturity of Workforce [Text Block] false stringItemType duration S3 Maturity of Workforce [Text Block]S3-1, Average Age Of Workforce false decimalItemType duration S3-1, Average Age Of WorkforceS3-2, Percentage Of Workforce To Retire Within In Next false decimalItemType duration S3-2, Percentage Of Workforce To Retire Within In Next 5 Years Of ReS3-3, Average Tenure Of Workforce false decimalItemType duration S3-3, Average Tenure Of Workforce

S4 Absenteeism Rate [Abstract] true stringItemType duration S4 Absenteeism Rate [Abstract]S4 Absenteeism Rate [Text Block] false stringItemType duration S4 Absenteeism Rate [Text Block]S4-1, Number Of Manday Lost Per Employee false decimalItemType duration S4-1, Number Of Manday Lost Per Employee

S5 Restructuring-related Relocation of Jobs [Abstract] true stringItemType duration S5 Restructuring-related Relocation of Jobs [Abstract]S5 Restructuring-related Relocation of Jobs [Text Block] false stringItemType duration S5 Restructuring-related Relocation of Jobs [Text Block]S5-1, Cost Of Relocation false monetaryItemType duration S5-1, Cost Of Relocation

Governance KPI [Abstract] true stringItemType duration Governance KPI [Abstract]G1 Contributions to Political Parties [Abstract] true stringItemType duration G1 Contributions to Political Parties [Abstract]

G1 Contributions to Political Parties [Text Block] false stringItemType duration G1 Contributions to Political Parties [Text Block]G1-1, Contributions To Political Parties false monetaryItemType duration G1-1, Contributions To Political Parties

G2 Anti-competitive behavior, anti-trust, monopoly practices [true stringItemType duration G2 Anti-competitive behavior, anti-trust, monopoly practices [Abstract]G2 Anti-competitive behavior, anti-trust, monopoly practi false stringItemType duration G2 Anti-competitive behavior, anti-trust, monopoly practices [Text BlockG2-1, Expenses And Fines On Filings And Law Suits false monetaryItemType duration G2-1, Expenses And Fines On Filings And Law Suits

G3 Corruption [Abstract] true stringItemType duration G3 Corruption [Abstract]G3 Corruption [Text Block] false stringItemType duration G3 Corruption [Text Block]G3-1, Percentage Of Business In Regions With Corruptiofalse decimalItemType duration G3-1, Percentage Of Business In Regions With Corruption Index Below G3-2, Percentage Of Business In Countries Of Transparefalse decimalItemType duration G3-2, Percentage Of Business In Countries Of Transparency Internatio

Value KPI [Abstract] true stringItemType duration Value KPI [Abstract]V1 Customer Satisfaction [Abstract] true stringItemType duration V1 Customer Satisfaction [Abstract]

V1 Customer Satisfaction [Text Block] false stringItemType duration V1 Customer Satisfaction [Text Block]V1-1, Percentage Of Satisfied Customers false decimalItemType duration V1-1, Percentage Of Satisfied CustomersV1-2, Percentage Of Revenues From Repeat Business false decimalItemType duration V1-2, Percentage Of Revenues From Repeat Business

V2 Revenues from New Products [Abstract] true stringItemType duration V2 Revenues from New Products [Abstract]V2 Revenues from New Products [Text Block] false stringItemType duration V2 Revenues from New Products [Text Block]V2-1, Percentage Of Revenues From Products false decimalItemType duration V2-1, Percentage Of Revenues From ProductsV2-2, Percentage Of New Products false decimalItemType duration V2-2, Percentage Of New ProductsV2-3, Number Of Patents false decimalItemType duration V2-3, Number Of PatentsV2-4, Percentage Of Patents To Expire Within Next 24 false decimalItemType duration V2-4, Percentage Of Patents To Expire Within Next 24 Months

[600000] Gartner - Aggregate Measures - CommonAggregate Measures [Abstract] true stringItemType duration Aggregate Measures [Abstract]

Demand Management [Abstract] true stringItemType duration Demand Management [Abstract]Market Responsiveness false decimalItemType duration Market Responsiveness

Target Market Index false decimalItemType duration Target Market IndexMarket Coverage false decimalItemType duration Market CoverageMarket Share Index false decimalItemType duration Market Share IndexOpportunity/Threat Index false decimalItemType duration Opportunity/Threat IndexProduct Portfolio Index false decimalItemType duration Product Portfolio IndexChannel Profitability Index false decimalItemType duration Channel Profitability IndexConfigurability Index false decimalItemType duration Configurability Index

Sales Effectiveness false decimalItemType duration Sales EffectivenessSales Opportunity Index false decimalItemType duration Sales Opportunity Index


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)Sales Cycle Index false decimalItemType duration Sales Cycle IndexSales Close Index false decimalItemType duration Sales Close IndexSales Price Index false decimalItemType duration Sales Price IndexCost of Sales Index false decimalItemType duration Cost of Sales IndexForecast Accuracy false decimalItemType duration Forecast Accuracy Customer Retention Index false decimalItemType duration Customer Retention Index

Product Development Effectiveness false decimalItemType duration Product Development EffectivenessNew Products Index false decimalItemType duration New Products IndexFeature Function Index false decimalItemType duration Feature Function IndexTime-to-Market Index false decimalItemType duration Time-to-Market IndexR&D Success Index false decimalItemType duration R&D Success Index

Supply Management [Abstract] true stringItemType duration Supply Management [Abstract]Customer Responsiveness false decimalItemType duration Customer Responsiveness

On-Time Delivery false decimalItemType duration On-Time DeliveryOrder Fill Rate false decimalItemType duration Order Fill RateMaterial Quality false decimalItemType duration Material QualityService Accuracy false decimalItemType duration Service AccuracyService Performance false decimalItemType duration Service PerformanceCustomer Care Performance false decimalItemType duration Customer Care PerformanceAgreement Effectiveness false decimalItemType duration Agreement EffectivenessTransformation Ratio false decimalItemType duration Transformation Ratio

Supplier Effectiveness false decimalItemType duration Supplier EffectivenessSupplier On-Time Delivery false decimalItemType duration Supplier On-Time DeliverySupplier Order Fill Rate false decimalItemType duration Supplier Order Fill RateSupplier Material Quality false decimalItemType duration Supplier Material QualitySupplier Service Accuracy false decimalItemType duration Supplier Service AccuracySupplier Service Performance false decimalItemType duration Supplier Service PerformanceSupplier Care Performance false decimalItemType duration Supplier Care PerformanceSupplier Agreement Effectiveness false decimalItemType duration Supplier Agreement EffectivenessSupplier Transformation Ratio false decimalItemType duration Supplier Transformation Ratio

Operational Efficiency false decimalItemType duration Operational EfficiencyCash-to-Cash Cycle Time false decimalItemType duration Cash-to-Cash Cycle TimeConversion Cost false decimalItemType duration Conversion CostAsset Utilization false decimalItemType duration Asset UtilizationSigma Value false decimalItemType duration Sigma Value

Support Services [Abstract] true stringItemType duration Support Services [Abstract]Human Resources Responsiveness false decimalItemType duration Human Resources Responsiveness

Recruitment Effectiveness Index false decimalItemType duration Recruitment Effectiveness IndexBenefits Administration Index false decimalItemType duration Benefits Administration IndexSkills Inventory Index false decimalItemType duration Skills Inventory IndexEmployee Training Index false decimalItemType duration Employee Training IndexHR Advisory Index false decimalItemType duration HR Advisory IndexHR Total Cost Index false decimalItemType duration HR Total Cost Index

Information Technology Resposiveness false decimalItemType duration Information Technology ResposivenessSystems Performance false decimalItemType duration Systems PerformanceIT Support Performance false decimalItemType duration IT Support PerformancePartnership Ratio false decimalItemType duration Partnership RatioService-Level Effectiveness false decimalItemType duration Service-Level EffectivenessNew Projects Index false decimalItemType duration New Projects IndexCost Index false decimalItemType duration Cost Index

Finance & Regulatory Responsiveness false decimalItemType duration Finance & Regulatory ResponsivenessCompliance Index false decimalItemType duration Compliance IndexAccuracy Index false decimalItemType duration Accuracy IndexAdvisory Index false decimalItemType duration Advisory IndexCost-of-Service Index false decimalItemType duration Cost-of-Service Index


wici-entry-point.xsd Abstract Type Period Type Standard Label - English (United States)[600001] Gartner - Aggregate Measures - High Tech Industry

Aggregate Measures [Abstract] true stringItemType duration Aggregate Measures [Abstract] Demand Management [Abstract] true stringItemType duration Demand Management [Abstract]

Market Responsiveness false decimalItemType duration Market ResponsivenessNet Promoter Score false decimalItemType duration Net Promoter ScoreCustomer Interaction Index false decimalItemType duration Customer Interaction Index

Sales Effectiveness false decimalItemType duration Sales EffectivenessContact Value Index false decimalItemType duration Contact Value IndexNew Customer Index false decimalItemType duration New Customer IndexWallet Share Index false decimalItemType duration Wallet Share IndexEffective Quota Index false decimalItemType duration Effective Quota IndexSales Capacity Index false decimalItemType duration Sales Capacity Index

Product Development Effectiveness false decimalItemType duration Product Development EffectivenessR&D Success Index false decimalItemType duration R&D Success Index

Supply Management [Abstract] true stringItemType duration Supply Management [Abstract]Customer Responsiveness false decimalItemType duration Customer Responsiveness

Lost Customer Index false decimalItemType duration Lost Customer IndexSupplier Effectiveness false decimalItemType duration Supplier EffectivenessOperational Efficiency false decimalItemType duration Operational Efficiency

Backlog Index false decimalItemType duration Backlog Index[600002] Gartner - Aggregate Measures - Mining

Aggregate Measures [Abstract] true stringItemType duration Aggregate Measures [Abstract] Total Cost of Exploration false decimalItemType duration Total Cost of ExplorationTotal Cost of Acquisition false decimalItemType duration Total Cost of AcquisitionTime to Find Index false decimalItemType duration Time to Find IndexPricing Index false decimalItemType duration Pricing IndexProduct Mix Index false decimalItemType duration Product Mix IndexLife of Mine Index false decimalItemType duration Life of Mine IndexTotal Production Cost per Tonne false decimalItemType duration Total Production Cost per TonneMine Productivity Index false decimalItemType duration Mine Productivity IndexSafety Index false decimalItemType duration Safety IndexEnvironmental Impact Index false decimalItemType duration Environmental Impact Index


wici-entry-point.xsd[000001] Corporate Overview

Corporate Overview [Table]Business Segment [Axis]

Business Segment [Domain]Domestic [Member]Non-Domestic [Member]

Geographic [Axis]Geographic Business Segment [Domain]

Geographic Business Segment, America [Member]Geographic Business Segment, Europe and Afiricas [MemberGeographic Business Segment, Asia and Pacific [Member]

Corporate Overview [Line Item]Corporate overview [Abstract]

OrganizationIndustryBusiness domainSegmentation

Segmentation orderDuration and results per business unit

Business cycle per business UnitLeading timeProducts life cycle

Business model overviewSgment information by region

Percentage of segment informationCompetitive advantageBusiness and management plan

Attributes of business plans, Short t term (1-2 years)Attributes of business plans, Mid t term (3-5 years)Attributes of business plans, Long t term (over 5 years)

* [000002] Business LandscapeBusiness Landscape [Table]

Business Segment [Axis]Business Segment [Domain]

Domestic [Member]Non-Domestic [Member]



Business Landscape [Line Item]Business Landscape [Abstract]

Business Landscape - SummaryIndustry Analysis

StrategiesStrengths and weaknesses of major competitorsCustomer preferences and trendsSupplier capabilityDynamics of supply and demandManagement view of industrys prospective

Technological TrendsPolitical

Potential shifts in domestic political sceneTrade policies

Documentation - English (United States)

This section provides the company’s perspective on the business and economic climate as well as on other external forces that could affect the entity’s business strategy and its ability to achieve success.


wici-entry-point.xsdPending legislation

Potential shifts in non-domestic political sceneLegal

Domestic Regulations affecting its businessesNon-domestic Regulatory actions affecting its businesseLegal cases and decisions affecting its businesses

EnvironmentalDomestic environment issues and concernsNon-domestic environment issues and concerns

Committed groups and accomplishing meansSocial

Key demographicLifestyle trendsSocial attitudes and normsConsumer preferencesMedia influences

EconomicGDP GrowthInterest rateInflation rateCurrency exchange rate

* [000003] Corporate StrategyCorporate Strategy [Table]





Corporate Strategy [Line Item]Corporate Strategy [Abstract]

Corporate Strategy - SummaryVision and Mission

Long-term vision for companyMission of company with respect to all of stakeholders

StrengthsAbsolute strengthsRelative strengths

WeaknessesAbsolute weaknessesRelative weaknesses

OpportunitiesOpportunities of company

ThreatsThreats of company

Corporate StrategyOverall corporate strategy

Business Unit Strategies Major Business Unit strategies

Business PortfolioDescription of changes of business portfolio and method

Goals and Objectives


This section builds on Business landscape and communicates not only the business strategy, but also how the organization and the underlying structures support the execution of strategy.


wici-entry-point.xsdOffice garing and events

Human CapitalAdvantage on brand-news recruitmentEmphasis on employment typeFocus on HRDSharing Implicit knowledge

Key processes Develop Vision and Strategy

Organizations and executive systemsPolicy making and planning organizationDecision making organizationMembers of decision making organizationNumbers of top level decision making meetingAssessment system of executions

Relation between corporate level systems and businePersonal data of main executives

Manage Internal ResourcesInternal resource management benchmarkingInternal resource utilization

Information sharing structureFinancial resource utilizationIntellectual property strategy

Treatment for high potential human resourcesMotivation management

Manage Products and ServicesProducts and Service management process benchmResearch and Development

New business domain development based on ReResearch and Development evaluation to meet m

Sustainable on Products faculty

Practical adoption capabilityMarketing capability

Manage External RelationshipsExternal management process benchmarkingRelationship with suppliers

Clarify supply chain

Alternative suppliers managementFinance and funding

Appropriate commitment lineType of sharesWarrantOwn shares

Customers RelationBrand equityMarket shareClaimers management and helpdesk

CooperationNegotiation impact

NGO and other non-profit organizationsSocial responsibility

Potentiality

New products release

Products know-how Succession

Collaboration

Relationship


Describe the extent to which the company uses standard process definitions

Relation between corporate level systems and business unit level systems

New business domain development based on Research and Develpment results


wici-entry-point.xsdSocial volunteer and contributionPositive reputation development

Manage Governance and RisksGovernance and Risks management process benchGovernance

Clear-stated ethical policyCompliance structure and organizationsSeparation of management and operation

Risk managementInternal controls structureInternal warning system and responseReputational risk findings

* [000005] PerformancePerformance [Table]





Performance [Line Item]Performance [Abstract]

Performance - SummaryGAAP-derivedIndustry-basedCompany-specificCapital market-based

* [300000] Corporate Reporting Framework with KPIManaging for Value [Abstract]

Managing for Value - Financial Assets and LiabilitiesManaging investmentsManaging capital Managing fundingManaging financial risks

Managing for Value - Physical AssetsManaging physical assets conditionManaging physical assets utilisationManaging physical assets - environmental, health and safety aspManaging physical assets risks

Managing for Value - CustomersManaging customer demographics, penetration and dependenceManaging customer satisfactionManaging customer retention, loyalty and advocacyManaging customer revenue generationManaging customer costs Managing customer service, communication and relationships

Managing for value - peopleManaging employee demographics, diversity and skillsManaging employee satisfactionManaging employee recruitmentManaging employee retention and advocacyManaging employee efficiency


This section provides insight into whether the company and its management team have produced results in line with stakeholder expectations. It is critical to explain relationships linking the Business landscape, Strategy and Competencies and resources. Ultimately, the key performance indicators or narrative about qualitative factors presented in this section will enable stakeholders to better assess sustainable business practices and the quality and variability of a company’s cash flows and profitability.

Description of processes, controls, tools and monitoring methods for managing the organisation's investments including cash deposits e.g. methods used to measure and monitor investment portfolios and yields, criteria for identifying acquisitions/disposals.Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units, Description of processes, controls, tools and monitoring methods for managing the organisation's funding e.g. processes to engage with funding providers (debt and equity), methods used to measure and monitor funding levels and debt servicing, processes to assess suitability of off balance sheet arrangements and accounting for them, monitor levels of working capital required to support existing and future cash flows, engagement with ratings agencies, monitoring of covenant compliance.Description of processes, controls, tools and monitoring methods for managing the organisation's financial risks e.g. processes for monitoring and managing financial risks (such as credit risk, market risk, short-term liquidity needs), including use of financial instruments and hedging/trading activities, methods for measuring financial and hedging/trading risks such as value at risk and sensitivity analysis.

Description of processes, controls, tools and monitoring methods for managing the condition of the organisation's physical assets e.g. methods used to assess assets' condition and to determine need for replacement, repair or maintenance, details of rolling programmes, initiatives to improve condition of physical assets.Description of processes, controls, tools and monitoring methods for managing the utilisation of the organisation's physical assets e.g. methods used to measure efficiency levels such as capacity utilisation, initiatives to change efficiency levels such as partnerships with third parties to address over/under capacity.Description of processes, controls, tools and monitoring methods for managing the environmental, health and safety aspects of the organisation's physical assets e.g. methods used to measure environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), initiatives to change environmental aspects of physical assets management, methods used to measure health and safety (such as incidents of lost time through injury, accident levels), initiatives to change health and safety aspects of physical assets management.Description of processes, controls, tools and monitoring methods for managing the organisation's physical assets risks e.g. processes for managing risks associated with physical asset security (such as data or product storage, business continuity plans), IT and other networks security (such as risks of hacking, viruses, business interruption).

Description of processes, controls, tools and monitoring methods for understanding the organisation's customer base e.g. methods used to categorise customers by type, to measure customer activity and to profile customers, processes for monitoring and managing the risk from customer dependence, methods for measuring dependence on significant customers, methods used to measure customer penetration, initiatives to change product/service penetration rates.Description of processes, controls, tools and monitoring methods for managing the satisfaction of the organisation's customers e.g. frequency of customer feedback, initiatives to improve customer satisfaction, processes to address customer complaints.Description of processes, controls, tools and monitoring methods for managing the retention, loyalty and advocacy of the organisation's customers e.g. processes used to identify customers worth retaining, methods used to measure customer retention, initiatives to change customer retention rates, processes used to identify reasons for customers defecting, methods used to measure customer defection, initiatives to change customer defection rates, processes used to identify reasons for customers being or not being loyal, methods used to measure customer loyalty, initiatives to change customer loyalty such as incentive schemes, processes used to identify reasons for customers recommending the organisation, methods used to measure customer advocacy, initiatives to change customer advocacy such as incentive schemes.Description of processes, controls, tools and monitoring methods for managing the organisation's revenues per customer and customer buying behaviour e.g. methods used to measure revenues per customer, initiatives to change revenues per customer (e.g. to increase average transaction value), methods used to measure customer buying behaviour (average number of transactions, frequency of purchase, etc), initiatives to change customer buying behaviour (e.g. convert more shoppers to buyers).Description of processes, controls, tools and monitoring methods for managing the organisation's customer related costs e.g. methods used to measure customer acquisition costs for different customer types, initiatives to change the cost of acquiring new customers, methods used to measure costs of providing products/services to different customer types, initiatives to change those costs, methods used to measure customer service and retention costs for different customer types, initiatives to change those costs.Description of processes, controls, tools and monitoring methods for managing the organisation's customer service for its different customer types e.g. methods used to measure customer service levels for different customer types, initiatives to change the quality of customer service such as introduction of new technology.

Description of processes, controls, tools and monitoring methods for understanding the employee base e.g. methods used to categorise employees by demographic, to measure employee preferences, methods used to measure available skills, initiatives to improve skills and address skills shortages.Description of processes, controls, tools and monitoring methods for managing the satisfaction of the organisation's employees e.g. frequency of employee feedback, initiatives to improve employee satisfaction, processes to address employees' issues.Description of processes, controls, tools and monitoring methods for managing the organisation's recruitment and cost of new employeese e.g. methods used to measure recruitment statistics for different employee types, initiatives within the recruitment process, methods used to measure employeer acquisition costs for different employee types, initiatives to change the cost of acquiring new employees.Description of processes, controls, tools and monitoring methods for managing the retention and advocacy of the organisation's employees e.g. processes used to identify employees to retain, methods used to measure employee retention, initiatives to change employee retention rates, processes used to identify reasons for employees recommending the organisation, methods used to measure employee advocacy, initiatives to change employee advocacy such as incentive schemes.Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's employees e.g. methods used to measure employee efficiency, initiatives to change employee efficiency such as increasing average revenue per employee.


wici-entry-point.xsdManaging employee remuneration and incentivesManaging employee legacy and former business costs including rManaging employee training and developmentManaging employee communication and serviceManaging people risks - social and ethical aspectsManaging people risks - dependence on and quality of employee

Managing for Value - InnovationManaging innovation and exploration investment and partnershipManaging innovation and exploration efficiencyManaging innovation and exploration value generationManaging innovation and exploration risks

Managing for Value - Brands and intellectual assetsManaging brand management, investment and developmentManaging intellectual assets management, investment and deveManaging marketing and advertising costs and effectivenessManaging brands and intellectual assets value generationManaging awareness and perception of brand/corporate nameManaging brands and intellectual assets risks

Managing for Value - Supply ChainManaging supply chain - cross-functional operationsManaging supply chain risksManaging supply chain environmental, social and ethical aspectsManaging supply chain planningManaging supply chain sourcingManaging supply chain - production/ manufacturingManaging supply chain storageManaging supply chain - delivery/ distributionManaging supply chain returns

Market Overview [Abstract]Competitive Environment

Market definitionMarket sizeMarket growthMarket innovationsLevel of current and future competition

Regulatory environmentLegal and regulatory environmentRegulation of intellectual assets Advocacy/lobby group action

Macro EnvironmentEconomic environmentPolitical and geopolitical environmentEnvironmental environmentSocial and ethical environmentTechnological environmentDemographic trends - customersDemographic trends - peopleSupply chain environmentPurchase price environmentSelling price/margins environment Seasonality of demand

Performance [Abstract]Performance - Operating

Performance - Operating - Physical AssetsPhysical assets - condition statistics

Documentation - English (United States)Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding compensation and remuneration e.g. methods used to measure employee compensation and remuneration costs for different employee types, initiatives to link compensation and remuneration costs to the organisation's and employee's performance levels, processes used to engage with shareholders and other stakeholders regarding remuneration policies.Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding benefits and retirement/legacy costs e.g. methods used to measure employee benefits and retirement/legacy costs for different employee types.Description of processes, controls, tools and monitoring methods for managing the training and development of the organisation's employees e.g. methods used to identify training and development needs, methods used to measure effectiveness of training and development delivered, initiatives to change employee training and development.Description of processes, controls, tools and monitoring methods for managing the organisation's communications with its employees e.g. methods used to communicate with employees, use of employee service centres, methods used to measure effectiveness of employee communication and service.Description of processes, controls, tools and monitoring methods for managing the risk management (social and ethical aspects) of the organisation's people e.g. methods used to measure social and ethical aspects (such as employee health and safety, human rights, labour standards, discrimination), initiatives to change social and ethical aspects of people management.Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.

Description of processes, controls, tools and monitoring methods for managing the organisation's investment in innovation e.g. methods used to measure investment in innovation (whether monetary or other resources such as time), initiatives to change investment in innovation such as use of enabling technologies, policies for collaborating or for outsourcing innovation, methods used to measure effectiveness of innovation partnerships.Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's innovation e.g. methods used to measure extent of ideas generation, processes used to develop ideas further, methods used to measure the efficiency of innovation, processes used to assess progress of innovation, tools to monitor the cost effectiveness of innovation programmes, methods used to measure the innovation cycle times such as from idea generation through to commercialisation, initiatives to improve innovation cycle times.Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.Description of processes, controls, tools and monitoring methods for managing the organisation's innovation/exploration risks e.g. processes for monitoring and managing the risk from innovation dependence, methods for measuring dependence on significant innovation projects.

Description of processes, controls, tools and monitoring methods for managing the organisation's brand investment and development e.g. policies for sponsorship to raise awareness of brand, methods used to measure costs incurred in brand development, initiatives to change those costs, methods used to measure brand development effectiveness such as return on development costs, intiatives to change the effectiveness of brand development such as use of different promotional techniques.Description of processes, controls, tools and monitoring methods for managing the organisation's intellectual assets investment and development e.g. methods used to measure costs incurred in intellectual assets investment and development, initiatives to change those costs, methods used to measure intellectual assets development effectiveness such as return on development costs, intiatives to change this effectiveness.Description of processes, controls, tools and monitoring methods for managing the organisation's sales, marketing and advertising costs and effectiveness e.g. methods used to measure sales, marketing and advertising costs, initiatives to change those costs such as through use of different sales or advertising channels, methods used to measure sales, marketing and advertising effectiveness such as return on marketing costs, intiatives to change the effectiveness such as use of different advertising channels.Description of processes, controls, tools and monitoring methods for managing the value generated from the organisation's brands and intellectual assets e.g. methods used to measure brand profitability, initiatives to change brand profitability through changes in gross margins or brand costs, methods used to assess the portfolio such as by type of asset, methods used to measure the value of the intellectual assets/brands portfolio, initiatives to change the portfolio, policies for protecting intellectual assets, methods used to measure revenue generated by those assets, initiatives to change the revenue generated by those assets such as extending patents, policies for licensing and royalty agreements, methods used to measure revenue generated and costs incurred in licensing/royalty activities, initiatives to change those revenues or costs.Description of processes, controls, tools and monitoring methods for managing the awareness and perception of the organisation's brand/corporate name e.g. methods used to measure awareness and perception of brand/corporate name, initiatives to change the awareness or perception.Description of processes, controls, tools and monitoring methods for managing infringements of the organisation's brands and intellectual assets risks e.g. processes for protecting revenues from intellectual assets (patents, trademarks, proprietary data, other rights), management of tail-end products and products going off-patent, risks of licensees/royalty payers breaching agreements, and methods of measuring intellectual assets risks (such as costs of registering new intellectual assets, expiry datas of existing patents/registrations), processes to manage potential reputation harming issues, such as product recalls.

Description of processes, controls, tools and monitoring methods for managing the organisation's supply chain cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations e.g. methods used to measure cycle times within the supply chain, initiatives to change cycle times, methods used to track orders/applications, methods used to measure these, initiatives to change order/application tracking, methods used to measure costs of quality, initiatives to change costs of quality, policies for collaborating or for outsourcing elements of the supply chain, methods used to measure effectiveness of supply chain partnerships, methods used to measure awareness and perception of organisation with its suppliers, initiatives to change the perception.Description of processes, controls, tools and monitoring methods for managing the organisation's supply chain risks e.g. processes for managing product disposal, stewardship and take-back, product life cycle management, methods used to measure products and services risk management, processes for monitoring and managing the risk from supplier dependence.Description of processes, controls, tools and monitoring methods for managing the environmental, social and ethical aspects of the organisation's supply chain e.g. methods used to measure the environmental impact of its supply chain, initiatives to change the environmental impact of its supply chain management, methods used to measure social and ethical aspects (such as human rights, labour standards, corruption, community involvement and impact), initiatives to change social and ethical aspects of supply chain management.Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.Description of processes, controls, tools and monitoring methods for managing the organisation's procurement e.g. policies for acceptable accuracy levels in procurement, processes and measures used to track procurement reliability such as % error rates in purchase orders, policies regarding timeliness of procurement, methods used to measure procurement responsiveness such as cycle times for requisition approval, use of technology to allow flexibility within procurement, methods used to measure the flexibility within procurement, methods used to measure costs of procurement such as average cost per supplier/purchase order, initiatives to change costs of supply chain procurement.Description of processes, controls, tools and monitoring methods for managing the organisation's manufacturing/production process e.g. policies for acceptable production quality levels, processes and measures used to track production reliability/quality such as % defects, scrap rates, policies regarding timeliness of production, methods used to measure production timeliness such as manufacturing cycle times, policies regarding introducing new processes/technologies, methods used to measure new process/technology effectiveness, methods used to measure costs of production/manufacturing such as unit costs, fixed vs variable costs, initiatives to change costs of production/manufacturing.Description of processes, controls, tools and monitoring methods for managing storage of the organisation's products/services e.g. processes used to ensure variety/choice available for customers such as product positioning agreements, methods used to measure variety/choice of products/services available such as number of tailored services, processes used to avoid stockouts or interrupted services, methods used to measure availability of products/services such as inventory ageing rates, methods used to measure costs of storage, initiatives to change costs of storage.Description of processes, controls, tools and monitoring methods for managing the organisation's delivery and distribution e.g. processes and measures used to track delivery reliability/quality such as % complete/correct deliveries, quality/speed of data transfers, level of service interruptions, policies for acceptable delivery timeliness, processes and measures used to track delivery efficiency such as delivery cycle times, document issue efficiency, policies for use of different channels, processes and measures used to track availability of channels such as extent of reach, methods used to measure costs of delivery/dsitribution such as freight costs, costs per unit delivered, initiatives to change costs of delivery/distribution.Description of processes, controls, tools and monitoring methods for managing the organisation's product returns/service restoration e.g. processes and measures used to track returns/restoration reliability/quality such as extent of repeat defects/service outages, accuracy of refunds, policies regarding timeliness of response, methods used to measure responsiveness such as average time to complete repair or return service, policies regarding available returns channels, methods used to measure availability of channels for returns such as levels of returns by channel, methods used to measure costs of warranty programmes, service re-connection costs.

A clear definition of the market(s) in which the organisation operates e.g. our organisation's products/services address three major market sectors, X, Y and Z.Statistics regarding the total market size for all players within the organisation's industry.Change in size of total market (volume or value) by business area as deined by the organisation (e.g. thereapeutic area, product/service line) or by geography.Innovations in the organisation's market e.g. new and improved products/services/production methods, new forms of business organisation (franchises, joint ventures, alliances), new uses/markets/distribution channels for existing products. Volume/value of opportunities arising from those innovations.Analysis of the organisation's competitors e.g. information about new entrants or substitute products to the market, the number of competitors and the intensity of rivalry between them, competitive advantages of the organisation or its competitors, anticipated period of those competitive advantages.

Analysis of actions by/requirements of government, inter-governmental organisations, legal authorities and regulators impacting the organisation's market environment e.g. health reforms, legacy costs of retirees, de-regulation, privatisation, capital adequacy, pensions mi-selling, money-laundering.Information regarding current and potential changes to intellectual assets regulations/laws in the organisation's key markets e.g. patents, know-how/expertise, trademarks, proprietary data, licensing/royalties, other rights.Analysis of actions by third parties such as lobbyists, advocacy/political action groups, trade associations, activists and other interested parties impacting the organisation's markets e.g. product safety concerns.

Analysis of external economic factors impacting the organisation e.g. types of economic system in key geographies, exchange rates of key currencies, stability/efficiency of key financial markets, business cycle stage (prosperity, recession, recovery), unemployment rates, economic growth rates, interest and inflation rates.Analysis of external political and geopolitical factors impacting the organisation e.g. political stability in key geographies, trade regulations and tariffs in key markets, geographical position, territorial size, natural conditions, being rich or short of resource endowment, characteristics of the people, the base of national power, domestic and foreign policy, international status, relative strength of countries and their interrelationship and mutual influence.Analysis of external actions by governments, regulators and other stakeholders to manage natural resources and protect the environment which impact the organisation e.g. product recycling requirements.Analysis of impacts to the organisation of socio-cultural trends (e.g. changing preferences, cultural values), actions by governments, regulators and pressure groups relating to social issues (e.g. minimum wage rights, diversity, pensions), non-government organisations' campaigns (e.g. transparency of Corporate Social Responsibility).Analysis of impacts to the organisation from technology effects on their macro-environment e.g. the impact on markets when robotics was first introduced.Population statistics and impact of changing population on the organisation's customers e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Population statistics and impact of changing population on the organisation and its employees e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Analysis of the supply chain environment in the organisation's industry e.g. innovations in supply chain management, number of product/service suppliers available to the organisation, impact of supply availability restrictions.Information about the organisation's exposure to movements/trends in purchase prices within its supply chain, such as raw materials, labour, energy e.g. sensitivity analysis across different price ranges, deflation/inflation of supply prices.Details of the organisation's exposure to movements/trends in selling prices/margins for its products/services e.g. sensitivity analysis across price ranges, deflation of technology products, premium rate trends, margin trends.Information related to the organisation's exposure to varying demand due to the cyclical nature of the industries which their products/services serve.

Statistics related to the organisation's investment in the condition of its physical assets e.g. capital expenditure amount, required replacement of fixed assets to meet current demand, investment in new assets to meet intended sales growth projections, cost of repairs and maintenance programmes.


wici-entry-point.xsdPhysical assets - utilisation statisticsPhysical assets risk management statisticsPhysical assets environmental, health and safety impact stati

Performance - Operating - CustomersCustomer demographics, penetration and dependence statistMarket share statisticsCustomer satisfaction statisticsCustomers retention, loyalty and advocacy statisticsCustomers revenue generation statisticsCustomer costs statisticsCustomer service statistics

Performance - Operating - PeoplePeople demographics, diversity and skills statisticsEmployee satisfaction statisticsPeople recruitment statisticsPeople retention and advocacy statisticsEmployee efficiency statisticsEmployee compensation statisticsEmployee benefits and retirement/legacy costsEmployee training and development statisticsEmployee communication and service statisticsPeople risk management - dependence and quality of employePeople risk management - social and ethical impact statistics

Performance - Operating - InnovationInnovation and exploration investment and partnership statistInnovation and exploration efficiency statisticsInnovation and exploration value generation statisticsInnovation and exploration risk management statistics

Performance - Operating - Brands and intellectual assetsBrand management, investment and development statisticsIntellectual assets management, investment and development Marketing and advertising statisticsBrands and intellectual assets value generation statisticsAwareness and perception of brand/corporate name Brands and intellectual assets risk management statistics

Performance - Operating - Supply ChainSupply chain cross-functional operations statisticsSupply chain risk managmenet statisticsSupply chain planning statisticsSupply chain sourcing statisticsSupply chain manufacturing/ production statisticsSupply chain storage statisticsSupply chain delivery/distribution statisticsSupply chain returns statisticsSupply chain environmental, social and ethical impact statisti

Performance - EconomicPerformance - Economic - Economic performance

Total shareholder returnReturns in excess of cost of capitalInternal shareholder value metricShare price volatilityReturn on capital Weighted average cost of capitalEconomic capital chargeCash flow forecast period

Documentation - English (United States)Indicators of organisation's ability to use its physical assets efficiently e.g. inventory statistics (e.g. inventory turns), use of consignment/vendor managed inventory programmes, production capacity utilisation, warehouse space utilisation, network/infrastructure productivity.Statistics related to the risk management of the organisation's physical assets e.g. loss of products from storage facilities, shrinkage level, product wastage, theft, data corruption/loss, network outages, business interruptions (such as fire).Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).

Analysis of the organisation's customer base e.g. by income, new vs. existing, profitability/value to the organisation, active vs. dormant, domestic vs. international, website user type (first time, registered, repeat), loyalty programme participants, contract vs. non-contract, end-user vs. intermediate customer, dependence on certain customers for a significant % of sales or profits and credit risk arising from customer base, extent of cross selling of the organisation's products or services into the customer base e.g. customers hold 5 different products from the organisation compared to 3 last year, % of pet food customers also buying pet insurance, number of different service offerings taken up.percentage financial or voume penetration by the organisation of a clearly defined business area (e.g. thereapeutic area, product/service line) or geography (competition defined as benchmark).Statistics related to the organisation fulfilling customer needs and meeting expectations of a quality product or service at the right price, delivered efficiently and completely e.g. customer feedback results, level of complaints received.Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.Measures related to managing customer service whether through call centres or other means e.g. number of calls received, queries resolved, timeliness statistics (such as call answering time, abandoned calls, time to resolve queries), availability of technology to customers (such as order-tracking).

Analysis of the diversity of the organisation's employee base e.g. statistics regarding nationalities, gender ratios (across the organisation, at senior levels and in recent recruitment), education levels, unionised/non-unionised, full-time/part-time, by grade, by age, by length of service, levels of skills shortages (headcount as % of forecast needs).Statistics related to the organisation fulfilling employee needs and meeting expectations regarding compensation, benefits, training and development, work-life balance, e.g. employee feedback results, absence rates.Analysis of the organisation's ability to identify, attract and select potential employees and the costs of doing so e.g. number of applicants per position, % accepting offers/starting employment, internal vs. external filling of positions, return on investment in recruitment, cost per hire (advertising, recruitment, selection, relocation), acquisition of other organisations to secure employee talent.Indicators of the organisation's ability to retain employees (key and other) and their advocacy of the organisation e.g. analysis of how long employees have been with the organisation, % voluntary vs. involuntary leavers, employee turnover (key and other), % of employees who are willing to or do recommend the organisation to potential employees, % of new employees arising from recommendations.Indicators of the value each employee brings to the organisation e.g. average revenue per employee, value added per employee, absence/sickness rates.Statistics related to the organisation's compensation of employees e.g. levels of compensation by employee demographic, compensation costs as % of revenue, information on performance related compensation e.g. % employees whose performance drives their compensation, use of profit sharing/share option schemes.Statistics relating to the organisation's obligations for former employees e.g. retirement benefit costs.Statistics related to the organisation's training and development of its employees e.g. training investment (direct and indirect i.e. opportunity cost of employees' time), information on employee development (e.g. extent of job rotation), average training time per employee, use of outsourced training, return on investment in training.Statistics relating to the organisation's communication with its employees and service levels provided to them e.g. efficiency of employee service centres.Statistics related to the quality of and dependence on the organisation's key employees (such as investment research professionals, research scientists, software developers) e.g. track record/past successes, quality of work as measured by an independent third party, relevant work experience, relevant qualifications, % of employees generating significant revenue, dependence on employees with particular skill sets, extent of unions' influence.Statistics related to the organisation's management of the social and ethical risks associated with its people e.g. avoiding engaging in discrimination (hiring, compensation, training access, promotion, termination, retirement) based on race, caste, national origin, religion, disability, gender, sexual orientation, union memebership or political affiliation, respecting the right of all personnel to form and join trade unions of their choce and to bargain collectively, adhering to laws and industry standards on working hours, statistics related to absence rates, cost of absence, incident rates, amount of lost time, health and safety costs.

Statistics regarding the organisation's investment in innovation and use of partnerships e.g. costs (absolute or % of revenue), capitalised expenditure, time commitments, payback periods for research, development of new or improved products, services and processes, implementation of enabling technologies, portfolio/project management, cost/benefits of outsourcing research or collaborating on other elements of the development cycle.Statistics indicating how efficient the organisation's innovation and exploration processes are e.g. indicators of organisation's ability to generate innovative ideas (e.g. for products/services, processes, structures) and manage the development of those ideas e.g. number of ideas generated (per employee, customer or other stakeholder), ratio of ideas generated to those developed further, number of improvement suggestions per employee, % of innovations passing each stage in the development cycle, attrition rates, time taken for the organisation's product/service/process innovations to complete the phases of development from idea generation to commercialisation, including improvements to that cycle time. (note that this would not include production/sales cycle time which is covered within the supply chain/customers elements) Analysis of the organisation's value generation from its innovations e.g. statistics regarding new/improved products/services/processes, by stage within the innovation process (e.g. idea generation, product design, prototyping, test launch), value of innovation portfolio/pipeline, information on results of testing innovations in the organisation's markets e.g. trial products/services, new business structures such as store format, statistics indicating the contribution generated by the organisation from proven innovations (internally generated and purchased) over a period (often 3-5 years) e.g. revenue/profitability from new products/services (x% sales from products introduced in last Y years), cost/time savings from new or improved processes/technologies, return on innovation expenditure (new products/services, formats, structures), statistics indicating how much revenue, cost savings or measure of return the organisation anticipates from innovations which are at various stages in its innovation portfolio.Statistics regarding the organisation's risk management of innovation and exploration e.g. dependence on certain innovations for a significant amount of revenue/value growth such as "the impact if X project fails would be Y".

Statistics regarding brand management, investment and development e.g. costs associated with increasing consumer awareness and/or perception of the organisation's corporate/product brands e.g. sponsorship. (Note sales and marketing costs are scored separately), return on brand development costs (revenues as a result of brand development spend divided by brand development spend). Statistics regarding intellectual asset management, investment and development e.g. costs of and investment in intellectual assets, return on intellectual assets development costs (revenues as a result of intellectual assets development spend divided by intellectual assets spend). Statistics related to the organisation's investment in marketing and advertising and its effectiveness e.g. advertising costs (banner ads, free promotions), investment in affiliation programs, loyalty programs, marketing and sales payroll, sales commissions, by distribution channel (TV, radio, internet, billboard), by brand strategy being followed e.g. brand extension, master brand, geographical brands, return on marketing investment (revenues as a result of marketing spend divided by marketing spend). Statistics regarding the value generated by the organisation's brands and intellectual assets e.g. gross profits less brand development costs by brand, number of patents held/registered each period, valuation of intellectual assets/brand portfolios, basis used for valuation, % of total revenues reliant on protected intellectual assets such as patented products and other rights, length of time organisation can expect to sustain that competitive advantage, royalties received, licensing income, average revenue per licensee, certification that royalties/licensing income received are in accordance with agreements, royalty payments, payments to acquire licenses, return on licensing activities, impact on innovation pipeline.Information (by market area e.g. region, country, demographic group) regarding consumer and stakeholder (investors, regulators, employees, Non-Government Organisations, patients) familiarity with the organisation's brands or corporate name (e.g. spontaneous awareness in a survey) or association with brand values and/or other characteristics such as quality, price, trust.Statistics related to the protection and defence of the organisation's brands and intellectual assets, including trademarks, patents, licences, product ideas and secrets e.g. claim settlement activities indicating potential licensing revenue or infringement issues.

Statistics regarding the organisation's supply chain cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations e.g. cash to cash cycle time, time taken to activate services (provisioning time), days sales/purchases outstanding, tracking of order backlog, order pipeline, cost of installation of quality monitoring devices, cost of quality control departments, cost reductions achieved and savings targets through partnerships and collaborations, extent of operations involved in partnerships and collaborations (procurement, production, storage, delivery, sub-advisory arrangements), organisation's "ownership" of outsourced/partnership operations across the supply chain and effectiveness measures, supplier perceptions of relationship with organisation, on-time payment statistics.Statistics related to the organisations' supply chain risk management e.g. impact of product life cycles and stewardship, statistics regarding the organisation's dependence on certain suppliers for a significant percentage of raw materials or other supplies.Statistics related to the organisation's supply chain planning e.g. how close estimates are to actuals over a period (such as inventory level, storage space, order lead times, quality rates, production schedules, deliveries, costs), use of just-in-time inventory processes, lead times required to change suppliers, re-configure production facilities, costs of supply chain planning/forecasting departments.Statistics relating to the organisation's product/service procurement process e.g. % purchase orders received on time/complete, purchase requisition/order error rates, % materials arriving "just in time", cycle times for requisition approval, requisition to order/delivery, indicators of extent to which the organisation improves its ways of sourcing products/services such as time/cost impacts of transactions processed using B2B methods, cost of purchases as % of revenue/cost of sales, average cost per supplier/purchase order.Statistics relating to the organisation's manufacturing/production process e.g. % defects in production, first time quality/scrap rates, yield from raw materials, manufacturing cycle time, order to production completion lead time, cycle time improvements, time to make changes in production, time to recover investment in new processes/technology through increased sales, monetary amount of investment in new production processes/technology, fixed and variable manufacturing costs, unit costs of production.Statistics regarding storage of the organisation's products and services e.g. product/service variety/choice (such as multiple brands on the shelves, tailored services), stockouts, excess inventory levels, inventory ageing and obsolescence rates, warehousing costs as % of revenue/cost of sales, data storage facility costs.Statistics regarding the organisation's delivery/distribution of products/services e.g. on time deliveries, perfect order rates, order fill rate, incomplete/wrong deliveries, errors in statement production, quality and speed of call/data transfers, service interruptions, billing accuracy, website content accuracy, delivery cycle time, policy issue efficiency, different forms of channel available such as use of e-commerce, extent of reach (networks, branches, ATMs, offices), freight as % of revenues/cost of sales, cost per unit delivered.Statistics regarding the organisation's product returns or service restoration process e.g. extent of repeat defects/repairs/service outages, accuracy of refund procedures.statistics regarding repairs completed on time, average time to complete repair or return service, information regarding the organisation's available channels for returns (such as arranged by organisation itself or customer responsibility and cost), costs under warranty programmes, storage/redelivery costs, service re-connection costs.Statistics regarding the environmental, social and ethical impact of the organisation's supply chain e.g. impact of suppliers, contractors, outsource partners, community giving and activities and their impact (such as employee volunteering, fit with the business and value added to the organisation), adherence to Child/forced labour regulations and industry standards, adherence to legal and industry minimum wage and benefits standards, compliance or non-compliance with other environmental, social and ethical regulations and any associated penalties, the economic contribution made to communities and society (such as job creation, wealth distribution, taxes).

Statistics regarding the generation of value to the organisation's shareholders e.g. total shareholder return (share price appreciation plus dividends received over a period) / original share price.Statistics related to the shareholder value generated by the organisation e.g. Economic Profit including methods of calculation.Statistics related to the shareholder value generated by the organisation e.g. Economic Value Added (EVA), Discounted Free Cash Flow, Cash Flow Return on Investment (CFROI) and others, including methods of calculation.Statistics indicating the volatility of the organisation's share price over time e.g. graphical representation of price, perhaps compared to a stock exchange index.Statistics related to the organisation's return on capital e.g. return on equity (ROE), return on average assets (ROA), return on risk adjusted capital (RAROC), return on capital employed (ROCE), free cash flow as % of economic capital.Statistics related to the weighted average cost of capital to the organisation (% debt in capital structure * cost of debt + % equity in capital structure * cost of equity) e.g. values, forecasts, assumptions behind calculations.Statistics related to the internal cost to the organisation for the use of its economic capital e.g. economic capital employed * cost of that capital.Statistics related to the period over which the organisation forecasts future cash flow e.g. assumptions behind choice of period, changes in length of period used.


wici-entry-point.xsdFree cash flow statisticsRevenue growthSignificant costsSelling price growthSales volume growth and mixRestructuring costs/benefitsCost reductionsShare options expense statisticsMarginsCash profit margin statisticsEarnings per shareCash profit marginAccounting tax rate/chargeCash tax rate

Performance - Economic - Financial AssetsInvestments statisticsFunding statisticsCapital statisticsFinancial risk management statistics

Strategy and Structure [Abstract]Goals and Objectives

General Goals and ObjectivesStrategic direction Strategic planning processShort/medium term business and operational objectives, incSegmental business and operational objectives, including tGrowth strategy

Economic goals and objectives Total shareholder return goals and objectivesReturns in excess of cost of capital objectiveSegmental return in excess of cost of capital objectiveOther economic performance objectives

Financial assets/liabilities goals and objectivesFinancial risk management (including financial instruments) sInvestments goals and objectivesFunding goals and objectivesCapital goals and objectives

Physical Assets goals and objectivesCondition of physical assets goals and objectivesUtilisation of physical assets goals and objectives Physical assets - environmental, health and safety impact goPhysical assets risk management goals and objectives

Customer goals and objectivesCustomer demographics, penetration and dependence goals Customer satisfaction goals and objectivesCustomer retention, loyalty and advocacy goals and objectivCustomer revenue generation goals and objectivesCustomer costs goals and objectivesCustomer service, communication and relationship manageme

People goals and objectivesCorporate culture and valuesPeople demographics, diversity and skills goals and objectivPeople satisfaction goals and objectivesPeople recruitment goals and objectivesPeople retention and advocacy goals and objectives

Documentation - English (United States)Statistics related to the free cash flow generated by the organisation.Indicators of the movement in the organisation's revenues over a specified period.Statistics regarding the organisation's significant costs by segment e.g. maintenance costs, analysis of overheads, operating efficiency ratios by geography.Indicators of the movement in the organisation's revenue as a result of changes in selling prices e.g. premium rate changes, product pricing, service pricing.Statistics related to the movement in the organisation's revenue as a result of changes in the volume/mix of products/services sold.Statistics related to the organisation restructuring e.g. costs of redundancy programmes, targeted future savings as a result of restructuring.Statistics regarding the organisation's efforts to reduce costs across their businesses and operations.Statistics regarding the organisation's share option expense e.g. amount expensed/not expensed in period, value of options outstanding.Information regarding margins generated on the organisation's sales e.g. gross profit as % of revenue.Statistics related to the cash profit margin made by the organisation by segment e.g. earnings before interest, tax, depreciation and amortisation (EBITDA) by geography, business, product area, therapeutic area, service type.Information regarding the accounting earnings generated by the organisation e.g. net income/no. of shares in issue, including different basis for calculations e.g. primary, diluted, non-GAAP performance measures.Information regarding the cash profit margin made by the organisation e.g. earnings before interest, tax, depreciation and amortisation (EBITDA).Statistics related to the organisation's accounting tax rate/charge compared to the applicable statutory tax rate/charge e.g. effective tax rate (accounting tax charge as % of profit before tax), reconciliation from legal tax charge to accounting tax charge.Statistics related to the cash amount of tax payable by the organisation e.g. adjusted for effects of deferred tax (non-cash item) and tax shields (such as created through interest income/expense offsets).

Statistics related to the investments managed by the organisation (for their own account and on behalf of customers) by category of investment including cash deposits e.g. amount managed, growth arising from investment performance, growth arising from new customers/cash flow in.Statistics regarding the organisation's funding e.g. levels of borrowing and repayment schedules, sensitivity analysis, impact of off-balance sheet arrangements, levels of working capital, credit/debt ratings, effect of covenants and capital constraints.Statistics related to the organisation's capital structure/levels (regulatory, operating, non-operating and/or economic capital) and distributions e.g. debt to equity ratios, operating leverage, gearing, economic capital levels and reconciliation to shareholders' equity, capital by business or geography, capital not utilised in the operating business of the organisation, cash available in the business, restrictions placed on the organisation regarding distributing profits/dividends (such as due to regulatory solvency requirements, regulations in territories in which the organisation operates), returns to shareholders other than by way of dividend (such as share buy-backs).Statistics related to the organisation's financial risk e.g. calculated levels of risk (such as credit, market, liquidity), results of risk management processes such as value at risk tables over the period, results of using financial instruments such as exposed position over the period, profits/losses made on hedging/trading activities.

Statement of the organisation's strategic direction required to achieve their broad, fundamental business aims or vision e.g. mission statement, statement of approach (generalist/integrated vs. specialist). Explanation of the strategic planning process followed by the organisation e.g. who is responsible/accountable for strategic planning, time horizons used, factors assessed in planning (e.g. product/service types, customer types, geographies), key strategic challenges (e.g. competition, resource constraints), basis for strategic plans (e.g. scenario planning, historical data, forecasts), communication of strategy throughout the organisation.Explanation of the organisation's short/medium term business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase customers in period. Is there a statement of the organisation's specific quantitative targets by which to measure the achievement of their short/medium term business and operational objectives? Is there a statement of specific qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining the peer group, share indices.Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices. Explanation of the organisation's growth strategy e.g. alignment with overall business goals, organic vs. acquisitive/investment, market penetration, market development, product development, diversification.

A specific shareholder value metric measuring generation of value to the organisation's shareholders, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. to be in the top quartile of a peer group for total shareholder return.A specific shareholder value metric measuring returns in excess of the weighted average cost of capital, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. economic profit.A specific shareholder value metric measuring segmental returns in excess of the segmental weighted average cost of capital, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. economic profit by segment.Objectives for economic performance measures, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. return on capital, weighted average cost of capital, free cash flow, revenue growth, margins.

Explanation of the organisation's strategy for managing financial risks, including hedging and trading e.g. strategies to address identified financial risks (such as credit, market, liquidity, access to capital markets, cost of capital) such as limiting risks acceptable, develop financing opportunities, capital allocation, hedging/trading operations (such as hedging changes in purchase/selling prices).Statement of the organisation's strategy for its investments, including cash deposits e.g. target investment portfolio structure, timetable for acquisition/disposal of investments.Statement of the organisation's strategy for its funding e.g. sources of long-term funding, target levels of borrowings, use of working capital, use of off balance sheet arrangements, target credit/debt ratings, terms of covenants.Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.

Explanation of the organisation's goals and objectives for the condition of their physical assets? e.g. plans for replacement, repair and maintenance, target capital expenditure, targets for maintenance programmes.Explanation of the organisation's goals and objectives for utilisation of their physical assets e.g. targets for capacity use, objectives for generating revenues from under-capacity, inventory turn targets.Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).Explanation of the organisation's strategy for managing physical assets risks e.g. strategies to address identified risks such as physical asset use and security, business continuity, disaster recovery, IT network risks.

Statement of the organisation's strategy for the demographics of its intended customers, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. target proportion of revenues from different customers, business sectors, aims for exploiting different geographic markets, dependence on significant customers, cross-selling of products into existing customer base.Statement of the organisation's goals and objectives surrounding customer satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling customer needs and meeting their expectations of a quality product or service at the right price, delivered efficiently and completely.Statement of the organisation's goals and objectives surrounding customer retention,loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives for numbers of return customers, length of customer relationship, defection/churn rates, value added through loyalty, customer recommendations.Statement of the organisation's goals and objectives surrounding average revenue per customer and customer buying behaviour including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives for average transaction numbers and size per customer/user, average revenue per customer/user, frequency of purchases, number of transations, shopper/buyer conversion rates.Statement of the organisation's goals and objectives surrounding costs to acquire, provide products/services to, serve and retain customers including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives for costs of positioning new products/services, proposal/bid costs, customer service costs.Statement of the organisation's goals and objectives surrounding servicing and communicating with customers and customer relationship management (CRM) including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction? e.g. goals and objectives for customer service channels, account management, timeliness of service, use of technology in serving customers, outsourcing of CRM, including objectives/accountability of outsource partners.

Is there a statement of the organisation's corporate culture and values? e.g. cultural qualities that the organisation tries to bring to its business, values/ethics which it expects employees to follow.Statement of the organisation's goals and objectives surrounding people demographics, diversity and skills, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding gender ratios, education profiles, skills profiles.Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.


wici-entry-point.xsdPeople efficiency goals and objectivesPeople remuneration and incentives goals and objectivesPeople legacy/former business costs goals and objectivesPeople training and development goals and objectivesPeople communication/service goals and objectivesPeople risk management (social and ethical aspects) goals aPeople risk management (dependence on and quality of empl

Innovation goals and objectivesInnovation and exploration - risk management goals and objeInnovation and exploration - value generation goals and objeInnovation and exploration - investment and partnerships goaInnovation and exploration portfolio efficiency goals and obje

Brands and intellectual assets goals and objectivesBrands and intellectual assets risk management goals and obIntellectual assets management, investment and developmentBrand management, investment and development goals and oMarketing and advertising goals and objectivesBrands and intellectual assets value generation goals and obBrands and intellectual assets reputation goals and objective

Supply chain goals and objectivesSupply chain - risk management goals and objectivesSupply chain - cross-functional goals and objectivesSupply chain - planning goals and objectivesSupply chain - sourcing goals and objectivesSupply chain - manufacturing/production goals and objectiveSupply chain - storage goals and objectivesSupply chain - delivery/distribution goals and objectivesSupply chain - returns goals and objectivesSupply chain - environmental, social and ethical aspects goal

Organisational DesignBusiness modelBusiness segmentationManagement/ organisation structure

GovernanceCorporate governance model/policyThe Board and management teamQuality of management teamIndependence of Board membersRelated partiesManagement accountabilityNature and structure of Board committees and meetingsParticipation of Board members in meetingsSuccession planningEvaluation of Board effectivenessBoard member's trainingStakeholder rights and engagementKey employee remuneration and incentivesOwnership base of organisationCommunication and disclosure polices

Risk FrameworkOverall risk frameworkInternal controls (financial and other)Politial and geopolitical risks - identification and assessmentRegulatory risks - identification and assessmentTechnology risks - identification and assessment

Documentation - English (United States)Statement of the organisation's goals and objectives surrounding people efficiency, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding average revenue per employee, value-added per employee.Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.Statement of the organisation's goals and objectives surrounding people legacy and former business costs, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding post-retirement costs, medical obligations.Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.

Statement of the organisation's goals and objectives surrounding risk management of its innovation/exploration processes, including an explanation of what the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. targets for dependence on significant innovations or explorations.Statement of the organisation's goals and objectives surrounding value generated from innovations, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding target innovation portfolio structure, market-testing plans, target revenues or other contributions from new products/services.Statement of the organisation's goals and objectives surrounding investment in innovation and exploration, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding resources required for innovation and exploration, payback periods for research, use of partnerships/collaborations.Statement of the organisation's goals and objectives surrounding efficiency in innovation and exploration, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding ideas generation, success rates and testing of new products/services, innovation and exploration cycle times, portfolio management.

Statement of the organisation's goals and objectives surrounding brands and intellectual assets risk management, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding levels of protected intellectual assets infringements.Statement of the organisation's intellectual assets management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. a statement of what the organisation considers to be its intellectual assets (e.g. patents for products or processes, know-how/expertise, trademarks, proprietary data, other rights), targets for intellectual assets investment and development, such as maximising their value through licensing, alliances and other means (including for tail-end products).Statement of the organisation's brand management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of their strategic direction e.g. current and planned approach to brand management/architecture (through a master brand, portfolio of product brands, brand extension, developed versus emerging markets), the differentiating factors for their brands, goals and objectives regarding investment by brand, brand development, costs of brand investment, effectiveness of brand investment.Statement of the organisation's marketing and advertising strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. nature of marketing and advertising focus (such as on product quality, distribution channels, pricing, promotions).Statement of the organisation's goals and objectives surrounding value generated from brands and intellectual assets, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction? e.g. goals and objectives regarding revenue/value/profitability by brand, protection of revenue from brands and intellectual assets, use of licenses, royalties. Statement of the organisation's goals and objectives surrounding the reputation of its brands and intellectual assets, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding brand/corporate name awareness and perception.

Statement of the organisation's strategy for risk management of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding product stewardship, product life cycle management, supplier dependence.Statement of the organisation's goals and objectives for cross-functional aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations, and supplier relationships.Statement of the organisation's goals and objectives for planning its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding forecasting, reliability and flexibility of supply chain plans.Statement of the organisation's goals and objectives for sourcing products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding structure of procurement departments (centralised or decentralised), strategies for reducing purchasing costs and ensuring high quality supplies, use of e-commerce in procurement, dependence on certain suppliers.Statement of the organisation's strategy for manufacturing products, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding whether they make to order or to hold inventories, strategies for ensuring production quality, reducing manufacturing costs, use of excess capacity, location of facilities relative to distribution channels.Statement of the organisation's strategy for storage of raw materials, finished goods, data, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding use of warehousing, customer premises, length of storage time.Statement of the organisation's strategy for delivery/distribution of its products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding different channels to be used, use of e-commerce.Statement of the organisation's strategy for dealing with returns of products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding use of warranty plans, replacement vs. repair, reinstatement of service.Statement of the organisation's strategy for environmental, social and ethical aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding the environmental impacts of its supply chain participants, humna rights, labour standards, corruption.

Explanation of the nature and rationale of the organisation's business model and its relevance to the strategy e.g. direct sales, solely internet based.Explanation of the nature and rationale of the organisation's business segments and their relevance to the strategy e.g. segmented into product/service types, geographies, customer types, delivery channel types, risk profiles or by other characteristics, including the role of the organisation's head office.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.

Information indicating that the organisation has a written corporate governance policy, including issues such as transparency, board membership, independence, committees, regulatory oversight, management compensation, internal audit.Information regarding members of the organisation's Board and management teams e.g. background, experience, responsibilities, length of time in role.Statistics related to the quality of leadership within the organisation e.g. perceptions (internal/external) of the quality of the management team/CEO.Information regarding independence of Board members e.g. the organisation's acknowledgement of best practice definitions of independent, number of current independent directors, requirements of the organisation's corporate governance model relating to proportion of independent directors. Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.Information regarding measures for which members of the organisation's management team are held accountable e.g. Mrs Smith is the Customer Relations Director for X business and has a target to increase new customers by x% in the next 3 years.Information regarding the organisation's Board and corporate governance committees and their meetings e.g. membership, delegated responsibilities, number of times key bodies meet, the meeting agendas, achievements against those agendas and future expected outcomes.Information related to the participation of the organisation's Board members in Board and committee meetings e.g. their attendance record for each body they are a member of, consequences of repeated non-attendance.Information regarding plans for future changes of people holding key management positions within the organisation e.g. existence of succession planning committees, timescale reviewed, accuracy of planning.Information regarding the process or standard by which the effectiveness or performance of the organisation's Board and its major committees such as the audit committee is measured e.g. self-assessment by the board/committee, assessment by third parties.

Information regarding the rights of the organisation's various stakeholders e.g. employee consultation rights, supplier rights (e.g. to prompt payment). Explanation of systematic processes related to the organisation's engagement with stakeholders e.g. basis for identification and prioritisation of major stakeholders (such as employees, investors, suppliers, managers, customers, governments/regulators, NGOs), definition of approach to stakeholder engagement (e.g. surveys, focus groups, community panels, corporate advisory panels, written communication), use of stakeholder input in identifying, managing and reporting issues and risks such as social, environmental, products/services.Statistics regarding remuneration and incentives provided to the organisation's Board members, management and other key employees e.g. average compensation, linkage of compensation to shareholder value creation including share options, performance based incentives/bonuses.Information about the ownership base of the organisation e.g. significant shareholders, potential dilutions that may arise from changes in ownership.Information indicating that the organisation has a written communications policy addressing the relationship between the organisation, investors, regulators and other key stakeholder e.g. a positive statement regarding transparency of reporting.

Information regarding the organisation's overall risk framework e.g. policies and procedures for identifying and assessing risks (both internal and external), allocating responsibilities for specific risks, involvement of the board, tools and controls used to monitor risk management, use of particular risk management models, evaluation of risks in investment/project appraisals.Explanation of the organisation's internal controls e.g. the control environment surrounding financial, operational and compliance reporting and disclosure (structure, culture), policies/practices for communicating internal controls to employees and embedding them in business processes, and oversight of effectiveness of internal controls by management and others such as internal audit.Information regarding the organisation's framework to address political and geopolitical risks (such as operating in unstable regions) e.g. policies and procedures for identifying and assessing political and geopolitical risks, allocating responsibilities for political and geopolitical risks, commitment of senior management to such issues, tools and controls used to monitor political and geopolitical risk management across all business units, evaluation of political and geopolitical risks in investment/project appraisals.Information regarding the organisation's regulatory risk framework e.g. policies and procedures for identifying and assessing regulatory risks, allocating responsibilities for regulatory risks, commitment of senior management to such issues, tools and controls used to monitor regulatory risk management across all business units, evaluation of regulatory risks in investment/project appraisals.Information regarding the organisation's framework to address technology risks such as privacy, security, systems development and implementation e.g. policies and procedures for identifying and assessing technology risks, allocating responsibilities for technology risks, commitment of senior management to such issues, tools and controls used to monitor technology risk management across all business units, evaluation of technology risks in investment/project appraisals.


wici-entry-point.xsdFinancial risks - identification and assessmentEnvironmental risks - identification and assessmentSocial and ethical risks - identification and assessmentSupply chain risks - identification and assessment

* [400000] KPI by CategoryKPI Category - Brands and intellectual assets [Abstract]

Regulation of intellectual assets Brands and intellectual assets goals and objectivesBrands and intellectual assets risk management goals and objectivesIntellectual assets management, investment and development goals aBrand management, investment and development goals and objectiveMarketing and advertising goals and objectivesBrands and intellectual assets value generation goals and objectivesBrands and intellectual assets reputation goals and objectivesManaging for Value - Brands and intellectual assetsManaging brand management, investment and developmentManaging intellectual assets management, investment and developmManaging marketing and advertising costs and effectivenessManaging brands and intellectual assets value generationManaging awareness and perception of brand/corporate nameManaging brands and intellectual assets risksPerformance - Operating - Brands and intellectual assetsBrand management, investment and development statisticsIntellectual assets management, investment and development statistiMarketing and advertising statisticsBrands and intellectual assets value generation statisticsAwareness and perception of brand/corporate name Brands and intellectual assets risk management statistics

KPI Category - Customer [Abstract]Competitive EnvironmentMarket definitionMarket sizeMarket growthLevel of current and future competitionDemographic trends - customersSeasonality of demandCustomer goals and objectivesCustomer demographics, penetration and dependence goals and objeCustomer satisfaction goals and objectivesCustomer retention, loyalty and advocacy goals and objectivesCustomer revenue generation goals and objectivesCustomer costs goals and objectivesCustomer service, communication and relationship management goalsManaging for Value - CustomersManaging customer demographics, penetration and dependenceManaging customer satisfactionManaging customer retention, loyalty and advocacyManaging customer revenue generationManaging customer costs Managing customer service, communication and relationshipsPerformance - Operating - CustomersCustomer demographics, penetration and dependence statisticsMarket share statisticsCustomer satisfaction statisticsCustomers retention, loyalty and advocacy statistics

Documentation - English (United States)Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals. Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals. Information regarding the organisation's framework to address operational risk e.g. risks within supply chain and distribution channels (scarce resources, critical factors of production (e.g. licences granted to organisation or competitors), product defects, inefficient delivery.

Information regarding current and potential changes to intellectual assets regulations/laws in the organisation's key markets e.g. patents, know-how/expertise, trademarks, proprietary data, licensing/royalties, other rights.




A clear definition of the market(s) in which the organisation operates e.g. our organisation's products/services address three major market sectors, X, Y and Z.Statistics regarding the total market size for all players within the organisation's industry.Change in size of total market (volume or value) by business area as deined by the organisation (e.g. thereapeutic area, product/service line) or by geography.Analysis of the organisation's competitors e.g. information about new entrants or substitute products to the market, the number of competitors and the intensity of rivalry between them, competitive advantages of the organisation or its competitors, anticipated period of those competitive advantages.Population statistics and impact of changing population on the organisation's customers e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Information related to the organisation's exposure to varying demand due to the cyclical nature of the industries which their products/services serve.



Analysis of the organisation's customer base e.g. by income, new vs. existing, profitability/value to the organisation, active vs. dormant, domestic vs. international, website user type (first time, registered, repeat), loyalty programme participants, contract vs. non-contract, end-user vs. intermediate customer, dependence on certain customers for a significant % of sales or profits and credit risk arising from customer base, extent of cross selling of the organisation's products or services into the customer base e.g. customers hold 5 different products from the organisation compared to 3 last year, % of pet food customers also buying pet insurance, number of different service offerings taken up.percentage financial or voume penetration by the organisation of a clearly defined business area (e.g. thereapeutic area, product/service line) or geography (competition defined as benchmark).Statistics related to the organisation fulfilling customer needs and meeting expectations of a quality product or service at the right price, delivered efficiently and completely e.g. customer feedback results, level of complaints received.Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.


wici-entry-point.xsdCustomers revenue generation statisticsCustomer costs statisticsCustomer service statistics

KPI Category - Economic Performance [Abstract]Selling price/margins environment Economic goals and objectivesTotal shareholder return goals and objectivesReturns in excess of cost of capital objectiveSegmental return in excess of cost of capital objectiveOther economic performance objectivesPerformance - EconomicPerformance - Economic - Economic performanceTotal shareholder returnReturns in excess of cost of capitalInternal shareholder value metricShare price volatilityReturn on capital Weighted average cost of capitalEconomic capital chargeCash flow forecast periodFree cash flow statisticsRevenue growthSignificant costsSelling price growthSales volume growth and mixRestructuring costs/benefitsCost reductionsShare options expense statisticsMarginsCash profit margin statisticsEarnings per shareCash profit marginAccounting tax rate/chargeCash tax rate

KPI Category - Financial Assets [Abstract]Economic environmentFinancial assets/liabilities goals and objectivesFinancial risk management (including financial instruments) strategyInvestments goals and objectivesFunding goals and objectivesCapital goals and objectivesFinancial risks - identification and assessmentManaging for Value - Financial Assets and LiabilitiesManaging investmentsManaging capital Managing fundingManaging financial risksPerformance - Economic - Financial AssetsInvestments statisticsFunding statisticsCapital statisticsFinancial risk management statistics

KPI Category - Innovation [Abstract]Market innovationsTechnological environment

Documentation - English (United States)Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.Measures related to managing customer service whether through call centres or other means e.g. number of calls received, queries resolved, timeliness statistics (such as call answering time, abandoned calls, time to resolve queries), availability of technology to customers (such as order-tracking).

Details of the organisation's exposure to movements/trends in selling prices/margins for its products/services e.g. sensitivity analysis across price ranges, deflation of technology products, premium rate trends, margin trends.


Statistics regarding the generation of value to the organisation's shareholders e.g. total shareholder return (share price appreciation plus dividends received over a period) / original share price.Statistics related to the shareholder value generated by the organisation e.g. Economic Profit including methods of calculation.Statistics related to the shareholder value generated by the organisation e.g. Economic Value Added (EVA), Discounted Free Cash Flow, Cash Flow Return on Investment (CFROI) and others, including methods of calculation.Statistics indicating the volatility of the organisation's share price over time e.g. graphical representation of price, perhaps compared to a stock exchange index.Statistics related to the organisation's return on capital e.g. return on equity (ROE), return on average assets (ROA), return on risk adjusted capital (RAROC), return on capital employed (ROCE), free cash flow as % of economic capital.Statistics related to the weighted average cost of capital to the organisation (% debt in capital structure * cost of debt + % equity in capital structure * cost of equity) e.g. values, forecasts, assumptions behind calculations.Statistics related to the internal cost to the organisation for the use of its economic capital e.g. economic capital employed * cost of that capital.Statistics related to the period over which the organisation forecasts future cash flow e.g. assumptions behind choice of period, changes in length of period used.Statistics related to the free cash flow generated by the organisation.Indicators of the movement in the organisation's revenues over a specified period.Statistics regarding the organisation's significant costs by segment e.g. maintenance costs, analysis of overheads, operating efficiency ratios by geography.Indicators of the movement in the organisation's revenue as a result of changes in selling prices e.g. premium rate changes, product pricing, service pricing.Statistics related to the movement in the organisation's revenue as a result of changes in the volume/mix of products/services sold.Statistics related to the organisation restructuring e.g. costs of redundancy programmes, targeted future savings as a result of restructuring.Statistics regarding the organisation's efforts to reduce costs across their businesses and operations.Statistics regarding the organisation's share option expense e.g. amount expensed/not expensed in period, value of options outstanding.Information regarding margins generated on the organisation's sales e.g. gross profit as % of revenue.Statistics related to the cash profit margin made by the organisation by segment e.g. earnings before interest, tax, depreciation and amortisation (EBITDA) by geography, business, product area, therapeutic area, service type.Information regarding the accounting earnings generated by the organisation e.g. net income/no. of shares in issue, including different basis for calculations e.g. primary, diluted, non-GAAP performance measures.Information regarding the cash profit margin made by the organisation e.g. earnings before interest, tax, depreciation and amortisation (EBITDA).Statistics related to the organisation's accounting tax rate/charge compared to the applicable statutory tax rate/charge e.g. effective tax rate (accounting tax charge as % of profit before tax), reconciliation from legal tax charge to accounting tax charge.Statistics related to the cash amount of tax payable by the organisation e.g. adjusted for effects of deferred tax (non-cash item) and tax shields (such as created through interest income/expense offsets).

Analysis of external economic factors impacting the organisation e.g. types of economic system in key geographies, exchange rates of key currencies, stability/efficiency of key financial markets, business cycle stage (prosperity, recession, recovery), unemployment rates, economic growth rates, interest and inflation rates.

Explanation of the organisation's strategy for managing financial risks, including hedging and trading e.g. strategies to address identified financial risks (such as credit, market, liquidity, access to capital markets, cost of capital) such as limiting risks acceptable, develop financing opportunities, capital allocation, hedging/trading operations (such as hedging changes in purchase/selling prices).Statement of the organisation's strategy for its investments, including cash deposits e.g. target investment portfolio structure, timetable for acquisition/disposal of investments.Statement of the organisation's strategy for its funding e.g. sources of long-term funding, target levels of borrowings, use of working capital, use of off balance sheet arrangements, target credit/debt ratings, terms of covenants.Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.



Innovations in the organisation's market e.g. new and improved products/services/production methods, new forms of business organisation (franchises, joint ventures, alliances), new uses/markets/distribution channels for existing products. Volume/value of opportunities arising from those innovations.Analysis of impacts to the organisation from technology effects on their macro-environment e.g. the impact on markets when robotics was first introduced.


wici-entry-point.xsdInnovation goals and objectivesInnovation and exploration - risk management goals and objectivesInnovation and exploration - value generation goals and objectivesInnovation and exploration - investment and partnerships goals and oInnovation and exploration portfolio efficiency goals and objectivesManaging for Value - InnovationManaging innovation and exploration investment and partnershipsManaging innovation and exploration efficiencyManaging innovation and exploration value generationManaging innovation and exploration risksPerformance - Operating - InnovationInnovation and exploration investment and partnership statisticsInnovation and exploration efficiency statisticsInnovation and exploration value generation statisticsInnovation and exploration risk management statistics

KPI Category - Market and Strategy [Abstract]Regulatory environmentLegal and regulatory environmentAdvocacy/lobby group actionMacro EnvironmentPolitical and geopolitical environmentGoals and ObjectivesGeneral Goals and ObjectivesStrategic direction Strategic planning processShort/medium term business and operational objectives, including taSegmental business and operational objectives, including targets anGrowth strategyOrganisational DesignBusiness modelBusiness segmentationGovernanceCorporate governance model/policyThe Board and management teamIndependence of Board membersRelated parties Management accountabilityNature and structure of Board committees and meetingsParticipation of Board members in meetingsEvaluation of Board effectivenessBoard member's trainingStakeholder rights and engagementOwnership base of organisationCommunication and disclosure policesRisk FrameworkOverall risk frameworkInternal controls (financial and other)Politial and geopolitical risks - identification and assessmentRegulatory risks - identification and assessmentTechnology risks - identification and assessment

KPI Category - People [Abstract]Social and ethical environmentDemographic trends - peoplePeople goals and objectivesCorporate culture and values





Analysis of actions by/requirements of government, inter-governmental organisations, legal authorities and regulators impacting the organisation's market environment e.g. health reforms, legacy costs of retirees, de-regulation, privatisation, capital adequacy, pensions mi-selling, money-laundering.Analysis of actions by third parties such as lobbyists, advocacy/political action groups, trade associations, activists and other interested parties impacting the organisation's markets e.g. product safety concerns.

Analysis of external political and geopolitical factors impacting the organisation e.g. political stability in key geographies, trade regulations and tariffs in key markets, geographical position, territorial size, natural conditions, being rich or short of resource endowment, characteristics of the people, the base of national power, domestic and foreign policy, international status, relative strength of countries and their interrelationship and mutual influence.


Explanation of the nature and rationale of the organisation's business model and its relevance to the strategy e.g. direct sales, solely internet based.Explanation of the nature and rationale of the organisation's business segments and their relevance to the strategy e.g. segmented into product/service types, geographies, customer types, delivery channel types, risk profiles or by other characteristics, including the role of the organisation's head office.

Information indicating that the organisation has a written corporate governance policy, including issues such as transparency, board membership, independence, committees, regulatory oversight, management compensation, internal audit.Information regarding members of the organisation's Board and management teams e.g. background, experience, responsibilities, length of time in role.Information regarding independence of Board members e.g. the organisation's acknowledgement of best practice definitions of independent, number of current independent directors, requirements of the organisation's corporate governance model relating to proportion of independent directors. Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.Information regarding measures for which members of the organisation's management team are held accountable e.g. Mrs Smith is the Customer Relations Director for X business and has a target to increase new customers by x% in the next 3 years.Information regarding the organisation's Board and corporate governance committees and their meetings e.g. membership, delegated responsibilities, number of times key bodies meet, the meeting agendas, achievements against those agendas and future expected outcomes.Information related to the participation of the organisation's Board members in Board and committee meetings e.g. their attendance record for each body they are a member of, consequences of repeated non-attendance.Information regarding the process or standard by which the effectiveness or performance of the organisation's Board and its major committees such as the audit committee is measured e.g. self-assessment by the board/committee, assessment by third parties.

Information regarding the rights of the organisation's various stakeholders e.g. employee consultation rights, supplier rights (e.g. to prompt payment). Explanation of systematic processes related to the organisation's engagement with stakeholders e.g. basis for identification and prioritisation of major stakeholders (such as employees, investors, suppliers, managers, customers, governments/regulators, NGOs), definition of approach to stakeholder engagement (e.g. surveys, focus groups, community panels, corporate advisory panels, written communication), use of stakeholder input in identifying, managing and reporting issues and risks such as social, environmental, products/services.Information about the ownership base of the organisation e.g. significant shareholders, potential dilutions that may arise from changes in ownership.Information indicating that the organisation has a written communications policy addressing the relationship between the organisation, investors, regulators and other key stakeholder e.g. a positive statement regarding transparency of reporting.


Analysis of impacts to the organisation of socio-cultural trends (e.g. changing preferences, cultural values), actions by governments, regulators and pressure groups relating to social issues (e.g. minimum wage rights, diversity, pensions), non-government organisations' campaigns (e.g. transparency of Corporate Social Responsibility).Population statistics and impact of changing population on the organisation and its employees e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.

Is there a statement of the organisation's corporate culture and values? e.g. cultural qualities that the organisation tries to bring to its business, values/ethics which it expects employees to follow.


wici-entry-point.xsdPeople demographics, diversity and skills goals and objectivesPeople satisfaction goals and objectivesPeople recruitment goals and objectivesPeople retention and advocacy goals and objectivesPeople efficiency goals and objectivesPeople remuneration and incentives goals and objectivesPeople legacy/former business costs goals and objectivesPeople training and development goals and objectivesPeople communication/service goals and objectivesPeople risk management (social and ethical aspects) goals and objecPeople risk management (dependence on and quality of employees) gManagement/ organisation structureQuality of management teamSuccession planningKey employee remuneration and incentivesSocial and ethical risks - identification and assessmentManaging for value - peopleManaging employee demographics, diversity and skillsManaging employee satisfactionManaging employee recruitmentManaging employee retention and advocacyManaging employee efficiencyManaging employee remuneration and incentivesManaging employee legacy and former business costs including retireManaging employee training and developmentManaging employee communication and serviceManaging people risks - social and ethical aspectsManaging people risks - dependence on and quality of employeesPerformance - Operating - PeoplePeople demographics, diversity and skills statisticsEmployee satisfaction statisticsPeople recruitment statisticsPeople retention and advocacy statisticsEmployee efficiency statisticsEmployee compensation statisticsEmployee benefits and retirement/legacy costsEmployee training and development statisticsEmployee communication and service statisticsPeople risk management - dependence and quality of employees statiPeople risk management - social and ethical impact statistics

KPI Category - Physical Assets [Abstract]Environmental environmentPhysical Assets goals and objectivesCondition of physical assets goals and objectivesUtilisation of physical assets goals and objectives Physical assets - environmental, health and safety impact goals and oPhysical assets risk management goals and objectivesEnvironmental risks - identification and assessmentManaging for Value - Physical AssetsManaging physical assets conditionManaging physical assets utilisationManaging physical assets - environmental, health and safety aspectsManaging physical assets risksPerformance - Operating - Physical AssetsPhysical assets - condition statistics

Documentation - English (United States)Statement of the organisation's goals and objectives surrounding people demographics, diversity and skills, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding gender ratios, education profiles, skills profiles.Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.Statement of the organisation's goals and objectives surrounding people efficiency, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding average revenue per employee, value-added per employee.Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.Statement of the organisation's goals and objectives surrounding people legacy and former business costs, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding post-retirement costs, medical obligations.Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.Statistics related to the quality of leadership within the organisation e.g. perceptions (internal/external) of the quality of the management team/CEO.Information regarding plans for future changes of people holding key management positions within the organisation e.g. existence of succession planning committees, timescale reviewed, accuracy of planning.Statistics regarding remuneration and incentives provided to the organisation's Board members, management and other key employees e.g. average compensation, linkage of compensation to shareholder value creation including share options, performance based incentives/bonuses.Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.

Description of processes, controls, tools and monitoring methods for understanding the employee base e.g. methods used to categorise employees by demographic, to measure employee preferences, methods used to measure available skills, initiatives to improve skills and address skills shortages.Description of processes, controls, tools and monitoring methods for managing the satisfaction of the organisation's employees e.g. frequency of employee feedback, initiatives to improve employee satisfaction, processes to address employees' issues.Description of processes, controls, tools and monitoring methods for managing the organisation's recruitment and cost of new employeese e.g. methods used to measure recruitment statistics for different employee types, initiatives within the recruitment process, methods used to measure employeer acquisition costs for different employee types, initiatives to change the cost of acquiring new employees.Description of processes, controls, tools and monitoring methods for managing the retention and advocacy of the organisation's employees e.g. processes used to identify employees to retain, methods used to measure employee retention, initiatives to change employee retention rates, processes used to identify reasons for employees recommending the organisation, methods used to measure employee advocacy, initiatives to change employee advocacy such as incentive schemes.Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's employees e.g. methods used to measure employee efficiency, initiatives to change employee efficiency such as increasing average revenue per employee.Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding compensation and remuneration e.g. methods used to measure employee compensation and remuneration costs for different employee types, initiatives to link compensation and remuneration costs to the organisation's and employee's performance levels, processes used to engage with shareholders and other stakeholders regarding remuneration policies.Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding benefits and retirement/legacy costs e.g. methods used to measure employee benefits and retirement/legacy costs for different employee types.Description of processes, controls, tools and monitoring methods for managing the training and development of the organisation's employees e.g. methods used to identify training and development needs, methods used to measure effectiveness of training and development delivered, initiatives to change employee training and development.Description of processes, controls, tools and monitoring methods for managing the organisation's communications with its employees e.g. methods used to communicate with employees, use of employee service centres, methods used to measure effectiveness of employee communication and service.Description of processes, controls, tools and monitoring methods for managing the risk management (social and ethical aspects) of the organisation's people e.g. methods used to measure social and ethical aspects (such as employee health and safety, human rights, labour standards, discrimination), initiatives to change social and ethical aspects of people management.Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.


Analysis of external actions by governments, regulators and other stakeholders to manage natural resources and protect the environment which impact the organisation e.g. product recycling requirements.

Explanation of the organisation's goals and objectives for the condition of their physical assets? e.g. plans for replacement, repair and maintenance, target capital expenditure, targets for maintenance programmes.Explanation of the organisation's goals and objectives for utilisation of their physical assets e.g. targets for capacity use, objectives for generating revenues from under-capacity, inventory turn targets.Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).Explanation of the organisation's strategy for managing physical assets risks e.g. strategies to address identified risks such as physical asset use and security, business continuity, disaster recovery, IT network risks.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals.




wici-entry-point.xsdPhysical assets - utilisation statisticsPhysical assets risk management statisticsPhysical assets environmental, health and safety impact statistics

KPI Category - Supply Chain [Abstract]Supply chain environmentPurchase price environmentSupply chain goals and objectivesSupply chain - risk management goals and objectivesSupply chain - cross-functional goals and objectivesSupply chain - planning goals and objectivesSupply chain - sourcing goals and objectivesSupply chain - manufacturing/production goals and objectivesSupply chain - storage goals and objectivesSupply chain - delivery/distribution goals and objectivesSupply chain - returns goals and objectivesSupply chain - environmental, social and ethical aspects goals and obSupply chain risks - identification and assessmentManaging for Value - Supply ChainManaging supply chain - cross-functional operationsManaging supply chain risksManaging supply chain environmental, social and ethical aspectsManaging supply chain planningManaging supply chain sourcingManaging supply chain - production/ manufacturingManaging supply chain storageManaging supply chain - delivery/ distributionManaging supply chain returnsPerformance - Operating - Supply ChainSupply chain cross-functional operations statisticsSupply chain risk managmenet statisticsSupply chain planning statisticsSupply chain sourcing statisticsSupply chain manufacturing/ production statisticsSupply chain storage statisticsSupply chain delivery/distribution statisticsSupply chain returns statisticsSupply chain environmental, social and ethical impact statistics

[500000] DVFA - ESG (Environmental, Social and Governance) ReportingKPI [Dimension]

KPI [Axis]Corporate [Domain]Benchmark [Domain]

KPI [Line Items]Energy KPI [Abstract]

E1 Energy Efficiency [Abstract]E1 Energy Efficiency [Text Block]E1-1, ConsumptionE1-2, Consumption Per EmployeeE1-3, Intake Per UnitsE1-4, Fuel Cosumption Per PassengerE1-5, Targets To Reduce Energy ConsumptionE1-6, Heat Consumption

E2 Deployment of Renewable Energy [Abstract]E2 Deployment of Renewable Energy [Text Block]E2-1, Percentage Of Energy From Renewable Energy So

Documentation - English (United States)Indicators of organisation's ability to use its physical assets efficiently e.g. inventory statistics (e.g. inventory turns), use of consignment/vendor managed inventory programmes, production capacity utilisation, warehouse space utilisation, network/infrastructure productivity.Statistics related to the risk management of the organisation's physical assets e.g. loss of products from storage facilities, shrinkage level, product wastage, theft, data corruption/loss, network outages, business interruptions (such as fire).Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).

Analysis of the supply chain environment in the organisation's industry e.g. innovations in supply chain management, number of product/service suppliers available to the organisation, impact of supply availability restrictions.Information about the organisation's exposure to movements/trends in purchase prices within its supply chain, such as raw materials, labour, energy e.g. sensitivity analysis across different price ranges, deflation/inflation of supply prices.

Statement of the organisation's strategy for risk management of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding product stewardship, product life cycle management, supplier dependence.Statement of the organisation's goals and objectives for cross-functional aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations, and supplier relationships.Statement of the organisation's goals and objectives for planning its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding forecasting, reliability and flexibility of supply chain plans.Statement of the organisation's goals and objectives for sourcing products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding structure of procurement departments (centralised or decentralised), strategies for reducing purchasing costs and ensuring high quality supplies, use of e-commerce in procurement, dependence on certain suppliers.Statement of the organisation's strategy for manufacturing products, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding whether they make to order or to hold inventories, strategies for ensuring production quality, reducing manufacturing costs, use of excess capacity, location of facilities relative to distribution channels.Statement of the organisation's strategy for storage of raw materials, finished goods, data, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding use of warehousing, customer premises, length of storage time.Statement of the organisation's strategy for delivery/distribution of its products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding different channels to be used, use of e-commerce.Statement of the organisation's strategy for dealing with returns of products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding use of warranty plans, replacement vs. repair, reinstatement of service.Statement of the organisation's strategy for environmental, social and ethical aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding the environmental impacts of its supply chain participants, humna rights, labour standards, corruption.Information regarding the organisation's framework to address operational risk e.g. risks within supply chain and distribution channels (scarce resources, critical factors of production (e.g. licences granted to organisation or competitors), product defects, inefficient delivery.



Abstract concept for E1 Energy Efficiency [Abstract]Energy efficiency was defined as "any change in energy use that results in an increase in net benefits per unit of energy" (http://www.pce.govt.nz/reports/pce_reports_glossary.shtml#e). Energy efficiency has a direct effect on operational costs and exposure to fluctuations in energy supply and prices.Electric Energy Consumption TotalElectric energy consumption per employee in kwhElectric energy intake in kwh per units producedFuel consumption per passenger-mile/kmTargets to reduce energy consumptionHeat Consumption TotalAbstract concept for E2 Deployment of Renewable Energy [Abstract]As governments move to regulate activities that contribute to climate change, companies that are directly or indirectly responsible for emissions face regulatory risk through increased costs or other factors impacting competitiveness. Limits on greenhouse gas emissions can also create opportunities for organizations as new technologies and markets are created. Renewable energy is an example for this.Percentage of energy in kwh from renewable energy sources as of total energy consumed.


wici-entry-point.xsdSocial KPI [Abstract]

S1 Staff Turnover [Abstract]S1 Staff Turnover [Text Block]S1-1, Percentage Of Full-Time Employees Leaving Div

S2 Training & Qualification [Abstract]S2 Training & Qualification [Text Block]S2-1, Number Of Training Days Per EmployeeS2-2, Average Expenses On Training Per EmployeeS2-3, Expenses On Training And Qualification

S3 Maturity of Workforce [Abstract]S3 Maturity of Workforce [Text Block]S3-1, Average Age Of WorkforceS3-2, Percentage Of Workforce To Retire Within In NextS3-3, Average Tenure Of Workforce

S4 Absenteeism Rate [Abstract]S4 Absenteeism Rate [Text Block]S4-1, Number Of Manday Lost Per Employee

S5 Restructuring-related Relocation of Jobs [Abstract]S5 Restructuring-related Relocation of Jobs [Text Block]S5-1, Cost Of Relocation

Governance KPI [Abstract]G1 Contributions to Political Parties [Abstract]

G1 Contributions to Political Parties [Text Block]G1-1, Contributions To Political Parties

G2 Anti-competitive behavior, anti-trust, monopoly practices [G2 Anti-competitive behavior, anti-trust, monopoly practiG2-1, Expenses And Fines On Filings And Law Suits

G3 Corruption [Abstract]G3 Corruption [Text Block]G3-1, Percentage Of Business In Regions With CorruptioG3-2, Percentage Of Business In Countries Of Transpare

Value KPI [Abstract]V1 Customer Satisfaction [Abstract]

V1 Customer Satisfaction [Text Block]V1-1, Percentage Of Satisfied CustomersV1-2, Percentage Of Revenues From Repeat Business

V2 Revenues from New Products [Abstract]V2 Revenues from New Products [Text Block]V2-1, Percentage Of Revenues From ProductsV2-2, Percentage Of New ProductsV2-3, Number Of PatentsV2-4, Percentage Of Patents To Expire Within Next 24

[600000] Gartner - Aggregate Measures - CommonAggregate Measures [Abstract]

Demand Management [Abstract]Market Responsiveness

Target Market IndexMarket CoverageMarket Share IndexOpportunity/Threat IndexProduct Portfolio IndexChannel Profitability IndexConfigurability Index

Sales EffectivenessSales Opportunity Index


Abstract concept for S1 Staff Turnover [Abstract]Employee retention delivers two important aspects of organization: from the angle of conserving the workforce and its inherent skills, knowledge etc. an organization's ability to retain a high percentage of its workforce is an asset for continuity and future development. Fluctuation typically puts organisations under stress; effort and expenses to integrate and train new employees also puts a strain on organisations as is generally known from start-up companies. However, retention may have a downside in so far as organsations must ensure taking on board new employees esp. young employees in order to balance the maturity of workforce so that continuity of operation is not put at risk. Example: a company whose workforce is maturing so that a relatively high percentage of its employees retire with a short period of time risks labour market shortages and increased cost of integration for new employees. Additionally, pension liabilities of a mature workforce may bear the financial risks of accumulation in itsself.Percentage of full-time employees leaving p.a. / total number of employeesAbstract concept for S2 Training & Qualification [Abstract]Training and education provides an important aspect of the organisation's commitment to sustaining excellency by investing in employees' skills and knowhow. When comparing this KPI within a peer group it helps to understand the organization's preparedness to improve process or product quality. Fur further information please check R195 Human Resources Development Recommendation, 2004 at http://www.ilo.org/ilolex/cgi-lex/convde.pl?R195Number of training days / employee / p.a.Average expenses on training / employee in $/€Total expenses on training and qualification in relation to turnover/salesAbstract concept for S3 Maturity of Workforce [Abstract]Understanding the maturity of a workforce is key for assessing the risk of over-aging of the workforce i.e. the phenomenon that a large proportion of the workforce is retiring in a relatively short span. Whilst it is desirable that corporates continuously recruit new staff members within a timeframe that allows transfer of knowledge and experience from mature parts of the worksforce experience shows that often such provident action is far from being standard practice in many corporates.Average age of workforcePercentage of workforce to retire within in next 5 years of reported periodAverage tenure of workforceAbstract concept for S4 Absenteeism Rate [Abstract]Absenteeism is a relatively effective indicator of workforce morale.Number of manday lost / employee / p.a.Abstract concept for S5 Restructuring-related Relocation of Jobs [Abstract]

Total cost of relocation including indemnity, pay-off, outplacement, hiring, training, consulting

Abstract concept for G1 Contributions to Political PartiesIn many western cultures contributions to political parties are generally perceived as a service to the democratic system which carries the organisation. However, a well-balanced contribution to a variety of political organisations sets off the risk of an organisation as being perceived as pursuing interests directly related to organisational goals. Nevertheless, investors may question both the necessity of contribution to political parties and the legitimacy as any contribution in monetary terms is an outflow of profits!Total contributions to political parties in $, €Abstract concept for G2 Anti-competitive behavior, anti-trust, monopoly practices [Abstract]Anti-competitive behavior both bears reputational risk and monetary effects through fines and legal sanctions. Recent incidents within the European Union e.g. show the negative impact on organisations' P&L.Expenses and fines on filings and law suits related to anti-competitive behaviour, anti-trust and monopoly practicesAbstract concept for G3 Corruption [Abstract]Concept of corruption does not necessarily apply easily in certain emerging markets in so far as market participation may seem to require local representatives to play along perceived "rules" of non-compliant behavior. Stewardship requires senior management to clearly and unmistakingly set policies which provide orientation to local workforce. In return, targets for market penetration in markets susceptible to forms of corruption should take into account limits of growth if growth would imply breach of anti-corruption policies.Percentage of business in regions with Corruption Index below 6.0Percentage of business in countries in top, 2nd and 3rd quintile of Transparency International Corruption Barometer

Abstract concept for V1 Customer Satisfaction [Abstract]Having satisfied customers is the ultimate goal of any organisation. Specifically, experience tells us that measuring customer satisfaction with the aim of finding areas of improvement is important to maintain sustainable share-of-markets. Customer defection may have erosive effects as it typically ocurs as a slow and undetected process until it gains a momentum at which it is difficult to counterbalance.Percentage of satisfied customers as of total customersCustomer retention: percentage of revenues from repeat business / total businessAbstract concept for V2 Revenues from New Products [Abstract]Amount of resources an organisation is prepared to spent on products which will be marketable in a distant future is one of the most important indicators for future profit growth potentials. Any meaningful KPI in this area will also serve to investors for understanding how current cashflows can be continued when products and services mature. Depending on the industry it may be necessary that KPIs for e.g. products, patents, R&D encompass activities with external agencies such as technological suppliers or academic forms of cooperation.Percentage of revenues from products with lifecycle smaller than 12 monthsPercentage of new products with lifecycle smaller than 12 months / total product portfolioNumber of PatentsPercentage of patents to expire within next 24 months

All the actionable activities involved with generating demand for the products and services offered by the organization.Activities measured by this aggregate are entirely contained within the business domain of Demand M

Activities measured by this aggregate are entirely contained within the business domain called Dema

Capacity of an organisation to deliver performance depends on the proverbial human capital i.e. resources, skills and knowledge of the organisation. Whenever relocation of a large part of the workforce occurs, be it to low-wage labour markets, be it to offshore suppliers there is a both a factor of savings to the cost structure of the organisation but also a loss of knowledge and skills, hence a decrease of the value of the company. Recruiting of employees after relocating a site, an office etc., on the other hands, incurs cost for hiring, training and integration.

Target Market Index reflects the organization’s decisions regarding the size and growthDefinition rates of the markets it participates in.

Market Coverage Index shows the reach of sales to generate revenue in countries wheremarket demand exists. A physical presence in the country where the sale occurs is notrequired. Each country is weighted by the size of revenue generated for the market(s) thecompany participates in.Market Share Index shows the relative strength and influence of the organization in theDefinition markets it currently participates in.The Opportunity/Threat Index shows the potential to grow or shrink market share basedon the level of competition in the industries in which the organization participates.

The Product Portfolio Index identifies and validates current and projected customerneeds in existing and targeted markets. This metric shows the product portfolio by sizeand margin contribution. The underlying assumption is that high-margin products servecustomer needs better than low-margin products, and that high growth rates indicate thatcustomer needs are being met. The index combines these factors to create a metric thatshows a company’s ability to serve customer needs compared with its industry peers.The Channel Profitability Index identifies and evaluates alternative methods to reach andserve customers in current and targeted markets.The Configurability Index shows the company’s ability to identify and satisfy the specificneeds of customers in current and targeted markets.The Sales Opportunity Index shows how successfully the organization can cultivateprospects for its products and services


wici-entry-point.xsdSales Cycle IndexSales Close IndexSales Price IndexCost of Sales IndexForecast Accuracy Customer Retention Index

Product Development EffectivenessNew Products IndexFeature Function IndexTime-to-Market IndexR&D Success Index

Supply Management [Abstract]Customer Responsiveness

On-Time DeliveryOrder Fill RateMaterial QualityService AccuracyService PerformanceCustomer Care PerformanceAgreement EffectivenessTransformation Ratio

Supplier EffectivenessSupplier On-Time DeliverySupplier Order Fill RateSupplier Material QualitySupplier Service AccuracySupplier Service PerformanceSupplier Care PerformanceSupplier Agreement EffectivenessSupplier Transformation Ratio

Operational EfficiencyCash-to-Cash Cycle TimeConversion CostAsset UtilizationSigma Value

Support Services [Abstract]Human Resources Responsiveness

Recruitment Effectiveness IndexBenefits Administration IndexSkills Inventory IndexEmployee Training IndexHR Advisory IndexHR Total Cost Index

Information Technology ResposivenessSystems PerformanceIT Support PerformancePartnership RatioService-Level EffectivenessNew Projects IndexCost Index

Finance & Regulatory ResponsivenessCompliance IndexAccuracy IndexAdvisory IndexCost-of-Service Index


Activities measured by this aggregate are entirely contained within the business domain called Dema

All the actionable activities directly involved with satisfying demand for the products and services offered by the organization.Activities measured by this aggregate are entirely contained within the business domain called Sup

Activities measured by this aggregate, Supplier Effectiveness, are entirely contained within the busin

Activities measured by this aggregate, Operational Efficiency, are entirely contained within the bus

Asset Utilization measures the organization’s ability to manage its assets effectively.

All other actionable activities involved with supporting the organization. These services operate within organizations by providing services to internal clients. They operate on business principles and provide internal services at a cost and quality that is acceptable to its clients, when assessed against alternatives.Each of the aggregate measures within the Support Services business domain assumes that the acti

Each of the aggregate measures within the Support Services business domain assumes that the activ

Each of the aggregate measures within the Support Services business domain assumes that the activi

The Sales Cycle Index shows the ability of the sales function to manage the duration ofthe sales process.The Sales Close Index shows how successfully the sales function can turn prospects intocustomers.The Sales Price Index shows how successfully the sales function can close businesswithout dropping price and, therefore, margin.The Cost-of-Sales Index shows how cost-efficiently the sales function can turn prospectsinto customers.Forecast Accuracy shows the ability of the sales function to predict accurately thedemand for the organization’s products and services.The Customer Retention Index shows how well existing customer needs are beingidentified and satisfied.The New Products Index shows the organization’s emphasis on adapting its productsand services to the changing demands of customers and prospects.The Feature Function Index shows the level and extent of the changes found in newproducts and services offered by the organization.The Time-to-Market Index shows the ability of the product development function torelease new products and services on a timely basis.The R&D Success Index shows the ability of the product development function to bringnTehwe Rpr&oDd uScutsc caensds s Ienrdveicxe ssh toow ms athrkee at.On-Time Delivery shows the ability of the organization to meet customer expectationswith respect to the time it takes to satisfy a specific order or service request. On-TimeDelivery is based on the customer request date, not a negotiated date.The Order Fill Rate shows the organization’s ability to meet customer expectations withrespect to the quantity of a specific order. Meeting this expectation assumes that noorders were shipped over or under requested quantities.Material Quality measures the overall quality of the materials supplied to the customerand indicates whether the materials were either damaged or defective on receipt. If eithercondition exists, the order is considered to have a material quality problem.Service Accuracy measures the availability and accuracy of the information needed tocomplete a specific order. This information includes Web-based order fulfillment,electronic data interchange information and shipment documentation.

Service Performance measures the organization’s ability to complete customer requestswithin agreed performance objectives. For continuous services, this metric indicates thepercentage of time, during expected hours of operation, that the service is usable by thecustomer. For discrete services, this metric indicates the percentage of incomingcustomer requests that are adequately responded to and completed. If a customerrequest is not completed satisfactorily by the organization, service performance isconsidered unacceptable — for example, the customer could not initiate the request orthe customer’s experience was degraded by poor execution to the point of abandonment.

Customer Care Performance measures critical aspects of customer service (problemresolution, questions and unplanned change requests) including response time andresolution time. It shows the ability of the customer care function to complete requestswithin agreed service-level agreements.

Agreement Effectiveness measures the overall effectiveness of service-level agreements(SLAs) in place with the organization’s customers. Quarterly surveys are recommendedto determine the effectiveness of the SLAs in place. These surveys must be completedby the end users of the service that the SLAs are measuring.

Transformation Ratio is an indication of the organization’s ability to structure SLAs thatare “win-win” for both the organization and its customers. It measures the number ofengagements or contracts where benefits are:A. Evaluated in terms of business value, e.g., in terms of business metrics such asthose itemized in the Business Value Model.B. Driven jointly by the organization and its customers, e.g., through a “roles andresponsibilities matrix” to hold both the servicing organization and the customerresponsible for achieving the projected benefits.Supplier On-Time Delivery measures the ability of the organization to select suppliersthat can meet its expectations regarding the time it takes to satisfy a specific order orservice request. The metric is based on the organization’s request date, not a negotiateddate.Supplier Order Fill Rate shows the organization’s ability to select suppliers that cansupply to the order quantity specified.Supplier Material Quality measures the overall quality of the materials received fromsuppliers and indicates whether the materials were damaged or defective on receipt.Supplier Service Accuracy measures the completeness and accuracy of the informationwhich is needed from the supplier to obtain a specific supplier order or request forservice.

Supplier Service Performance measures the organization’s ability to select serviceproviders that can complete customer requests within agreed performance objectives.For continuous services, this metric indicates the percentage of time, during expectedhours of operation, that the service is usable by the organization. For discrete services,this metric indicates the percentage of outgoing requests that are adequately respondedto and completed. If an outgoing request is not completed satisfactorily by the supplier,service performance is considered to be unacceptable — for example, the organizationcould not initiate the request or the customer’s experience was degraded by poorexecution to the point of abandonment.

Supplier Care Performance measures key aspects of a service provider’s ability toperform customer service (problem resolution, questions and unplanned changerequests) including response time and resolution time. It shows the ability of the serviceprovider’s customer care function to complete requests within agreed SLAs.

Supplier Agreement Effectiveness measures the overall effectiveness of SLAs in placewith the organization’s service providers. Quarterly surveys are recommended todetermine the effectiveness of the SLAs in place. These surveys must be completed bythe end users within the organization who are working with external service providersmanaged by the SLAs.

Supplier Transformation Ratio is an indication of the organization’s ability to structureSLAs that are “win-win” for both the organization and its suppliers. It measures thenumber of supplier engagements or contracts where benefits are:A. Evaluated in terms of business value, e.g., in terms of business metrics such asthose itemized in the Business Value Model.B. Driven jointly by the organization and its suppliers, e.g., through a “roles andresponsibilities matrix” to hold both the organization and the supplier responsiblefor achieving the projected benefits.Cash-to-Cash Cycle Time measures the length of time that cash is used to fund theproducts and services provided by the organization. Adjusted daily, this measure is anindication of the organization’s ability to manage cash efficiently through normal businessoperations.Conversion Cost measures the organization’s ability to manage procurement costs for allmaterials and services used to provide the products and services offered.For a product or service, identify its critical-to-quality (CTQ) characteristics. The SigmaValue assesses the failed CTQs as a fraction of the total for any given batch ofproducts/services.

The Recruitment Effectiveness Index shows the ability of the organization to obtainqualified candidates for open positions, taking into account time and cost.The Benefits Administration Index shows the ability of the organization to provideemployee benefits cost-effectively.The Skills Inventory Index shows the ability of the organization to fulfill its employee skillneeds in order to complete its business activities. Outsourced business activities are notconsidered part of these skill requirements.The Employee Training Index shows the commitment of the organization to invest in itsemployees as the changing demands of its customers require new knowledge and skills.

The HR Advisory Index measures how much the human resources function is involvedwith strategic business initiatives, by subjecting projects to two assessment criteria:A. Goals and benefits are projected in terms of business metricsB. A roles-and-responsibilities matrix exists that holds both HR and businessfunctions responsible for achieving the projected benefitsRisk/reward metrics may also be included to enable HR to evaluate results.HR Total Cost Index measures the overall cost of providing HR support and advisoryservices to the organization. Real estate costs are excluded.

Systems Performance shows the percentage of time that applications, systems andinfrastructure supported by the IT organization and its service providers are operatingwithin their performance objectives. This metric indicates the amount of time duringexpected hours of operation that services are available and usable by the organization.Time outages, poor response time, degraded throughput or other performance-relatedservice level breaches are counted as unacceptable performance.

IT Support Performance measures the ability of IT support functions to provideorganization users with support for problem resolution, questions and unplanned changerequests. The metric accounts for the availability of support (time-to-respond) andperformance of support (time-to-resolve). IT Support Performance shows the percentageof requests completed within SLA. Unacceptable performance would include any time asupport request is not completed satisfactorily — for example, the user could not initiatethe request, or the user’s support falls outside tolerable performance criteria.

The Partnership Ratio measures how much the IT function is involved with strategicbusiness initiatives, by subjecting projects to two assessment criteria:A. Goals and benefits are projected in terms of business metricsB. A roles-and-responsibilities matrix exists that holds both IT and businessfunctions responsible for achieving the projected benefitsRisk/reward metrics may also be included to enable IT and other business functions toevaluate results.

Service-Level Effectiveness measures the effectiveness of the expected service levels inplace with all the users of IT. To maintain positive working relationships with its users, ITservice providers must take a proactive role in ensuring that service levels are deliveredeffectively. Quarterly surveys to determine service-level effectiveness are recommended.The survey questions should be grouped into three categories:• Does the level of expected service meet the organization’s needs?• Does the level of expected IT support meet the organization’s needs?• Does the level of partnership between IT and business units meet theorganization’s needs?The New Projects Index measures the ability of the IT function to deliver new projectsinto the organization within budget, time and value objectives.The IT Total Cost Index measures the overall total cost of ownership (TCO) fortechnology owned, operated or supported by the organization.The Compliance Index shows the ability of finance and regulatory functions to complywith laws and regulations regarding filings and transactions necessary for normalbusiness operations.The Accuracy Index shows the ability of the finance and regulatory functions to provideaccurate and timely information internally.

The Advisory Index measures how much finance and/or regulatory functions are involvedwith strategic business initiatives, by subjecting projects to two assessment criteria:A. Goals and benefits are projected in terms of business metricsB. A roles-and-responsibilities matrix exists that holds both IT and businessfunctions responsible for achieving the projected benefitsRisk/reward metrics may also be included to enable finance or regulatory functions andother business departments to evaluate results.Cost-of-Service Index measures the overall cost to provide finance and regulatorysupport and advisory services to the organization.


wici-entry-point.xsd[600001] Gartner - Aggregate Measures - High Tech Industry

Aggregate Measures [Abstract] Demand Management [Abstract]

Market ResponsivenessNet Promoter ScoreCustomer Interaction Index

Sales EffectivenessContact Value IndexNew Customer IndexWallet Share IndexEffective Quota IndexSales Capacity Index

Product Development EffectivenessR&D Success Index


Lost Customer IndexSupplier EffectivenessOperational Efficiency

Backlog Index[600002] Gartner - Aggregate Measures - Mining

Aggregate Measures [Abstract] Total Cost of ExplorationTotal Cost of AcquisitionTime to Find IndexPricing IndexProduct Mix IndexLife of Mine IndexTotal Production Cost per TonneMine Productivity IndexSafety IndexEnvironmental Impact Index


All the actionable activities involved with generating demand for the products and services offered by the organization.Activities measured by this aggregate are entirely contained within the business domain of Demand MAlthough considered a measure of customer satisfaction, Net Promoters Score is the result of a numThis index represents the propensity of a company to take care of its customers and their future needActivities measured by this aggregate are entirely contained within the business domain called DemaThe ratio of booked, but unrecognized revenue to total annual revenue for the previous period.Number of new customers acquired during the previous twelve months to total customers (see definitIncrease in revenue to existing customers (see definition of “customer” on page 18 of this document)This index measures the quality/relevance of the quotas given to the sales representatives. It indiAnnual sales multiplied by the bookings capacity of existing sales force. The bookings capacity of thActivities measured by this aggregate are entirely contained within the business domain called Dema

All the actionable activities directly involved with satisfying demand for the products and services offered by the organization.Activities measured by this aggregate are entirely contained within the business domain called SupThe ratio of customers who have become inactive in the past 30 to total active customers. Active cActivities measured by this aggregate, Supplier Effectiveness, are entirely contained within the businActivities measured by this aggregate, Operational Efficiency, are entirely contained within the busThe change in the number of sales orders received but not filled

The total cost per tonne of ore discovered by the company within the most recent fiscal year.The total cost per tonne of reserves acquired from other parties within the most recent fiscal year.Length of time (measured in years) between initial exploration cost in a particular location (property) and the discovery of material substantive enough to be recognized by one of the reserve estimation standards (i.e. JORC).Pricing falls into two categories: 1)Floating (spot), 2)Fixed (contract). There are risks associated wiThe weighted average percentage of revenue derived from distinct products.

Sellable tonnes extracted in the most recent twelve months divided by full time equivalents (both number of FTEs and total cost of FTEs). Both employees and contracted labor count equally as FTEs base on actual hours worked.Lost time to injury measured by hours lost to injury divided by total available hours. Companies can quickly cease to exist following a disaster like Pike River. Smaller safety issues can also have a significant effect on cash flow. Safety records are considered when assessing the risk of investing or loaning capital to a mining company.Environmental impact is also a significant source of risk for mining companies, but it is very diffic

The R&D Success Index shows the ability of the product development function to bringnTehwe Rpr&oDd uScutsc caensds s Ienrdveicxe ssh toow ms athrkee at.

The SEC and other regulators require that reserves are reported. These requirements include the following:1. Volume of material 2. Metallurgical content3. Production for the year4. Life of each mine - (volume of material divided by yearly production)These reserve tables are reported for each mine owned by the company. Once again we believe that an over-arching measure could be used as a proxy for assessing the reserves for an entire company.The total cost per tonne to extract and produce the final product. These costs include the cost of capital, but they do not include an offset for the revenue obtained from by-product materials.The metric is intended to show the total efficiency of the company (financial and operational) to produce its primary product.
























calculationDocumentation - English (United States)



wici-entry-point.xsdPending legislation

Potential shifts in non-domestic political sceneLegal

Domestic Regulations affecting its businessesNon-domestic Regulatory actions affecting its businesseLegal cases and decisions affecting its businesses

EnvironmentalDomestic environment issues and concernsNon-domestic environment issues and concerns

Committed groups and accomplishing meansSocial

Key demographicLifestyle trendsSocial attitudes and normsConsumer preferencesMedia influences

EconomicGDP GrowthInterest rateInflation rateCurrency exchange rate

* [000003] Corporate StrategyCorporate Strategy [Table]





Corporate Strategy [Line Item]Corporate Strategy [Abstract]

Corporate Strategy - SummaryVision and Mission

Long-term vision for companyMission of company with respect to all of stakeholders

StrengthsAbsolute strengthsRelative strengths

WeaknessesAbsolute weaknessesRelative weaknesses

OpportunitiesOpportunities of company

ThreatsThreats of company

Corporate StrategyOverall corporate strategy

Business Unit Strategies Major Business Unit strategies

Business PortfolioDescription of changes of business portfolio and method

Goals and Objectives


This section builds on Business landscape and communicates not only the business strategy, but also how the organization and the underlying structures support the execution of strategy.












calculationDocumentation - English (United States)Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding compensation and remuneration e.g. methods used to measure employee compensation and remuneration costs for different employee types, initiatives to link compensation and remuneration costs to the organisation's and employee's performance levels, processes used to engage with shareholders and other stakeholders regarding remuneration policies.Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding benefits and retirement/legacy costs e.g. methods used to measure employee benefits and retirement/legacy costs for different employee types.Description of processes, controls, tools and monitoring methods for managing the training and development of the organisation's employees e.g. methods used to identify training and development needs, methods used to measure effectiveness of training and development delivered, initiatives to change employee training and development.Description of processes, controls, tools and monitoring methods for managing the organisation's communications with its employees e.g. methods used to communicate with employees, use of employee service centres, methods used to measure effectiveness of employee communication and service.Description of processes, controls, tools and monitoring methods for managing the risk management (social and ethical aspects) of the organisation's people e.g. methods used to measure social and ethical aspects (such as employee health and safety, human rights, labour standards, discrimination), initiatives to change social and ethical aspects of people management.Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.




A clear definition of the market(s) in which the organisation operates e.g. our organisation's products/services address three major market sectors, X, Y and Z.

Change in size of total market (volume or value) by business area as deined by the organisation (e.g. thereapeutic area, product/service line) or by geography.Innovations in the organisation's market e.g. new and improved products/services/production methods, new forms of business organisation (franchises, joint ventures, alliances), new uses/markets/distribution channels for existing products. Volume/value of opportunities arising from those innovations.Analysis of the organisation's competitors e.g. information about new entrants or substitute products to the market, the number of competitors and the intensity of rivalry between them, competitive advantages of the organisation or its competitors, anticipated period of those competitive advantages.


Analysis of external economic factors impacting the organisation e.g. types of economic system in key geographies, exchange rates of key currencies, stability/efficiency of key financial markets, business cycle stage (prosperity, recession, recovery), unemployment rates, economic growth rates, interest and inflation rates.Analysis of external political and geopolitical factors impacting the organisation e.g. political stability in key geographies, trade regulations and tariffs in key markets, geographical position, territorial size, natural conditions, being rich or short of resource endowment, characteristics of the people, the base of national power, domestic and foreign policy, international status, relative strength of countries and their interrelationship and mutual influence.Analysis of external actions by governments, regulators and other stakeholders to manage natural resources and protect the environment which impact the organisation e.g. product recycling requirements.Analysis of impacts to the organisation of socio-cultural trends (e.g. changing preferences, cultural values), actions by governments, regulators and pressure groups relating to social issues (e.g. minimum wage rights, diversity, pensions), non-government organisations' campaigns (e.g. transparency of Corporate Social Responsibility).Analysis of impacts to the organisation from technology effects on their macro-environment e.g. the impact on markets when robotics was first introduced.Population statistics and impact of changing population on the organisation's customers e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Population statistics and impact of changing population on the organisation and its employees e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Analysis of the supply chain environment in the organisation's industry e.g. innovations in supply chain management, number of product/service suppliers available to the organisation, impact of supply availability restrictions.Information about the organisation's exposure to movements/trends in purchase prices within its supply chain, such as raw materials, labour, energy e.g. sensitivity analysis across different price ranges, deflation/inflation of supply prices.Details of the organisation's exposure to movements/trends in selling prices/margins for its products/services e.g. sensitivity analysis across price ranges, deflation of technology products, premium rate trends, margin trends.Information related to the organisation's exposure to varying demand due to the cyclical nature of the industries which their products/services serve.











calculationDocumentation - English (United States)Indicators of organisation's ability to use its physical assets efficiently e.g. inventory statistics (e.g. inventory turns), use of consignment/vendor managed inventory programmes, production capacity utilisation, warehouse space utilisation, network/infrastructure productivity.Statistics related to the risk management of the organisation's physical assets e.g. loss of products from storage facilities, shrinkage level, product wastage, theft, data corruption/loss, network outages, business interruptions (such as fire).Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).

Analysis of the organisation's customer base e.g. by income, new vs. existing, profitability/value to the organisation, active vs. dormant, domestic vs. international, website user type (first time, registered, repeat), loyalty programme participants, contract vs. non-contract, end-user vs. intermediate customer, dependence on certain customers for a significant % of sales or profits and credit risk arising from customer base, extent of cross selling of the organisation's products or services into the customer base e.g. customers hold 5 different products from the organisation compared to 3 last year, % of pet food customers also buying pet insurance, number of different service offerings taken up.percentage financial or voume penetration by the organisation of a clearly defined business area (e.g. thereapeutic area, product/service line) or geography (competition defined as benchmark).Statistics related to the organisation fulfilling customer needs and meeting expectations of a quality product or service at the right price, delivered efficiently and completely e.g. customer feedback results, level of complaints received.Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.Measures related to managing customer service whether through call centres or other means e.g. number of calls received, queries resolved, timeliness statistics (such as call answering time, abandoned calls, time to resolve queries), availability of technology to customers (such as order-tracking).

















Statistics regarding the organisation's significant costs by segment e.g. maintenance costs, analysis of overheads, operating efficiency ratios by geography.Indicators of the movement in the organisation's revenue as a result of changes in selling prices e.g. premium rate changes, product pricing, service pricing.Statistics related to the movement in the organisation's revenue as a result of changes in the volume/mix of products/services sold.Statistics related to the organisation restructuring e.g. costs of redundancy programmes, targeted future savings as a result of restructuring.Statistics regarding the organisation's efforts to reduce costs across their businesses and operations.Statistics regarding the organisation's share option expense e.g. amount expensed/not expensed in period, value of options outstanding.Information regarding margins generated on the organisation's sales e.g. gross profit as % of revenue.Statistics related to the cash profit margin made by the organisation by segment e.g. earnings before interest, tax, depreciation and amortisation (EBITDA) by geography, business, product area, therapeutic area, service type.Information regarding the accounting earnings generated by the organisation e.g. net income/no. of shares in issue, including different basis for calculations e.g. primary, diluted, non-GAAP performance measures.Information regarding the cash profit margin made by the organisation e.g. earnings before interest, tax, depreciation and amortisation (EBITDA).Statistics related to the organisation's accounting tax rate/charge compared to the applicable statutory tax rate/charge e.g. effective tax rate (accounting tax charge as % of profit before tax), reconciliation from legal tax charge to accounting tax charge.Statistics related to the cash amount of tax payable by the organisation e.g. adjusted for effects of deferred tax (non-cash item) and tax shields (such as created through interest income/expense offsets).




Explanation of the organisation's strategy for managing financial risks, including hedging and trading e.g. strategies to address identified financial risks (such as credit, market, liquidity, access to capital markets, cost of capital) such as limiting risks acceptable, develop financing opportunities, capital allocation, hedging/trading operations (such as hedging changes in purchase/selling prices).Statement of the organisation's strategy for its investments, including cash deposits e.g. target investment portfolio structure, timetable for acquisition/disposal of investments.Statement of the organisation's strategy for its funding e.g. sources of long-term funding, target levels of borrowings, use of working capital, use of off balance sheet arrangements, target credit/debt ratings, terms of covenants.Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.

Explanation of the organisation's goals and objectives for the condition of their physical assets? e.g. plans for replacement, repair and maintenance, target capital expenditure, targets for maintenance programmes.Explanation of the organisation's goals and objectives for utilisation of their physical assets e.g. targets for capacity use, objectives for generating revenues from under-capacity, inventory turn targets.Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).Explanation of the organisation's strategy for managing physical assets risks e.g. strategies to address identified risks such as physical asset use and security, business continuity, disaster recovery, IT network risks.


Is there a statement of the organisation's corporate culture and values? e.g. cultural qualities that the organisation tries to bring to its business, values/ethics which it expects employees to follow.Statement of the organisation's goals and objectives surrounding people demographics, diversity and skills, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding gender ratios, education profiles, skills profiles.Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.









calculationDocumentation - English (United States)Statement of the organisation's goals and objectives surrounding people efficiency, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding average revenue per employee, value-added per employee.Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.Statement of the organisation's goals and objectives surrounding people legacy and former business costs, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding post-retirement costs, medical obligations.Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.




Explanation of the nature and rationale of the organisation's business model and its relevance to the strategy e.g. direct sales, solely internet based.Explanation of the nature and rationale of the organisation's business segments and their relevance to the strategy e.g. segmented into product/service types, geographies, customer types, delivery channel types, risk profiles or by other characteristics, including the role of the organisation's head office.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.

Information indicating that the organisation has a written corporate governance policy, including issues such as transparency, board membership, independence, committees, regulatory oversight, management compensation, internal audit.Information regarding members of the organisation's Board and management teams e.g. background, experience, responsibilities, length of time in role.Statistics related to the quality of leadership within the organisation e.g. perceptions (internal/external) of the quality of the management team/CEO.Information regarding independence of Board members e.g. the organisation's acknowledgement of best practice definitions of independent, number of current independent directors, requirements of the organisation's corporate governance model relating to proportion of independent directors. Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.Information regarding measures for which members of the organisation's management team are held accountable e.g. Mrs Smith is the Customer Relations Director for X business and has a target to increase new customers by x% in the next 3 years.Information regarding the organisation's Board and corporate governance committees and their meetings e.g. membership, delegated responsibilities, number of times key bodies meet, the meeting agendas, achievements against those agendas and future expected outcomes.Information related to the participation of the organisation's Board members in Board and committee meetings e.g. their attendance record for each body they are a member of, consequences of repeated non-attendance.Information regarding plans for future changes of people holding key management positions within the organisation e.g. existence of succession planning committees, timescale reviewed, accuracy of planning.Information regarding the process or standard by which the effectiveness or performance of the organisation's Board and its major committees such as the audit committee is measured e.g. self-assessment by the board/committee, assessment by third parties.

Information regarding the rights of the organisation's various stakeholders e.g. employee consultation rights, supplier rights (e.g. to prompt payment). Explanation of systematic processes related to the organisation's engagement with stakeholders e.g. basis for identification and prioritisation of major stakeholders (such as employees, investors, suppliers, managers, customers, governments/regulators, NGOs), definition of approach to stakeholder engagement (e.g. surveys, focus groups, community panels, corporate advisory panels, written communication), use of stakeholder input in identifying, managing and reporting issues and risks such as social, environmental, products/services.Statistics regarding remuneration and incentives provided to the organisation's Board members, management and other key employees e.g. average compensation, linkage of compensation to shareholder value creation including share options, performance based incentives/bonuses.Information about the ownership base of the organisation e.g. significant shareholders, potential dilutions that may arise from changes in ownership.Information indicating that the organisation has a written communications policy addressing the relationship between the organisation, investors, regulators and other key stakeholder e.g. a positive statement regarding transparency of reporting.







calculationDocumentation - English (United States)Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals. Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals. Information regarding the organisation's framework to address operational risk e.g. risks within supply chain and distribution channels (scarce resources, critical factors of production (e.g. licences granted to organisation or competitors), product defects, inefficient delivery.





A clear definition of the market(s) in which the organisation operates e.g. our organisation's products/services address three major market sectors, X, Y and Z.

Change in size of total market (volume or value) by business area as deined by the organisation (e.g. thereapeutic area, product/service line) or by geography.Analysis of the organisation's competitors e.g. information about new entrants or substitute products to the market, the number of competitors and the intensity of rivalry between them, competitive advantages of the organisation or its competitors, anticipated period of those competitive advantages.Population statistics and impact of changing population on the organisation's customers e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Information related to the organisation's exposure to varying demand due to the cyclical nature of the industries which their products/services serve.



Analysis of the organisation's customer base e.g. by income, new vs. existing, profitability/value to the organisation, active vs. dormant, domestic vs. international, website user type (first time, registered, repeat), loyalty programme participants, contract vs. non-contract, end-user vs. intermediate customer, dependence on certain customers for a significant % of sales or profits and credit risk arising from customer base, extent of cross selling of the organisation's products or services into the customer base e.g. customers hold 5 different products from the organisation compared to 3 last year, % of pet food customers also buying pet insurance, number of different service offerings taken up.percentage financial or voume penetration by the organisation of a clearly defined business area (e.g. thereapeutic area, product/service line) or geography (competition defined as benchmark).Statistics related to the organisation fulfilling customer needs and meeting expectations of a quality product or service at the right price, delivered efficiently and completely e.g. customer feedback results, level of complaints received.Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.






calculationDocumentation - English (United States)Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.Measures related to managing customer service whether through call centres or other means e.g. number of calls received, queries resolved, timeliness statistics (such as call answering time, abandoned calls, time to resolve queries), availability of technology to customers (such as order-tracking).




Statistics regarding the organisation's significant costs by segment e.g. maintenance costs, analysis of overheads, operating efficiency ratios by geography.Indicators of the movement in the organisation's revenue as a result of changes in selling prices e.g. premium rate changes, product pricing, service pricing.Statistics related to the movement in the organisation's revenue as a result of changes in the volume/mix of products/services sold.Statistics related to the organisation restructuring e.g. costs of redundancy programmes, targeted future savings as a result of restructuring.Statistics regarding the organisation's efforts to reduce costs across their businesses and operations.Statistics regarding the organisation's share option expense e.g. amount expensed/not expensed in period, value of options outstanding.Information regarding margins generated on the organisation's sales e.g. gross profit as % of revenue.Statistics related to the cash profit margin made by the organisation by segment e.g. earnings before interest, tax, depreciation and amortisation (EBITDA) by geography, business, product area, therapeutic area, service type.Information regarding the accounting earnings generated by the organisation e.g. net income/no. of shares in issue, including different basis for calculations e.g. primary, diluted, non-GAAP performance measures.Information regarding the cash profit margin made by the organisation e.g. earnings before interest, tax, depreciation and amortisation (EBITDA).Statistics related to the organisation's accounting tax rate/charge compared to the applicable statutory tax rate/charge e.g. effective tax rate (accounting tax charge as % of profit before tax), reconciliation from legal tax charge to accounting tax charge.Statistics related to the cash amount of tax payable by the organisation e.g. adjusted for effects of deferred tax (non-cash item) and tax shields (such as created through interest income/expense offsets).


Explanation of the organisation's strategy for managing financial risks, including hedging and trading e.g. strategies to address identified financial risks (such as credit, market, liquidity, access to capital markets, cost of capital) such as limiting risks acceptable, develop financing opportunities, capital allocation, hedging/trading operations (such as hedging changes in purchase/selling prices).Statement of the organisation's strategy for its investments, including cash deposits e.g. target investment portfolio structure, timetable for acquisition/disposal of investments.Statement of the organisation's strategy for its funding e.g. sources of long-term funding, target levels of borrowings, use of working capital, use of off balance sheet arrangements, target credit/debt ratings, terms of covenants.Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.



Innovations in the organisation's market e.g. new and improved products/services/production methods, new forms of business organisation (franchises, joint ventures, alliances), new uses/markets/distribution channels for existing products. Volume/value of opportunities arising from those innovations.Analysis of impacts to the organisation from technology effects on their macro-environment e.g. the impact on markets when robotics was first introduced.












Explanation of the nature and rationale of the organisation's business model and its relevance to the strategy e.g. direct sales, solely internet based.Explanation of the nature and rationale of the organisation's business segments and their relevance to the strategy e.g. segmented into product/service types, geographies, customer types, delivery channel types, risk profiles or by other characteristics, including the role of the organisation's head office.

Information indicating that the organisation has a written corporate governance policy, including issues such as transparency, board membership, independence, committees, regulatory oversight, management compensation, internal audit.Information regarding members of the organisation's Board and management teams e.g. background, experience, responsibilities, length of time in role.Information regarding independence of Board members e.g. the organisation's acknowledgement of best practice definitions of independent, number of current independent directors, requirements of the organisation's corporate governance model relating to proportion of independent directors. Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.Information regarding measures for which members of the organisation's management team are held accountable e.g. Mrs Smith is the Customer Relations Director for X business and has a target to increase new customers by x% in the next 3 years.Information regarding the organisation's Board and corporate governance committees and their meetings e.g. membership, delegated responsibilities, number of times key bodies meet, the meeting agendas, achievements against those agendas and future expected outcomes.Information related to the participation of the organisation's Board members in Board and committee meetings e.g. their attendance record for each body they are a member of, consequences of repeated non-attendance.Information regarding the process or standard by which the effectiveness or performance of the organisation's Board and its major committees such as the audit committee is measured e.g. self-assessment by the board/committee, assessment by third parties.

Information regarding the rights of the organisation's various stakeholders e.g. employee consultation rights, supplier rights (e.g. to prompt payment). Explanation of systematic processes related to the organisation's engagement with stakeholders e.g. basis for identification and prioritisation of major stakeholders (such as employees, investors, suppliers, managers, customers, governments/regulators, NGOs), definition of approach to stakeholder engagement (e.g. surveys, focus groups, community panels, corporate advisory panels, written communication), use of stakeholder input in identifying, managing and reporting issues and risks such as social, environmental, products/services.Information about the ownership base of the organisation e.g. significant shareholders, potential dilutions that may arise from changes in ownership.Information indicating that the organisation has a written communications policy addressing the relationship between the organisation, investors, regulators and other key stakeholder e.g. a positive statement regarding transparency of reporting.



Is there a statement of the organisation's corporate culture and values? e.g. cultural qualities that the organisation tries to bring to its business, values/ethics which it expects employees to follow.




calculationDocumentation - English (United States)Statement of the organisation's goals and objectives surrounding people demographics, diversity and skills, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding gender ratios, education profiles, skills profiles.Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.Statement of the organisation's goals and objectives surrounding people efficiency, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding average revenue per employee, value-added per employee.Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.Statement of the organisation's goals and objectives surrounding people legacy and former business costs, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding post-retirement costs, medical obligations.Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.Statistics related to the quality of leadership within the organisation e.g. perceptions (internal/external) of the quality of the management team/CEO.Information regarding plans for future changes of people holding key management positions within the organisation e.g. existence of succession planning committees, timescale reviewed, accuracy of planning.Statistics regarding remuneration and incentives provided to the organisation's Board members, management and other key employees e.g. average compensation, linkage of compensation to shareholder value creation including share options, performance based incentives/bonuses.Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.




Explanation of the organisation's goals and objectives for the condition of their physical assets? e.g. plans for replacement, repair and maintenance, target capital expenditure, targets for maintenance programmes.Explanation of the organisation's goals and objectives for utilisation of their physical assets e.g. targets for capacity use, objectives for generating revenues from under-capacity, inventory turn targets.Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).Explanation of the organisation's strategy for managing physical assets risks e.g. strategies to address identified risks such as physical asset use and security, business continuity, disaster recovery, IT network risks.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals.











calculationDocumentation - English (United States)Indicators of organisation's ability to use its physical assets efficiently e.g. inventory statistics (e.g. inventory turns), use of consignment/vendor managed inventory programmes, production capacity utilisation, warehouse space utilisation, network/infrastructure productivity.Statistics related to the risk management of the organisation's physical assets e.g. loss of products from storage facilities, shrinkage level, product wastage, theft, data corruption/loss, network outages, business interruptions (such as fire).Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).





Energy efficiency was defined as "any change in energy use that results in an increase in net benefits per unit of energy" (http://www.pce.govt.nz/reports/pce_reports_glossary.shtml#e). Energy efficiency has a direct effect on operational costs and exposure to fluctuations in energy supply and prices.

As governments move to regulate activities that contribute to climate change, companies that are directly or indirectly responsible for emissions face regulatory risk through increased costs or other factors impacting competitiveness. Limits on greenhouse gas emissions can also create opportunities for organizations as new technologies and markets are created. Renewable energy is an example for this.




















Employee retention delivers two important aspects of organization: from the angle of conserving the workforce and its inherent skills, knowledge etc. an organization's ability to retain a high percentage of its workforce is an asset for continuity and future development. Fluctuation typically puts organisations under stress; effort and expenses to integrate and train new employees also puts a strain on organisations as is generally known from start-up companies. However, retention may have a downside in so far as organsations must ensure taking on board new employees esp. young employees in order to balance the maturity of workforce so that continuity of operation is not put at risk. Example: a company whose workforce is maturing so that a relatively high percentage of its employees retire with a short period of time risks labour market shortages and increased cost of integration for new employees. Additionally, pension liabilities of a mature workforce may bear the financial risks of accumulation in itsself.

Training and education provides an important aspect of the organisation's commitment to sustaining excellency by investing in employees' skills and knowhow. When comparing this KPI within a peer group it helps to understand the organization's preparedness to improve process or product quality. Fur further information please check R195 Human Resources Development Recommendation, 2004 at http://www.ilo.org/ilolex/cgi-lex/convde.pl?R195

Understanding the maturity of a workforce is key for assessing the risk of over-aging of the workforce i.e. the phenomenon that a large proportion of the workforce is retiring in a relatively short span. Whilst it is desirable that corporates continuously recruit new staff members within a timeframe that allows transfer of knowledge and experience from mature parts of the worksforce experience shows that often such provident action is far from being standard practice in many corporates.

In many western cultures contributions to political parties are generally perceived as a service to the democratic system which carries the organisation. However, a well-balanced contribution to a variety of political organisations sets off the risk of an organisation as being perceived as pursuing interests directly related to organisational goals. Nevertheless, investors may question both the necessity of contribution to political parties and the legitimacy as any contribution in monetary terms is an outflow of profits!

Anti-competitive behavior both bears reputational risk and monetary effects through fines and legal sanctions. Recent incidents within the European Union e.g. show the negative impact on organisations' P&L.Expenses and fines on filings and law suits related to anti-competitive behaviour, anti-trust and monopoly practices

Concept of corruption does not necessarily apply easily in certain emerging markets in so far as market participation may seem to require local representatives to play along perceived "rules" of non-compliant behavior. Stewardship requires senior management to clearly and unmistakingly set policies which provide orientation to local workforce. In return, targets for market penetration in markets susceptible to forms of corruption should take into account limits of growth if growth would imply breach of anti-corruption policies.

Percentage of business in countries in top, 2nd and 3rd quintile of Transparency International Corruption Barometer

Having satisfied customers is the ultimate goal of any organisation. Specifically, experience tells us that measuring customer satisfaction with the aim of finding areas of improvement is important to maintain sustainable share-of-markets. Customer defection may have erosive effects as it typically ocurs as a slow and undetected process until it gains a momentum at which it is difficult to counterbalance.

Amount of resources an organisation is prepared to spent on products which will be marketable in a distant future is one of the most important indicators for future profit growth potentials. Any meaningful KPI in this area will also serve to investors for understanding how current cashflows can be continued when products and services mature. Depending on the industry it may be necessary that KPIs for e.g. products, patents, R&D encompass activities with external agencies such as technological suppliers or academic forms of cooperation.

All the actionable activities involved with generating demand for the products and services offered by the organization.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Market Coverage Index = (Number of countries organization sells in weighted by size of revenue) / (Target market global industry revenue)Market Share Index = (Revenue of organization’s offered products and services) / (Total revenue of ISIC-code selected industries)

Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.


Target Market Index = Relative Market Size X (1 + Relative Market Growth Rate)where:• Relative Market Size = Sum (target market industry revenue) / (Normalized industry revenue)• Target market industries are selected using ISIC codes based on current, plus plannedand budgeted product/service offerings over the next year• Relative Market Growth Rate = weighted average growth of targeted industriesOpportunity/Threat Index = Sum (Market Share Index for top five revenue leaders)

Note that the organization may or may not be one of the top five, so this is more of a“barometer for the industry.”

Product Portfolio Index = Sum {Revenue of products where [(g > G/2) AND (m > M/2)]} / Sum {Revenue of all products}

Where:G = product with highest growth rateg = growth rate of each individual productM = product with highest gross marginm = gross margin of each individual productChannel Profitability Index = 1 – [Sum (direct costs) ÷ company total revenue]where direct costs are, for example: commissions, dealer discounts, finder’s fees, internal support costs.Configurability Index = (Sum of revenue from product options) / (Total company revenue) A “product option” is defined as a feature or function that must be purchased as part of a basic product or service, but is not required for the basic product or service to function.Sales Opportunity Index = (Contacts by prospects last month) / 2 X (12-month rolling average prospect contacts per month)

A formal sales tracking process is required to record the activity level of potentialcustomers or “prospects” that have come into contact with the organization, e.g., entered a store, visited the purchasing section of a Web site, responded to an advertisement.













Sales Close Index = (Successful prospect sales decisions) / (Total prospect sales decisions)

Cost-of-Sales Index = (Total sales expenses) / (Total revenue)Forecast Accuracy = (Total weekly forecast items within ±10% of actual) / (Total weekly forecast items)

Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. New Products Index = (Revenue of products & services released in last 12 months) / (Total company revenue)

Time-to-Market Index = Average (time from approval to launch for each product)R&D Success Index = (New products launched in last 12 months) / (Development projects due to complete in 12 months)

All the actionable activities directly involved with satisfying demand for the products and services offered by the organization.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Material Quality = (Orders with material quality within agreed tolerances) / (Total orders)Service Accuracy = (Orders completed with correct information) / (Total orders processed)

Agreement Effectiveness = (Existing customers with 90% or better SLA satisfaction) / (Total number of existing customers)Transformation Ratio = (Contracts and engagements complying with A and B) / (Total contracts and engagements)Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Supplier On-Time Delivery = (Orders received on time) / (Total orders)Supplier Order Fill Rate = (Orders with correct shipment quantity) / (Total orders)Supplier Material Quality = (Orders within specification tolerances) / (Total orders)Supplier Service Accuracy = (Supplier orders both complete and accurate) / (Total orders)

Supplier Agreement Effectiveness = (Service providers achieving 90% or better SLA satisfaction) / (Total number of existing service providers)Supplier Transformation Ratio = (Supplier contracts/engagements complying with A & B) / (Total supplier contracts and engagements)Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Cash-to-Cash Cycle Time = (average days stock in inventory + average days to sell an item of stock) – (average payment period in days)Conversion Cost = (Sum of direct materials and services costs) / (Revenue produced by products and services)Asset Utilization = (Total product and services revenue last month X 12) / (Total net assets)

All other actionable activities involved with supporting the organization. These services operate within organizations by providing services to internal clients. They operate on business principles and provide internal services at a cost and quality that is acceptable to its clients, when assessed against alternatives.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Benefits Administration Index = (Health benefits costs for past 12 months) / (Employee compensation for the past 12 months)Skills Inventory Index = (Total number of skills filled by existing employees) / (Total number of skills required)

HR Total Cost Index = (Cost of labor and expenses) / (Total revenue)Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Service-Level Effectiveness = (Surveyed users with >=90% satisfaction) / (Total number of surveyed users)New Projects Index = (Total IT projects within budget & time & value objectives) / (Total IT projects)


Advisory Index = (Sum of financial & regulatory functions in compliance with A and B) / (Total corporate strategic initiatives)

A formal sales tracking process is required to record when initial contacts with prospectsare made, and also the sales close date (whether successful or unsuccessful).Sales Cycle Index = average duration (in calendar days) between these dates.Sales Price Index = 1 – (Total discount revenue ÷ total list price revenue)where “list price” indicates what the revenue would have been if sold without discount.Customer Retention Index = 1 – (Existing customers with no purchase in buying cycle) / (Total customer count)Where:• Buying cycle = baseline buying cycle time for industry in which organization competes

Feature Function Index = (New component items for products released last year) / (Total component items for those products)

Where:• New component items have been added specifically for products released to marketduring the past 12 months• For services, component items are substituted by skill sets

On-Time Delivery = (Order delivered on timeTotal orders received) / (The calculation is performed on a seven-day rolling average basis)

Order Fill Rate = (Total number of orders filled correctly) / (Total number of orders)

Where:• Order is filled correctly if shipment quantity = customer request quantity• Calculation is performed on a seven-day rolling average basis

For continuous request services:Service Performance = (Time service is available to the customer) / (Time service expected to be available to the customer)

For discrete request services:Service Performance = Customer requests adequately responded toTotal customer requestsData is for standard hours of operation (defined in Appendix A)

Customer Care Performance = (Customer care requests within SLA) / (Total customer care requests)Where:• SLA = service-level agreement specifying response time and resolution criteria foreach separate channel by which requests can be submitted (e.g., phone, e-mail)• Data is for standard hours of operation (defined in Appendix A)• A customer care request failure is counted if it breaches one or more criteria, e.g., alate response followed by no resolution within seven days is counted as a single failedrequest.

For continuous request services:Supplier Service Performance = (Time service is available from supplier) / (Time service expected to be available from supplier)

For discrete request services:Supplier Service Performance = Requests to supplier adequately responded toTotal supplier requestsData is for standard hours of operation (defined in Appendix A)Applications

Supplier Care Performance = (Supplier care requests within SLA) / (Total supplier care requests)

Where:• SLA = service-level agreement specifying response time and resolution criteria foreach separate channel by which requests can be submitted (e.g., phone, e-mail).• Data is for standard hours of operation (defined in Appendix A).• A supplier care request failure is counted if it breaches one or more criteria, e.g., a lateresponse followed by no resolution within seven days is counted as a single failedrequest.Sigma Value = is looked up from DPMO value using the table in Appendix B.DPMO = (Failed CTQs X 1,000,000) / (M X U)Where:• CTQ = critical-to-quality = inspection criterion• M = total possible CTQs• U = number of units produced from process step• DPU = defects per unit = number of failed CTQs ÷ U• DPO = defects per opportunity = DPU / M• DPMO = defects per million opportunities = DPO x 1 millionRecruitment Effectiveness Index = (Average relative recruitment time) X (average relative recruitment cost)

Where• Relative recruitment time = 1 – (time from approval to hire/365)• Relative recruitment cost = 1 – (total recruitment cost ÷ 1st year compensation)

Employee Training Index = (Training days in last year) / (Employee count X 225)Where Training Day = 8 hours spent in trainingHR Advisory Index = (Existing and planned HR projects meeting A & B) / (Total existing and planned projects)Systems Performance = (Time system is available to the organization) / (Time system expected to be available to the organization)

Data is for standard hours of operation (defined in Appendix A)IT Support Performance = (Number of IT support requests within SLA) / (Total No. IT support requests)

Data is for standard hours of operation (defined in Appendix A)Partnership Ratio = (Existing and planned IT projects meeting A & B) / (Total existing and planned IT projects)

IT Total Cost Index = (Sum of IT-related TCO) / (Total revenue of organization)

For full information on TCO, see "Defining Gartner Total Cost of Ownership,"G00131837, but a brief summary of costs is as follows:• Direct costs: Hardware and software; management ; support ; applicationdevelopment and integration; communications fees• Indirect costs (i.e., unbudgeted): End-user IS ? cost of end users to supportthemselves and each other instead of using formal IS support channels; downtime ?lost productivity due to system unavailabilityCompliance Index = (Sum of filings and transactions in compliance*) / (Total filings and transactions)

*Note: “In compliance” excludes events that were late, were incorrect or did not happen

Accuracy Index = (Sum of internal financial & regulatory documents in compliance*) / (Total internal financial & regulatory documents)

*Note: “In compliance” excludes documents (both reoccurring and ad hoc) that wererequested but were late, required corrections or were not delivered.Cost of Service Index = (Total cost* of finance & regulatory support & advisory services) / (Total revenue of organization)

*Note: Total cost = labor and expenses but not real estate












All the actionable activities involved with generating demand for the products and services offered by the organization.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Companies obtain their Net Promoter Score by asking customers a single question on a 0 to 10 rating scale: “How likely is it that you would recommend our company to a friend or colleague?”. Based on their responses, customers can be categorized into one of three groups: Promoters (9-10 rating), Passives (7-8 rating), and Detractors (0-6 rating). The percentage of Detractors is then subtracted from the percentage of Promoters to obtain a Net Promoter score. A score of 75% or above is considered quite high. Companies are encouraged to follow this question with an open-ended request for elaboration, soliciting the reasons for a customer’s rating of that company or product. These reasons can then be provided to front-line employees and management teams for follow-up actionDocumented customer interactions are meetings during which a representative of a client provides needs, pain points, issues, and satisfactions related to the usage of the company’s products/services. It may also include substantive client feedback through social networking (blogs, wikis, or other form of mass collaboration sites) where the documented product/service suggestions were made to the company. In order for these interactions to be counted, the customer suggestions and responding company actions must be documented. The company must also provide feedback on each suggestion to the client. The sum of these interactions is divided by the existing number of active customers (customers who have purchased a product/service during the previous twelve months).Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. : Numerator - Total signed contract value less revenue already recognized during the contract period. Denominator – Total annual revenue for the most recently reported period.Number of new customers acquired / Total customers (Total sales to existing customers in period 2 – Total sales to existing customer in period 1)/ Total sales to existing customers in period 1This index computes the percentage of quotas achieved multiplied by their percentage of completion (> 100%) less the number of missed quotas weighted by their percentage of underperformance (< 100%).Number of normalized sales reps times the average quota times the average quota achievement.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. R&D Success Index = (New products launched in last 12 months) / (Development projects due to complete in 12 months)

All the actionable activities directly involved with satisfying demand for the products and services offered by the organization.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Total customers that dropped off the active customer list during the previous 30 days divided by total active customers. Active customers are those who have generated revenue for the company within the past 12 monthsPrime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. (Total value of Backlog year 2- Total value of Backlog year 1)/ (Total value of backlog year 1)

Length of time (measured in years) between initial exploration cost in a particular location (property) and the discovery of material substantive enough to be recognized by one of the reserve estimation standards (i.e. JORC).Revenue earned from floating price sales divided by revenue earned from fixed priced sales.Divide the revenue earned from each distinct commodity product (products with significantly different prices per ton and price volatilities) by total revenue. Square each percentage and sum the squares.Aggregated volume of material in reserve (for all locations) divided by current annual production (for all locations).

Sellable tonnes extracted in the most recent twelve months divided by full time equivalents (both number of FTEs and total cost of FTEs). Both employees and contracted labor count equally as FTEs base on actual hours worked.Lost time to injury measured by hours lost to injury divided by total available hours. Companies can quickly cease to exist following a disaster like Pike River. Smaller safety issues can also have a significant effect on cash flow. Safety records are considered when assessing the risk of investing or loaning capital to a mining company.

Remediation Cost as a percentage of Revenue.

The total cost per tonne to extract and produce the final product. These costs include the cost of capital, but they do not include an offset for the revenue obtained from by-product materials.The metric is intended to show the total efficiency of the company (financial and operational) to produce its primary product.


wici-entry-point.xsdOffice garing and events

Human CapitalAdvantage on brand-news recruitmentEmphasis on employment typeFocus on HRDSharing Implicit knowledge

Key processes Develop Vision and Strategy

Organizations and executive systemsPolicy making and planning organizationDecision making organizationMembers of decision making organizationNumbers of top level decision making meetingAssessment system of executions

Relation between corporate level systems and businePersonal data of main executives

Manage Internal ResourcesInternal resource management benchmarkingInternal resource utilization

Information sharing structureFinancial resource utilizationIntellectual property strategy

Treatment for high potential human resourcesMotivation management

Manage Products and ServicesProducts and Service management process benchmResearch and Development

New business domain development based on ReResearch and Development evaluation to meet m

Sustainable on Products faculty

Practical adoption capabilityMarketing capability

Manage External RelationshipsExternal management process benchmarkingRelationship with suppliers

Clarify supply chain

Alternative suppliers managementFinance and funding

Appropriate commitment lineType of sharesWarrantOwn shares

Customers RelationBrand equityMarket shareClaimers management and helpdesk

CooperationNegotiation impact

NGO and other non-profit organizationsSocial responsibility

Potentiality

New products release

Products know-how Succession

Collaboration

Relationship

[(Reference (role: http://www.xbrl.org/2003/role/reference))]












Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding compensation and remuneration e.g. methods used to measure employee compensation and remuneration costs for different employee types, initiatives to link compensation and remuneration costs to the organisation's and employee's performance levels, processes used to engage with shareholders and other stakeholders regarding remuneration policies.Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding benefits and retirement/legacy costs e.g. methods used to measure employee benefits and retirement/legacy costs for different employee types.Description of processes, controls, tools and monitoring methods for managing the training and development of the organisation's employees e.g. methods used to identify training and development needs, methods used to measure effectiveness of training and development delivered, initiatives to change employee training and development.Description of processes, controls, tools and monitoring methods for managing the organisation's communications with its employees e.g. methods used to communicate with employees, use of employee service centres, methods used to measure effectiveness of employee communication and service.Description of processes, controls, tools and monitoring methods for managing the risk management (social and ethical aspects) of the organisation's people e.g. methods used to measure social and ethical aspects (such as employee health and safety, human rights, labour standards, discrimination), initiatives to change social and ethical aspects of people management.Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.




Innovations in the organisation's market e.g. new and improved products/services/production methods, new forms of business organisation (franchises, joint ventures, alliances), new uses/markets/distribution channels for existing products. Volume/value of opportunities arising from those innovations.Analysis of the organisation's competitors e.g. information about new entrants or substitute products to the market, the number of competitors and the intensity of rivalry between them, competitive advantages of the organisation or its competitors, anticipated period of those competitive advantages.


Analysis of external economic factors impacting the organisation e.g. types of economic system in key geographies, exchange rates of key currencies, stability/efficiency of key financial markets, business cycle stage (prosperity, recession, recovery), unemployment rates, economic growth rates, interest and inflation rates.Analysis of external political and geopolitical factors impacting the organisation e.g. political stability in key geographies, trade regulations and tariffs in key markets, geographical position, territorial size, natural conditions, being rich or short of resource endowment, characteristics of the people, the base of national power, domestic and foreign policy, international status, relative strength of countries and their interrelationship and mutual influence.Analysis of external actions by governments, regulators and other stakeholders to manage natural resources and protect the environment which impact the organisation e.g. product recycling requirements.Analysis of impacts to the organisation of socio-cultural trends (e.g. changing preferences, cultural values), actions by governments, regulators and pressure groups relating to social issues (e.g. minimum wage rights, diversity, pensions), non-government organisations' campaigns (e.g. transparency of Corporate Social Responsibility).

Population statistics and impact of changing population on the organisation and its employees e.g. income profiles, age profiles, social trends and their impact on product/service development and supply.Analysis of the supply chain environment in the organisation's industry e.g. innovations in supply chain management, number of product/service suppliers available to the organisation, impact of supply availability restrictions.Information about the organisation's exposure to movements/trends in purchase prices within its supply chain, such as raw materials, labour, energy e.g. sensitivity analysis across different price ranges, deflation/inflation of supply prices.Details of the organisation's exposure to movements/trends in selling prices/margins for its products/services e.g. sensitivity analysis across price ranges, deflation of technology products, premium rate trends, margin trends.











Indicators of organisation's ability to use its physical assets efficiently e.g. inventory statistics (e.g. inventory turns), use of consignment/vendor managed inventory programmes, production capacity utilisation, warehouse space utilisation, network/infrastructure productivity.Statistics related to the risk management of the organisation's physical assets e.g. loss of products from storage facilities, shrinkage level, product wastage, theft, data corruption/loss, network outages, business interruptions (such as fire).Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).

Analysis of the organisation's customer base e.g. by income, new vs. existing, profitability/value to the organisation, active vs. dormant, domestic vs. international, website user type (first time, registered, repeat), loyalty programme participants, contract vs. non-contract, end-user vs. intermediate customer, dependence on certain customers for a significant % of sales or profits and credit risk arising from customer base, extent of cross selling of the organisation's products or services into the customer base e.g. customers hold 5 different products from the organisation compared to 3 last year, % of pet food customers also buying pet insurance, number of different service offerings taken up.

Statistics related to the organisation fulfilling customer needs and meeting expectations of a quality product or service at the right price, delivered efficiently and completely e.g. customer feedback results, level of complaints received.Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.Measures related to managing customer service whether through call centres or other means e.g. number of calls received, queries resolved, timeliness statistics (such as call answering time, abandoned calls, time to resolve queries), availability of technology to customers (such as order-tracking).

Analysis of the diversity of the organisation's employee base e.g. statistics regarding nationalities, gender ratios (across the organisation, at senior levels and in recent recruitment), education levels, unionised/non-unionised, full-time/part-time, by grade, by age, by length of service, levels of skills shortages (headcount as % of forecast needs).Statistics related to the organisation fulfilling employee needs and meeting expectations regarding compensation, benefits, training and development, work-life balance, e.g. employee feedback results, absence rates.Analysis of the organisation's ability to identify, attract and select potential employees and the costs of doing so e.g. number of applicants per position, % accepting offers/starting employment, internal vs. external filling of positions, return on investment in recruitment, cost per hire (advertising, recruitment, selection, relocation), acquisition of other organisations to secure employee talent.Indicators of the organisation's ability to retain employees (key and other) and their advocacy of the organisation e.g. analysis of how long employees have been with the organisation, % voluntary vs. involuntary leavers, employee turnover (key and other), % of employees who are willing to or do recommend the organisation to potential employees, % of new employees arising from recommendations.

Statistics related to the organisation's compensation of employees e.g. levels of compensation by employee demographic, compensation costs as % of revenue, information on performance related compensation e.g. % employees whose performance drives their compensation, use of profit sharing/share option schemes.

Statistics related to the organisation's training and development of its employees e.g. training investment (direct and indirect i.e. opportunity cost of employees' time), information on employee development (e.g. extent of job rotation), average training time per employee, use of outsourced training, return on investment in training.

Statistics related to the quality of and dependence on the organisation's key employees (such as investment research professionals, research scientists, software developers) e.g. track record/past successes, quality of work as measured by an independent third party, relevant work experience, relevant qualifications, % of employees generating significant revenue, dependence on employees with particular skill sets, extent of unions' influence.Statistics related to the organisation's management of the social and ethical risks associated with its people e.g. avoiding engaging in discrimination (hiring, compensation, training access, promotion, termination, retirement) based on race, caste, national origin, religion, disability, gender, sexual orientation, union memebership or political affiliation, respecting the right of all personnel to form and join trade unions of their choce and to bargain collectively, adhering to laws and industry standards on working hours, statistics related to absence rates, cost of absence, incident rates, amount of lost time, health and safety costs.




Statistics related to the shareholder value generated by the organisation e.g. Economic Value Added (EVA), Discounted Free Cash Flow, Cash Flow Return on Investment (CFROI) and others, including methods of calculation.

Statistics related to the organisation's return on capital e.g. return on equity (ROE), return on average assets (ROA), return on risk adjusted capital (RAROC), return on capital employed (ROCE), free cash flow as % of economic capital.Statistics related to the weighted average cost of capital to the organisation (% debt in capital structure * cost of debt + % equity in capital structure * cost of equity) e.g. values, forecasts, assumptions behind calculations.











Statistics related to the cash profit margin made by the organisation by segment e.g. earnings before interest, tax, depreciation and amortisation (EBITDA) by geography, business, product area, therapeutic area, service type.Information regarding the accounting earnings generated by the organisation e.g. net income/no. of shares in issue, including different basis for calculations e.g. primary, diluted, non-GAAP performance measures.

Statistics related to the organisation's accounting tax rate/charge compared to the applicable statutory tax rate/charge e.g. effective tax rate (accounting tax charge as % of profit before tax), reconciliation from legal tax charge to accounting tax charge.Statistics related to the cash amount of tax payable by the organisation e.g. adjusted for effects of deferred tax (non-cash item) and tax shields (such as created through interest income/expense offsets).




Explanation of the organisation's strategy for managing financial risks, including hedging and trading e.g. strategies to address identified financial risks (such as credit, market, liquidity, access to capital markets, cost of capital) such as limiting risks acceptable, develop financing opportunities, capital allocation, hedging/trading operations (such as hedging changes in purchase/selling prices).

Statement of the organisation's strategy for its funding e.g. sources of long-term funding, target levels of borrowings, use of working capital, use of off balance sheet arrangements, target credit/debt ratings, terms of covenants.Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.

Explanation of the organisation's goals and objectives for the condition of their physical assets? e.g. plans for replacement, repair and maintenance, target capital expenditure, targets for maintenance programmes.

Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).Explanation of the organisation's strategy for managing physical assets risks e.g. strategies to address identified risks such as physical asset use and security, business continuity, disaster recovery, IT network risks.


Statement of the organisation's goals and objectives surrounding people demographics, diversity and skills, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding gender ratios, education profiles, skills profiles.Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.









Statement of the organisation's goals and objectives surrounding people efficiency, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding average revenue per employee, value-added per employee.Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.Statement of the organisation's goals and objectives surrounding people legacy and former business costs, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding post-retirement costs, medical obligations.Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.




Explanation of the nature and rationale of the organisation's business segments and their relevance to the strategy e.g. segmented into product/service types, geographies, customer types, delivery channel types, risk profiles or by other characteristics, including the role of the organisation's head office.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.

Information indicating that the organisation has a written corporate governance policy, including issues such as transparency, board membership, independence, committees, regulatory oversight, management compensation, internal audit.

Information regarding independence of Board members e.g. the organisation's acknowledgement of best practice definitions of independent, number of current independent directors, requirements of the organisation's corporate governance model relating to proportion of independent directors. Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.Information regarding measures for which members of the organisation's management team are held accountable e.g. Mrs Smith is the Customer Relations Director for X business and has a target to increase new customers by x% in the next 3 years.Information regarding the organisation's Board and corporate governance committees and their meetings e.g. membership, delegated responsibilities, number of times key bodies meet, the meeting agendas, achievements against those agendas and future expected outcomes.Information related to the participation of the organisation's Board members in Board and committee meetings e.g. their attendance record for each body they are a member of, consequences of repeated non-attendance.Information regarding plans for future changes of people holding key management positions within the organisation e.g. existence of succession planning committees, timescale reviewed, accuracy of planning.Information regarding the process or standard by which the effectiveness or performance of the organisation's Board and its major committees such as the audit committee is measured e.g. self-assessment by the board/committee, assessment by third parties.

Information regarding the rights of the organisation's various stakeholders e.g. employee consultation rights, supplier rights (e.g. to prompt payment). Explanation of systematic processes related to the organisation's engagement with stakeholders e.g. basis for identification and prioritisation of major stakeholders (such as employees, investors, suppliers, managers, customers, governments/regulators, NGOs), definition of approach to stakeholder engagement (e.g. surveys, focus groups, community panels, corporate advisory panels, written communication), use of stakeholder input in identifying, managing and reporting issues and risks such as social, environmental, products/services.Statistics regarding remuneration and incentives provided to the organisation's Board members, management and other key employees e.g. average compensation, linkage of compensation to shareholder value creation including share options, performance based incentives/bonuses.

Information indicating that the organisation has a written communications policy addressing the relationship between the organisation, investors, regulators and other key stakeholder e.g. a positive statement regarding transparency of reporting.







Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals. Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals. Information regarding the organisation's framework to address operational risk e.g. risks within supply chain and distribution channels (scarce resources, critical factors of production (e.g. licences granted to organisation or competitors), product defects, inefficient delivery.





Analysis of the organisation's competitors e.g. information about new entrants or substitute products to the market, the number of competitors and the intensity of rivalry between them, competitive advantages of the organisation or its competitors, anticipated period of those competitive advantages.




Statistics related to the organisation fulfilling customer needs and meeting expectations of a quality product or service at the right price, delivered efficiently and completely e.g. customer feedback results, level of complaints received.Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.






Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.Measures related to managing customer service whether through call centres or other means e.g. number of calls received, queries resolved, timeliness statistics (such as call answering time, abandoned calls, time to resolve queries), availability of technology to customers (such as order-tracking).



Statistics related to the shareholder value generated by the organisation e.g. Economic Value Added (EVA), Discounted Free Cash Flow, Cash Flow Return on Investment (CFROI) and others, including methods of calculation.

Statistics related to the organisation's return on capital e.g. return on equity (ROE), return on average assets (ROA), return on risk adjusted capital (RAROC), return on capital employed (ROCE), free cash flow as % of economic capital.Statistics related to the weighted average cost of capital to the organisation (% debt in capital structure * cost of debt + % equity in capital structure * cost of equity) e.g. values, forecasts, assumptions behind calculations.

Statistics related to the cash profit margin made by the organisation by segment e.g. earnings before interest, tax, depreciation and amortisation (EBITDA) by geography, business, product area, therapeutic area, service type.Information regarding the accounting earnings generated by the organisation e.g. net income/no. of shares in issue, including different basis for calculations e.g. primary, diluted, non-GAAP performance measures.

Statistics related to the organisation's accounting tax rate/charge compared to the applicable statutory tax rate/charge e.g. effective tax rate (accounting tax charge as % of profit before tax), reconciliation from legal tax charge to accounting tax charge.Statistics related to the cash amount of tax payable by the organisation e.g. adjusted for effects of deferred tax (non-cash item) and tax shields (such as created through interest income/expense offsets).



Statement of the organisation's strategy for its funding e.g. sources of long-term funding, target levels of borrowings, use of working capital, use of off balance sheet arrangements, target credit/debt ratings, terms of covenants.Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.



Innovations in the organisation's market e.g. new and improved products/services/production methods, new forms of business organisation (franchises, joint ventures, alliances), new uses/markets/distribution channels for existing products. Volume/value of opportunities arising from those innovations.











Explanation of the nature and rationale of the organisation's business segments and their relevance to the strategy e.g. segmented into product/service types, geographies, customer types, delivery channel types, risk profiles or by other characteristics, including the role of the organisation's head office.

Information indicating that the organisation has a written corporate governance policy, including issues such as transparency, board membership, independence, committees, regulatory oversight, management compensation, internal audit.

Information regarding independence of Board members e.g. the organisation's acknowledgement of best practice definitions of independent, number of current independent directors, requirements of the organisation's corporate governance model relating to proportion of independent directors. Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.Information regarding measures for which members of the organisation's management team are held accountable e.g. Mrs Smith is the Customer Relations Director for X business and has a target to increase new customers by x% in the next 3 years.Information regarding the organisation's Board and corporate governance committees and their meetings e.g. membership, delegated responsibilities, number of times key bodies meet, the meeting agendas, achievements against those agendas and future expected outcomes.Information related to the participation of the organisation's Board members in Board and committee meetings e.g. their attendance record for each body they are a member of, consequences of repeated non-attendance.Information regarding the process or standard by which the effectiveness or performance of the organisation's Board and its major committees such as the audit committee is measured e.g. self-assessment by the board/committee, assessment by third parties.

Information regarding the rights of the organisation's various stakeholders e.g. employee consultation rights, supplier rights (e.g. to prompt payment). Explanation of systematic processes related to the organisation's engagement with stakeholders e.g. basis for identification and prioritisation of major stakeholders (such as employees, investors, suppliers, managers, customers, governments/regulators, NGOs), definition of approach to stakeholder engagement (e.g. surveys, focus groups, community panels, corporate advisory panels, written communication), use of stakeholder input in identifying, managing and reporting issues and risks such as social, environmental, products/services.

Information indicating that the organisation has a written communications policy addressing the relationship between the organisation, investors, regulators and other key stakeholder e.g. a positive statement regarding transparency of reporting.






Statement of the organisation's goals and objectives surrounding people demographics, diversity and skills, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding gender ratios, education profiles, skills profiles.Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.Statement of the organisation's goals and objectives surrounding people efficiency, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding average revenue per employee, value-added per employee.Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.Statement of the organisation's goals and objectives surrounding people legacy and former business costs, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding post-retirement costs, medical obligations.Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.

Information regarding plans for future changes of people holding key management positions within the organisation e.g. existence of succession planning committees, timescale reviewed, accuracy of planning.Statistics regarding remuneration and incentives provided to the organisation's Board members, management and other key employees e.g. average compensation, linkage of compensation to shareholder value creation including share options, performance based incentives/bonuses.Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.


Analysis of the diversity of the organisation's employee base e.g. statistics regarding nationalities, gender ratios (across the organisation, at senior levels and in recent recruitment), education levels, unionised/non-unionised, full-time/part-time, by grade, by age, by length of service, levels of skills shortages (headcount as % of forecast needs).Statistics related to the organisation fulfilling employee needs and meeting expectations regarding compensation, benefits, training and development, work-life balance, e.g. employee feedback results, absence rates.Analysis of the organisation's ability to identify, attract and select potential employees and the costs of doing so e.g. number of applicants per position, % accepting offers/starting employment, internal vs. external filling of positions, return on investment in recruitment, cost per hire (advertising, recruitment, selection, relocation), acquisition of other organisations to secure employee talent.Indicators of the organisation's ability to retain employees (key and other) and their advocacy of the organisation e.g. analysis of how long employees have been with the organisation, % voluntary vs. involuntary leavers, employee turnover (key and other), % of employees who are willing to or do recommend the organisation to potential employees, % of new employees arising from recommendations.

Statistics related to the organisation's compensation of employees e.g. levels of compensation by employee demographic, compensation costs as % of revenue, information on performance related compensation e.g. % employees whose performance drives their compensation, use of profit sharing/share option schemes.




Explanation of the organisation's goals and objectives for the condition of their physical assets? e.g. plans for replacement, repair and maintenance, target capital expenditure, targets for maintenance programmes.

Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).Explanation of the organisation's strategy for managing physical assets risks e.g. strategies to address identified risks such as physical asset use and security, business continuity, disaster recovery, IT network risks.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals.











Indicators of organisation's ability to use its physical assets efficiently e.g. inventory statistics (e.g. inventory turns), use of consignment/vendor managed inventory programmes, production capacity utilisation, warehouse space utilisation, network/infrastructure productivity.Statistics related to the risk management of the organisation's physical assets e.g. loss of products from storage facilities, shrinkage level, product wastage, theft, data corruption/loss, network outages, business interruptions (such as fire).Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).





Energy efficiency was defined as "any change in energy use that results in an increase in net benefits per unit of energy" (http://www.pce.govt.nz/reports/pce_reports_glossary.shtml#e). Energy efficiency has a direct effect on operational costs and exposure to fluctuations in energy supply and prices.
























Anti-competitive behavior both bears reputational risk and monetary effects through fines and legal sanctions. Recent incidents within the European Union e.g. show the negative impact on organisations' P&L.





Market Coverage Index = (Number of countries organization sells in weighted by size of revenue) / (Target market global industry revenue)Market Share Index = (Revenue of organization’s offered products and services) / (Total revenue of ISIC-code selected industries)



Product Portfolio Index = Sum {Revenue of products where [(g > G/2) AND (m > M/2)]} / Sum {Revenue of all products}

Where:G = product with highest growth rateg = growth rate of each individual productM = product with highest gross marginm = gross margin of each individual productChannel Profitability Index = 1 – [Sum (direct costs) ÷ company total revenue]where direct costs are, for example: commissions, dealer discounts, finder’s fees, internal support costs.Configurability Index = (Sum of revenue from product options) / (Total company revenue) A “product option” is defined as a feature or function that must be purchased as part of a basic product or service, but is not required for the basic product or service to function.Sales Opportunity Index = (Contacts by prospects last month) / 2 X (12-month rolling average prospect contacts per month)

A formal sales tracking process is required to record the activity level of potentialcustomers or “prospects” that have come into contact with the organization, e.g., entered a store, visited the purchasing section of a Web site, responded to an advertisement.












Forecast Accuracy = (Total weekly forecast items within ±10% of actual) / (Total weekly forecast items)

Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. New Products Index = (Revenue of products & services released in last 12 months) / (Total company revenue)

R&D Success Index = (New products launched in last 12 months) / (Development projects due to complete in 12 months)


Agreement Effectiveness = (Existing customers with 90% or better SLA satisfaction) / (Total number of existing customers)Transformation Ratio = (Contracts and engagements complying with A and B) / (Total contracts and engagements)Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Supplier Agreement Effectiveness = (Service providers achieving 90% or better SLA satisfaction) / (Total number of existing service providers)Supplier Transformation Ratio = (Supplier contracts/engagements complying with A & B) / (Total supplier contracts and engagements)Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Cash-to-Cash Cycle Time = (average days stock in inventory + average days to sell an item of stock) – (average payment period in days)Conversion Cost = (Sum of direct materials and services costs) / (Revenue produced by products and services)

All other actionable activities involved with supporting the organization. These services operate within organizations by providing services to internal clients. They operate on business principles and provide internal services at a cost and quality that is acceptable to its clients, when assessed against alternatives.Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Benefits Administration Index = (Health benefits costs for past 12 months) / (Employee compensation for the past 12 months)Skills Inventory Index = (Total number of skills filled by existing employees) / (Total number of skills required)


Service-Level Effectiveness = (Surveyed users with >=90% satisfaction) / (Total number of surveyed users)


Advisory Index = (Sum of financial & regulatory functions in compliance with A and B) / (Total corporate strategic initiatives)

Customer Retention Index = 1 – (Existing customers with no purchase in buying cycle) / (Total customer count)Where:

Buying cycle = baseline buying cycle time for industry in which organization competes

Feature Function Index = (New component items for products released last year) / (Total component items for those products)

Where:New component items have been added specifically for products released to market

during the past 12 monthsFor services, component items are substituted by skill sets

For continuous request services:Service Performance = (Time service is available to the customer) / (Time service expected to be available to the customer)

For discrete request services:Service Performance = Customer requests adequately responded toTotal customer requestsData is for standard hours of operation (defined in Appendix A)

Customer Care Performance = (Customer care requests within SLA) / (Total customer care requests)Where:

SLA = service-level agreement specifying response time and resolution criteria foreach separate channel by which requests can be submitted (e.g., phone, e-mail)

Data is for standard hours of operation (defined in Appendix A)A customer care request failure is counted if it breaches one or more criteria, e.g., a

late response followed by no resolution within seven days is counted as a single failedrequest.

For continuous request services:Supplier Service Performance = (Time service is available from supplier) / (Time service expected to be available from supplier)

For discrete request services:Supplier Service Performance = Requests to supplier adequately responded toTotal supplier requestsData is for standard hours of operation (defined in Appendix A)Applications

Recruitment Effectiveness Index = (Average relative recruitment time) X (average relative recruitment cost)

Relative recruitment time = 1 – (time from approval to hire/365)Relative recruitment cost = 1 – (total recruitment cost ÷ 1st year compensation)

Systems Performance = (Time system is available to the organization) / (Time system expected to be available to the organization)

Data is for standard hours of operation (defined in Appendix A)IT Support Performance = (Number of IT support requests within SLA) / (Total No. IT support requests)

Data is for standard hours of operation (defined in Appendix A)

Compliance Index = (Sum of filings and transactions in compliance*) / (Total filings and transactions)

*Note: “In compliance” excludes events that were late, were incorrect or did not happen

Accuracy Index = (Sum of internal financial & regulatory documents in compliance*) / (Total internal financial & regulatory documents)

*Note: “In compliance” excludes documents (both reoccurring and ad hoc) that wererequested but were late, required corrections or were not delivered.Cost of Service Index = (Total cost* of finance & regulatory support & advisory services) / (Total revenue of organization)

*Note: Total cost = labor and expenses but not real estate











Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Companies obtain their Net Promoter Score by asking customers a single question on a 0 to 10 rating scale: “How likely is it that you would recommend our company to a friend or colleague?”. Based on their responses, customers can be categorized into one of three groups: Promoters (9-10 rating), Passives (7-8 rating), and Detractors (0-6 rating). The percentage of Detractors is then subtracted from the percentage of Promoters to obtain a Net Promoter score. A score of 75% or above is considered quite high. Companies are encouraged to follow this question with an open-ended request for elaboration, soliciting the reasons for a customer’s rating of that company or product. These reasons can then be provided to front-line employees and management teams for follow-up actionDocumented customer interactions are meetings during which a representative of a client provides needs, pain points, issues, and satisfactions related to the usage of the company’s products/services. It may also include substantive client feedback through social networking (blogs, wikis, or other form of mass collaboration sites) where the documented product/service suggestions were made to the company. In order for these interactions to be counted, the customer suggestions and responding company actions must be documented. The company must also provide feedback on each suggestion to the client. The sum of these interactions is divided by the existing number of active customers (customers who have purchased a product/service during the previous twelve months).Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. : Numerator - Total signed contract value less revenue already recognized during the contract period. Denominator – Total annual revenue for the most recently reported period.

(Total sales to existing customers in period 2 – Total sales to existing customer in period 1)/ Total sales to existing customers in period 1This index computes the percentage of quotas achieved multiplied by their percentage of completion (> 100%) less the number of missed quotas weighted by their percentage of underperformance (< 100%).

Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. R&D Success Index = (New products launched in last 12 months) / (Development projects due to complete in 12 months)

Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Total customers that dropped off the active customer list during the previous 30 days divided by total active customers. Active customers are those who have generated revenue for the company within the past 12 monthsPrime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Length of time (measured in years) between initial exploration cost in a particular location (property) and the discovery of material substantive enough to be recognized by one of the reserve estimation standards (i.e. JORC).

Divide the revenue earned from each distinct commodity product (products with significantly different prices per ton and price volatilities) by total revenue. Square each percentage and sum the squares.Aggregated volume of material in reserve (for all locations) divided by current annual production (for all locations).

Sellable tonnes extracted in the most recent twelve months divided by full time equivalents (both number of FTEs and total cost of FTEs). Both employees and contracted labor count equally as FTEs base on actual hours worked.Lost time to injury measured by hours lost to injury divided by total available hours. Companies can quickly cease to exist following a disaster like Pike River. Smaller safety issues can also have a significant effect on cash flow. Safety records are considered when assessing the risk of investing or loaning capital to a mining company.



















Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units, Description of processes, controls, tools and monitoring methods for managing the organisation's funding e.g. processes to engage with funding providers (debt and equity), methods used to measure and monitor funding levels and debt servicing, processes to assess suitability of off balance sheet arrangements and accounting for them, monitor levels of working capital required to support existing and future cash flows, engagement with ratings agencies, monitoring of covenant compliance.Description of processes, controls, tools and monitoring methods for managing the organisation's financial risks e.g. processes for monitoring and managing financial risks (such as credit risk, market risk, short-term liquidity needs), including use of financial instruments and hedging/trading activities, methods for measuring financial and hedging/trading risks such as value at risk and sensitivity analysis.

Description of processes, controls, tools and monitoring methods for managing the environmental, health and safety aspects of the organisation's physical assets e.g. methods used to measure environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), initiatives to change environmental aspects of physical assets management, methods used to measure health and safety (such as incidents of lost time through injury, accident levels), initiatives to change health and safety aspects of physical assets management.Description of processes, controls, tools and monitoring methods for managing the organisation's physical assets risks e.g. processes for managing risks associated with physical asset security (such as data or product storage, business continuity plans), IT and other networks security (such as risks of hacking, viruses, business interruption).

Description of processes, controls, tools and monitoring methods for understanding the organisation's customer base e.g. methods used to categorise customers by type, to measure customer activity and to profile customers, processes for monitoring and managing the risk from customer dependence, methods for measuring dependence on significant customers, methods used to measure customer penetration, initiatives to change product/service penetration rates.

Description of processes, controls, tools and monitoring methods for managing the retention, loyalty and advocacy of the organisation's customers e.g. processes used to identify customers worth retaining, methods used to measure customer retention, initiatives to change customer retention rates, processes used to identify reasons for customers defecting, methods used to measure customer defection, initiatives to change customer defection rates, processes used to identify reasons for customers being or not being loyal, methods used to measure customer loyalty, initiatives to change customer loyalty such as incentive schemes, processes used to identify reasons for customers recommending the organisation, methods used to measure customer advocacy, initiatives to change customer advocacy such as incentive schemes.Description of processes, controls, tools and monitoring methods for managing the organisation's revenues per customer and customer buying behaviour e.g. methods used to measure revenues per customer, initiatives to change revenues per customer (e.g. to increase average transaction value), methods used to measure customer buying behaviour (average number of transactions, frequency of purchase, etc), initiatives to change customer buying behaviour (e.g. convert more shoppers to buyers).Description of processes, controls, tools and monitoring methods for managing the organisation's customer related costs e.g. methods used to measure customer acquisition costs for different customer types, initiatives to change the cost of acquiring new customers, methods used to measure costs of providing products/services to different customer types, initiatives to change those costs, methods used to measure customer service and retention costs for different customer types, initiatives to change those costs.

Description of processes, controls, tools and monitoring methods for managing the organisation's recruitment and cost of new employeese e.g. methods used to measure recruitment statistics for different employee types, initiatives within the recruitment process, methods used to measure employeer acquisition costs for different employee types, initiatives to change the cost of acquiring new employees.Description of processes, controls, tools and monitoring methods for managing the retention and advocacy of the organisation's employees e.g. processes used to identify employees to retain, methods used to measure employee retention, initiatives to change employee retention rates, processes used to identify reasons for employees recommending the organisation, methods used to measure employee advocacy, initiatives to change employee advocacy such as incentive schemes.












Description of processes, controls, tools and monitoring methods for managing the organisation's employee related costs regarding compensation and remuneration e.g. methods used to measure employee compensation and remuneration costs for different employee types, initiatives to link compensation and remuneration costs to the organisation's and employee's performance levels, processes used to engage with shareholders and other stakeholders regarding remuneration policies.

Description of processes, controls, tools and monitoring methods for managing the training and development of the organisation's employees e.g. methods used to identify training and development needs, methods used to measure effectiveness of training and development delivered, initiatives to change employee training and development.

Description of processes, controls, tools and monitoring methods for managing the risk management (social and ethical aspects) of the organisation's people e.g. methods used to measure social and ethical aspects (such as employee health and safety, human rights, labour standards, discrimination), initiatives to change social and ethical aspects of people management.Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.

Description of processes, controls, tools and monitoring methods for managing the organisation's investment in innovation e.g. methods used to measure investment in innovation (whether monetary or other resources such as time), initiatives to change investment in innovation such as use of enabling technologies, policies for collaborating or for outsourcing innovation, methods used to measure effectiveness of innovation partnerships.Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's innovation e.g. methods used to measure extent of ideas generation, processes used to develop ideas further, methods used to measure the efficiency of innovation, processes used to assess progress of innovation, tools to monitor the cost effectiveness of innovation programmes, methods used to measure the innovation cycle times such as from idea generation through to commercialisation, initiatives to improve innovation cycle times.Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.

Description of processes, controls, tools and monitoring methods for managing the organisation's brand investment and development e.g. policies for sponsorship to raise awareness of brand, methods used to measure costs incurred in brand development, initiatives to change those costs, methods used to measure brand development effectiveness such as return on development costs, intiatives to change the effectiveness of brand development such as use of different promotional techniques.Description of processes, controls, tools and monitoring methods for managing the organisation's intellectual assets investment and development e.g. methods used to measure costs incurred in intellectual assets investment and development, initiatives to change those costs, methods used to measure intellectual assets development effectiveness such as return on development costs, intiatives to change this effectiveness.Description of processes, controls, tools and monitoring methods for managing the organisation's sales, marketing and advertising costs and effectiveness e.g. methods used to measure sales, marketing and advertising costs, initiatives to change those costs such as through use of different sales or advertising channels, methods used to measure sales, marketing and advertising effectiveness such as return on marketing costs, intiatives to change the effectiveness such as use of different advertising channels.Description of processes, controls, tools and monitoring methods for managing the value generated from the organisation's brands and intellectual assets e.g. methods used to measure brand profitability, initiatives to change brand profitability through changes in gross margins or brand costs, methods used to assess the portfolio such as by type of asset, methods used to measure the value of the intellectual assets/brands portfolio, initiatives to change the portfolio, policies for protecting intellectual assets, methods used to measure revenue generated by those assets, initiatives to change the revenue generated by those assets such as extending patents, policies for licensing and royalty agreements, methods used to measure revenue generated and costs incurred in licensing/royalty activities, initiatives to change those revenues or costs.

Description of processes, controls, tools and monitoring methods for managing infringements of the organisation's brands and intellectual assets risks e.g. processes for protecting revenues from intellectual assets (patents, trademarks, proprietary data, other rights), management of tail-end products and products going off-patent, risks of licensees/royalty payers breaching agreements, and methods of measuring intellectual assets risks (such as costs of registering new intellectual assets, expiry datas of existing patents/registrations), processes to manage potential reputation harming issues, such as product recalls.



Analysis of impacts to the organisation of socio-cultural trends (e.g. changing preferences, cultural values), actions by governments, regulators and pressure groups relating to social issues (e.g. minimum wage rights, diversity, pensions), non-government organisations' campaigns (e.g. transparency of Corporate Social Responsibility).










Statistics related to the environmental, health and safety impact of the organisation's physical assets e.g. air quality (such as emissions to air by type), water quality and use (such as discharges to water, water sources effected), land use/biodiversity (such as amount of land impacted, habitat changes, land restoration), energy use/climate change (such as ozone depleting substances, energy efficiency), waste disposal and contaminated land (such as waste levels, recycling levels, clean-up activities), health and safety (such as accident levels), compliance (such as with environmental or health and safety regulations and industry standards).


Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.

Analysis of the diversity of the organisation's employee base e.g. statistics regarding nationalities, gender ratios (across the organisation, at senior levels and in recent recruitment), education levels, unionised/non-unionised, full-time/part-time, by grade, by age, by length of service, levels of skills shortages (headcount as % of forecast needs).

Analysis of the organisation's ability to identify, attract and select potential employees and the costs of doing so e.g. number of applicants per position, % accepting offers/starting employment, internal vs. external filling of positions, return on investment in recruitment, cost per hire (advertising, recruitment, selection, relocation), acquisition of other organisations to secure employee talent.Indicators of the organisation's ability to retain employees (key and other) and their advocacy of the organisation e.g. analysis of how long employees have been with the organisation, % voluntary vs. involuntary leavers, employee turnover (key and other), % of employees who are willing to or do recommend the organisation to potential employees, % of new employees arising from recommendations.



Statistics regarding the organisation's investment in innovation and use of partnerships e.g. costs (absolute or % of revenue), capitalised expenditure, time commitments, payback periods for research, development of new or improved products, services and processes, implementation of enabling technologies, portfolio/project management, cost/benefits of outsourcing research or collaborating on other elements of the development cycle.Statistics indicating how efficient the organisation's innovation and exploration processes are e.g. indicators of organisation's ability to generate innovative ideas (e.g. for products/services, processes, structures) and manage the development of those ideas e.g. number of ideas generated (per employee, customer or other stakeholder), ratio of ideas generated to those developed further, number of improvement suggestions per employee, % of innovations passing each stage in the development cycle, attrition rates, time taken for the organisation's product/service/process innovations to complete the phases of development from idea generation to commercialisation, including improvements to that cycle time. (note that this would not include production/sales cycle time which is covered within the supply chain/customers elements) Analysis of the organisation's value generation from its innovations e.g. statistics regarding new/improved products/services/processes, by stage within the innovation process (e.g. idea generation, product design, prototyping, test launch), value of innovation portfolio/pipeline, information on results of testing innovations in the organisation's markets e.g. trial products/services, new business structures such as store format, statistics indicating the contribution generated by the organisation from proven innovations (internally generated and purchased) over a period (often 3-5 years) e.g. revenue/profitability from new products/services (x% sales from products introduced in last Y years), cost/time savings from new or improved processes/technologies, return on innovation expenditure (new products/services, formats, structures), statistics indicating how much revenue, cost savings or measure of return the organisation anticipates from innovations which are at various stages in its innovation portfolio.

Statistics regarding brand management, investment and development e.g. costs associated with increasing consumer awareness and/or perception of the organisation's corporate/product brands e.g. sponsorship. (Note sales and marketing costs are scored separately), return on brand development costs (revenues as a result of brand development spend divided by brand development spend).

Statistics related to the organisation's investment in marketing and advertising and its effectiveness e.g. advertising costs (banner ads, free promotions), investment in affiliation programs, loyalty programs, marketing and sales payroll, sales commissions, by distribution channel (TV, radio, internet, billboard), by brand strategy being followed e.g. brand extension, master brand, geographical brands, return on marketing investment (revenues as a result of marketing spend divided by marketing spend). Statistics regarding the value generated by the organisation's brands and intellectual assets e.g. gross profits less brand development costs by brand, number of patents held/registered each period, valuation of intellectual assets/brand portfolios, basis used for valuation, % of total revenues reliant on protected intellectual assets such as patented products and other rights, length of time organisation can expect to sustain that competitive advantage, royalties received, licensing income, average revenue per licensee, certification that royalties/licensing income received are in accordance with agreements, royalty payments, payments to acquire licenses, return on licensing activities, impact on innovation pipeline.Information (by market area e.g. region, country, demographic group) regarding consumer and stakeholder (investors, regulators, employees, Non-Government Organisations, patients) familiarity with the organisation's brands or corporate name (e.g. spontaneous awareness in a survey) or association with brand values and/or other characteristics such as quality, price, trust.

Statistics regarding the organisation's supply chain cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations e.g. cash to cash cycle time, time taken to activate services (provisioning time), days sales/purchases outstanding, tracking of order backlog, order pipeline, cost of installation of quality monitoring devices, cost of quality control departments, cost reductions achieved and savings targets through partnerships and collaborations, extent of operations involved in partnerships and collaborations (procurement, production, storage, delivery, sub-advisory arrangements), organisation's "ownership" of outsourced/partnership operations across the supply chain and effectiveness measures, supplier perceptions of relationship with organisation, on-time payment statistics.

Statistics related to the organisation's supply chain planning e.g. how close estimates are to actuals over a period (such as inventory level, storage space, order lead times, quality rates, production schedules, deliveries, costs), use of just-in-time inventory processes, lead times required to change suppliers, re-configure production facilities, costs of supply chain planning/forecasting departments.Statistics relating to the organisation's product/service procurement process e.g. % purchase orders received on time/complete, purchase requisition/order error rates, % materials arriving "just in time", cycle times for requisition approval, requisition to order/delivery, indicators of extent to which the organisation improves its ways of sourcing products/services such as time/cost impacts of transactions processed using B2B methods, cost of purchases as % of revenue/cost of sales, average cost per supplier/purchase order.Statistics relating to the organisation's manufacturing/production process e.g. % defects in production, first time quality/scrap rates, yield from raw materials, manufacturing cycle time, order to production completion lead time, cycle time improvements, time to make changes in production, time to recover investment in new processes/technology through increased sales, monetary amount of investment in new production processes/technology, fixed and variable manufacturing costs, unit costs of production.

Statistics regarding the organisation's delivery/distribution of products/services e.g. on time deliveries, perfect order rates, order fill rate, incomplete/wrong deliveries, errors in statement production, quality and speed of call/data transfers, service interruptions, billing accuracy, website content accuracy, delivery cycle time, policy issue efficiency, different forms of channel available such as use of e-commerce, extent of reach (networks, branches, ATMs, offices), freight as % of revenues/cost of sales, cost per unit delivered.Statistics regarding the organisation's product returns or service restoration process e.g. extent of repeat defects/repairs/service outages, accuracy of refund procedures.statistics regarding repairs completed on time, average time to complete repair or return service, information regarding the organisation's available channels for returns (such as arranged by organisation itself or customer responsibility and cost), costs under warranty programmes, storage/redelivery costs, service re-connection costs.Statistics regarding the environmental, social and ethical impact of the organisation's supply chain e.g. impact of suppliers, contractors, outsource partners, community giving and activities and their impact (such as employee volunteering, fit with the business and value added to the organisation), adherence to Child/forced labour regulations and industry standards, adherence to legal and industry minimum wage and benefits standards, compliance or non-compliance with other environmental, social and ethical regulations and any associated penalties, the economic contribution made to communities and society (such as job creation, wealth distribution, taxes).











Statistics related to the organisation's capital structure/levels (regulatory, operating, non-operating and/or economic capital) and distributions e.g. debt to equity ratios, operating leverage, gearing, economic capital levels and reconciliation to shareholders' equity, capital by business or geography, capital not utilised in the operating business of the organisation, cash available in the business, restrictions placed on the organisation regarding distributing profits/dividends (such as due to regulatory solvency requirements, regulations in territories in which the organisation operates), returns to shareholders other than by way of dividend (such as share buy-backs).Statistics related to the organisation's financial risk e.g. calculated levels of risk (such as credit, market, liquidity), results of risk management processes such as value at risk tables over the period, results of using financial instruments such as exposed position over the period, profits/losses made on hedging/trading activities.

Explanation of the strategic planning process followed by the organisation e.g. who is responsible/accountable for strategic planning, time horizons used, factors assessed in planning (e.g. product/service types, customer types, geographies), key strategic challenges (e.g. competition, resource constraints), basis for strategic plans (e.g. scenario planning, historical data, forecasts), communication of strategy throughout the organisation.Explanation of the organisation's short/medium term business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase customers in period. Is there a statement of the organisation's specific quantitative targets by which to measure the achievement of their short/medium term business and operational objectives? Is there a statement of specific qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining the peer group, share indices.Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices.


Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.

Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).


Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.









Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.

Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.


Statement of the organisation's goals and objectives surrounding brands and intellectual assets risk management, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding levels of protected intellectual assets infringements.Statement of the organisation's intellectual assets management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. a statement of what the organisation considers to be its intellectual assets (e.g. patents for products or processes, know-how/expertise, trademarks, proprietary data, other rights), targets for intellectual assets investment and development, such as maximising their value through licensing, alliances and other means (including for tail-end products).Statement of the organisation's brand management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of their strategic direction e.g. current and planned approach to brand management/architecture (through a master brand, portfolio of product brands, brand extension, developed versus emerging markets), the differentiating factors for their brands, goals and objectives regarding investment by brand, brand development, costs of brand investment, effectiveness of brand investment.

Statement of the organisation's goals and objectives surrounding value generated from brands and intellectual assets, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction? e.g. goals and objectives regarding revenue/value/profitability by brand, protection of revenue from brands and intellectual assets, use of licenses, royalties. Statement of the organisation's goals and objectives surrounding the reputation of its brands and intellectual assets, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding brand/corporate name awareness and perception.

Statement of the organisation's goals and objectives for cross-functional aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations, and supplier relationships.

Statement of the organisation's goals and objectives for sourcing products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding structure of procurement departments (centralised or decentralised), strategies for reducing purchasing costs and ensuring high quality supplies, use of e-commerce in procurement, dependence on certain suppliers.Statement of the organisation's strategy for manufacturing products, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding whether they make to order or to hold inventories, strategies for ensuring production quality, reducing manufacturing costs, use of excess capacity, location of facilities relative to distribution channels.

Statement of the organisation's strategy for environmental, social and ethical aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding the environmental impacts of its supply chain participants, humna rights, labour standards, corruption.

Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.

Information regarding related party transactions and relationships e.g. requirements of the organisation's corporate governance model regarding related party relationships and transactions, extent of such relationships and transactions, disclosure policies. Note that related parties include the organisation's subsidiaries, associates, special purposes entities, beneficial owners of more than 5% of the organisation, directors of the organisation, executive officers or their immediate family members.








Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals. Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.

Statement of the organisation's goals and objectives surrounding brands and intellectual assets risk management, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding levels of protected intellectual assets infringements.Statement of the organisation's intellectual assets management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. a statement of what the organisation considers to be its intellectual assets (e.g. patents for products or processes, know-how/expertise, trademarks, proprietary data, other rights), targets for intellectual assets investment and development, such as maximising their value through licensing, alliances and other means (including for tail-end products).Statement of the organisation's brand management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of their strategic direction e.g. current and planned approach to brand management/architecture (through a master brand, portfolio of product brands, brand extension, developed versus emerging markets), the differentiating factors for their brands, goals and objectives regarding investment by brand, brand development, costs of brand investment, effectiveness of brand investment.

Statement of the organisation's goals and objectives surrounding value generated from brands and intellectual assets, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction? e.g. goals and objectives regarding revenue/value/profitability by brand, protection of revenue from brands and intellectual assets, use of licenses, royalties. Statement of the organisation's goals and objectives surrounding the reputation of its brands and intellectual assets, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding brand/corporate name awareness and perception.

Description of processes, controls, tools and monitoring methods for managing the organisation's brand investment and development e.g. policies for sponsorship to raise awareness of brand, methods used to measure costs incurred in brand development, initiatives to change those costs, methods used to measure brand development effectiveness such as return on development costs, intiatives to change the effectiveness of brand development such as use of different promotional techniques.Description of processes, controls, tools and monitoring methods for managing the organisation's intellectual assets investment and development e.g. methods used to measure costs incurred in intellectual assets investment and development, initiatives to change those costs, methods used to measure intellectual assets development effectiveness such as return on development costs, intiatives to change this effectiveness.Description of processes, controls, tools and monitoring methods for managing the organisation's sales, marketing and advertising costs and effectiveness e.g. methods used to measure sales, marketing and advertising costs, initiatives to change those costs such as through use of different sales or advertising channels, methods used to measure sales, marketing and advertising effectiveness such as return on marketing costs, intiatives to change the effectiveness such as use of different advertising channels.Description of processes, controls, tools and monitoring methods for managing the value generated from the organisation's brands and intellectual assets e.g. methods used to measure brand profitability, initiatives to change brand profitability through changes in gross margins or brand costs, methods used to assess the portfolio such as by type of asset, methods used to measure the value of the intellectual assets/brands portfolio, initiatives to change the portfolio, policies for protecting intellectual assets, methods used to measure revenue generated by those assets, initiatives to change the revenue generated by those assets such as extending patents, policies for licensing and royalty agreements, methods used to measure revenue generated and costs incurred in licensing/royalty activities, initiatives to change those revenues or costs.


Statistics regarding brand management, investment and development e.g. costs associated with increasing consumer awareness and/or perception of the organisation's corporate/product brands e.g. sponsorship. (Note sales and marketing costs are scored separately), return on brand development costs (revenues as a result of brand development spend divided by brand development spend).

Statistics related to the organisation's investment in marketing and advertising and its effectiveness e.g. advertising costs (banner ads, free promotions), investment in affiliation programs, loyalty programs, marketing and sales payroll, sales commissions, by distribution channel (TV, radio, internet, billboard), by brand strategy being followed e.g. brand extension, master brand, geographical brands, return on marketing investment (revenues as a result of marketing spend divided by marketing spend). Statistics regarding the value generated by the organisation's brands and intellectual assets e.g. gross profits less brand development costs by brand, number of patents held/registered each period, valuation of intellectual assets/brand portfolios, basis used for valuation, % of total revenues reliant on protected intellectual assets such as patented products and other rights, length of time organisation can expect to sustain that competitive advantage, royalties received, licensing income, average revenue per licensee, certification that royalties/licensing income received are in accordance with agreements, royalty payments, payments to acquire licenses, return on licensing activities, impact on innovation pipeline.Information (by market area e.g. region, country, demographic group) regarding consumer and stakeholder (investors, regulators, employees, Non-Government Organisations, patients) familiarity with the organisation's brands or corporate name (e.g. spontaneous awareness in a survey) or association with brand values and/or other characteristics such as quality, price, trust.





Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.






Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.


Statement of the organisation's strategy for its capital structure and management (regulatory, operating, non-operating and/or economic capital) e.g. target capital structure and levels, strategies to achieve these, plans for use of capital, target levels of dividends, strategies for use of other distribution methods such as share buy-backs, plans for use of any excess cash in the organisation.Information regarding the organisation's framework to address financial risks e.g. policies and procedures for identifying and assessing financial risks, allocating responsibilities for financial risks, commitment of senior management to such issues, tools and controls used to monitor financial risk management across all business units, evaluation of financial risks in investment/project appraisals.

Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units, Description of processes, controls, tools and monitoring methods for managing the organisation's funding e.g. processes to engage with funding providers (debt and equity), methods used to measure and monitor funding levels and debt servicing, processes to assess suitability of off balance sheet arrangements and accounting for them, monitor levels of working capital required to support existing and future cash flows, engagement with ratings agencies, monitoring of covenant compliance.Description of processes, controls, tools and monitoring methods for managing the organisation's financial risks e.g. processes for monitoring and managing financial risks (such as credit risk, market risk, short-term liquidity needs), including use of financial instruments and hedging/trading activities, methods for measuring financial and hedging/trading risks such as value at risk and sensitivity analysis.

Statistics related to the organisation's capital structure/levels (regulatory, operating, non-operating and/or economic capital) and distributions e.g. debt to equity ratios, operating leverage, gearing, economic capital levels and reconciliation to shareholders' equity, capital by business or geography, capital not utilised in the operating business of the organisation, cash available in the business, restrictions placed on the organisation regarding distributing profits/dividends (such as due to regulatory solvency requirements, regulations in territories in which the organisation operates), returns to shareholders other than by way of dividend (such as share buy-backs).Statistics related to the organisation's financial risk e.g. calculated levels of risk (such as credit, market, liquidity), results of risk management processes such as value at risk tables over the period, results of using financial instruments such as exposed position over the period, profits/losses made on hedging/trading activities.






Description of processes, controls, tools and monitoring methods for managing the organisation's investment in innovation e.g. methods used to measure investment in innovation (whether monetary or other resources such as time), initiatives to change investment in innovation such as use of enabling technologies, policies for collaborating or for outsourcing innovation, methods used to measure effectiveness of innovation partnerships.Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's innovation e.g. methods used to measure extent of ideas generation, processes used to develop ideas further, methods used to measure the efficiency of innovation, processes used to assess progress of innovation, tools to monitor the cost effectiveness of innovation programmes, methods used to measure the innovation cycle times such as from idea generation through to commercialisation, initiatives to improve innovation cycle times.Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.

Statistics regarding the organisation's investment in innovation and use of partnerships e.g. costs (absolute or % of revenue), capitalised expenditure, time commitments, payback periods for research, development of new or improved products, services and processes, implementation of enabling technologies, portfolio/project management, cost/benefits of outsourcing research or collaborating on other elements of the development cycle.Statistics indicating how efficient the organisation's innovation and exploration processes are e.g. indicators of organisation's ability to generate innovative ideas (e.g. for products/services, processes, structures) and manage the development of those ideas e.g. number of ideas generated (per employee, customer or other stakeholder), ratio of ideas generated to those developed further, number of improvement suggestions per employee, % of innovations passing each stage in the development cycle, attrition rates, time taken for the organisation's product/service/process innovations to complete the phases of development from idea generation to commercialisation, including improvements to that cycle time. (note that this would not include production/sales cycle time which is covered within the supply chain/customers elements) Analysis of the organisation's value generation from its innovations e.g. statistics regarding new/improved products/services/processes, by stage within the innovation process (e.g. idea generation, product design, prototyping, test launch), value of innovation portfolio/pipeline, information on results of testing innovations in the organisation's markets e.g. trial products/services, new business structures such as store format, statistics indicating the contribution generated by the organisation from proven innovations (internally generated and purchased) over a period (often 3-5 years) e.g. revenue/profitability from new products/services (x% sales from products introduced in last Y years), cost/time savings from new or improved processes/technologies, return on innovation expenditure (new products/services, formats, structures), statistics indicating how much revenue, cost savings or measure of return the organisation anticipates from innovations which are at various stages in its innovation portfolio.


Explanation of the strategic planning process followed by the organisation e.g. who is responsible/accountable for strategic planning, time horizons used, factors assessed in planning (e.g. product/service types, customer types, geographies), key strategic challenges (e.g. competition, resource constraints), basis for strategic plans (e.g. scenario planning, historical data, forecasts), communication of strategy throughout the organisation.Explanation of the organisation's short/medium term business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase customers in period. Is there a statement of the organisation's specific quantitative targets by which to measure the achievement of their short/medium term business and operational objectives? Is there a statement of specific qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining the peer group, share indices.Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices.




Analysis of impacts to the organisation of socio-cultural trends (e.g. changing preferences, cultural values), actions by governments, regulators and pressure groups relating to social issues (e.g. minimum wage rights, diversity, pensions), non-government organisations' campaigns (e.g. transparency of Corporate Social Responsibility).




Statement of the organisation's goals and objectives surrounding people satisfaction, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding fulfilling employee needs and meeting their expectations regarding compensation, benefits, training and development, work-life balance.Statement of the organisation's goals and objectives surrounding people recruitment, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding recruitment channels, internal vs external candidates, costs of recruitment and return on investment in recruitment.Statement of the organisation's goals and objectives surrounding people retention/loyalty and advocacy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee length of service, employee turnover rates, employee recommendations of the workplace.

Statement of the organisation's goals and objectives surrounding people compensation schemes, particularly those for board members, management and other key employees, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding linkage of compensation to shareholder value creation or other performance targets.

Statement of the organisation's goals and objectives surrounding people training and development, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding number of training days, return on training and development investment.Statement of the organisation's goals and objectives surrounding people communication and service, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee service centres, employee communication channels.Statement of the organisation's goals and objectives surrounding people risk management (social and ethical aspects), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding employee health and safety, labour standards, discrimination.Statement of the organisation's goals and objectives surrounding people risk management (dependence on and quality of employees), including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding level of dependence on key employees.Explanation of how the organisation's hierarchy of employees and management is structured e.g. centralised/decentralised, many levels of management, "flat" reporting structure, matrix, structure of and interrelationships between departments important to the organisation (e.g. innovation, marketing, risk management), reporting and accountability lines.

Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.

Description of processes, controls, tools and monitoring methods for managing the organisation's recruitment and cost of new employeese e.g. methods used to measure recruitment statistics for different employee types, initiatives within the recruitment process, methods used to measure employeer acquisition costs for different employee types, initiatives to change the cost of acquiring new employees.Description of processes, controls, tools and monitoring methods for managing the retention and advocacy of the organisation's employees e.g. processes used to identify employees to retain, methods used to measure employee retention, initiatives to change employee retention rates, processes used to identify reasons for employees recommending the organisation, methods used to measure employee advocacy, initiatives to change employee advocacy such as incentive schemes.


Description of processes, controls, tools and monitoring methods for managing the training and development of the organisation's employees e.g. methods used to identify training and development needs, methods used to measure effectiveness of training and development delivered, initiatives to change employee training and development.

Description of processes, controls, tools and monitoring methods for managing the risk management (social and ethical aspects) of the organisation's people e.g. methods used to measure social and ethical aspects (such as employee health and safety, human rights, labour standards, discrimination), initiatives to change social and ethical aspects of people management.Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.

Analysis of the diversity of the organisation's employee base e.g. statistics regarding nationalities, gender ratios (across the organisation, at senior levels and in recent recruitment), education levels, unionised/non-unionised, full-time/part-time, by grade, by age, by length of service, levels of skills shortages (headcount as % of forecast needs).

Analysis of the organisation's ability to identify, attract and select potential employees and the costs of doing so e.g. number of applicants per position, % accepting offers/starting employment, internal vs. external filling of positions, return on investment in recruitment, cost per hire (advertising, recruitment, selection, relocation), acquisition of other organisations to secure employee talent.Indicators of the organisation's ability to retain employees (key and other) and their advocacy of the organisation e.g. analysis of how long employees have been with the organisation, % voluntary vs. involuntary leavers, employee turnover (key and other), % of employees who are willing to or do recommend the organisation to potential employees, % of new employees arising from recommendations.



Explanation of the organisation's goals and objectives for the environmental, health and safety impacts of its physical assets e.g. targets for environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), targets for health and safety aspects (such as accident levels).

Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals.

Description of processes, controls, tools and monitoring methods for managing the environmental, health and safety aspects of the organisation's physical assets e.g. methods used to measure environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), initiatives to change environmental aspects of physical assets management, methods used to measure health and safety (such as incidents of lost time through injury, accident levels), initiatives to change health and safety aspects of physical assets management.Description of processes, controls, tools and monitoring methods for managing the organisation's physical assets risks e.g. processes for managing risks associated with physical asset security (such as data or product storage, business continuity plans), IT and other networks security (such as risks of hacking, viruses, business interruption).










Statement of the organisation's goals and objectives for cross-functional aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations, and supplier relationships.

Statement of the organisation's goals and objectives for sourcing products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding structure of procurement departments (centralised or decentralised), strategies for reducing purchasing costs and ensuring high quality supplies, use of e-commerce in procurement, dependence on certain suppliers.Statement of the organisation's strategy for manufacturing products, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding whether they make to order or to hold inventories, strategies for ensuring production quality, reducing manufacturing costs, use of excess capacity, location of facilities relative to distribution channels.

Statement of the organisation's strategy for environmental, social and ethical aspects of its supply chain, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding the environmental impacts of its supply chain participants, humna rights, labour standards, corruption.



Statistics related to the organisation's supply chain planning e.g. how close estimates are to actuals over a period (such as inventory level, storage space, order lead times, quality rates, production schedules, deliveries, costs), use of just-in-time inventory processes, lead times required to change suppliers, re-configure production facilities, costs of supply chain planning/forecasting departments.Statistics relating to the organisation's product/service procurement process e.g. % purchase orders received on time/complete, purchase requisition/order error rates, % materials arriving "just in time", cycle times for requisition approval, requisition to order/delivery, indicators of extent to which the organisation improves its ways of sourcing products/services such as time/cost impacts of transactions processed using B2B methods, cost of purchases as % of revenue/cost of sales, average cost per supplier/purchase order.Statistics relating to the organisation's manufacturing/production process e.g. % defects in production, first time quality/scrap rates, yield from raw materials, manufacturing cycle time, order to production completion lead time, cycle time improvements, time to make changes in production, time to recover investment in new processes/technology through increased sales, monetary amount of investment in new production processes/technology, fixed and variable manufacturing costs, unit costs of production.






























Capacity of an organisation to deliver performance depends on the proverbial human capital i.e. resources, skills and knowledge of the organisation. Whenever relocation of a large part of the workforce occurs, be it to low-wage labour markets, be it to offshore suppliers there is a both a factor of savings to the cost structure of the organisation but also a loss of knowledge and skills, hence a decrease of the value of the company.











Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Companies obtain their Net Promoter Score by asking customers a single question on a 0 to 10 rating scale: “How likely is it that you would recommend our company to a friend or colleague?”. Based on their responses, customers can be categorized into one of three groups: Promoters (9-10 rating), Passives (7-8 rating), and Detractors (0-6 rating). The percentage of Detractors is then subtracted from the percentage of Promoters to obtain a Net Promoter score. A score of 75% or above is considered quite high. Companies are encouraged to follow this question with an open-ended request for elaboration, soliciting the reasons for a customer’s rating of that company or product. These reasons can then be provided to front-line employees and management teams for follow-up actionDocumented customer interactions are meetings during which a representative of a client provides needs, pain points, issues, and satisfactions related to the usage of the company’s products/services. It may also include substantive client feedback through social networking (blogs, wikis, or other form of mass collaboration sites) where the documented product/service suggestions were made to the company. In order for these interactions to be counted, the customer suggestions and responding company actions must be documented. The company must also provide feedback on each suggestion to the client. The sum of these interactions is divided by the existing number of active customers (customers who have purchased a product/service during the previous twelve months).Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.



Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation. Prime1 x Prime2 x Prime3 x ……..Prime(n) In the next section, we will identify candidate Prime measures for each aggregate. It will be from among this pool of Primes that the calculation for each aggregate will be performed. All Primes will be expressed as percentage to perform this calculation.

Lost time to injury measured by hours lost to injury divided by total available hours. Companies can quickly cease to exist following a disaster like Pike River. Smaller safety issues can also have a significant effect on cash flow. Safety records are considered when assessing the risk of investing or loaning capital to a mining company.



















Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units, Description of processes, controls, tools and monitoring methods for managing the organisation's funding e.g. processes to engage with funding providers (debt and equity), methods used to measure and monitor funding levels and debt servicing, processes to assess suitability of off balance sheet arrangements and accounting for them, monitor levels of working capital required to support existing and future cash flows, engagement with ratings agencies, monitoring of covenant compliance.

Description of processes, controls, tools and monitoring methods for managing the environmental, health and safety aspects of the organisation's physical assets e.g. methods used to measure environmental aspects (such as environmental damage/disaster, use of natural resources, public health issues, emissions, water use), initiatives to change environmental aspects of physical assets management, methods used to measure health and safety (such as incidents of lost time through injury, accident levels), initiatives to change health and safety aspects of physical assets management.



Description of processes, controls, tools and monitoring methods for managing the retention and advocacy of the organisation's employees e.g. processes used to identify employees to retain, methods used to measure employee retention, initiatives to change employee retention rates, processes used to identify reasons for employees recommending the organisation, methods used to measure employee advocacy, initiatives to change employee advocacy such as incentive schemes.













Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.

Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's innovation e.g. methods used to measure extent of ideas generation, processes used to develop ideas further, methods used to measure the efficiency of innovation, processes used to assess progress of innovation, tools to monitor the cost effectiveness of innovation programmes, methods used to measure the innovation cycle times such as from idea generation through to commercialisation, initiatives to improve innovation cycle times.Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.

Description of processes, controls, tools and monitoring methods for managing the organisation's brand investment and development e.g. policies for sponsorship to raise awareness of brand, methods used to measure costs incurred in brand development, initiatives to change those costs, methods used to measure brand development effectiveness such as return on development costs, intiatives to change the effectiveness of brand development such as use of different promotional techniques.

Description of processes, controls, tools and monitoring methods for managing the organisation's sales, marketing and advertising costs and effectiveness e.g. methods used to measure sales, marketing and advertising costs, initiatives to change those costs such as through use of different sales or advertising channels, methods used to measure sales, marketing and advertising effectiveness such as return on marketing costs, intiatives to change the effectiveness such as use of different advertising channels.Description of processes, controls, tools and monitoring methods for managing the value generated from the organisation's brands and intellectual assets e.g. methods used to measure brand profitability, initiatives to change brand profitability through changes in gross margins or brand costs, methods used to assess the portfolio such as by type of asset, methods used to measure the value of the intellectual assets/brands portfolio, initiatives to change the portfolio, policies for protecting intellectual assets, methods used to measure revenue generated by those assets, initiatives to change the revenue generated by those assets such as extending patents, policies for licensing and royalty agreements, methods used to measure revenue generated and costs incurred in licensing/royalty activities, initiatives to change those revenues or costs.


Description of processes, controls, tools and monitoring methods for managing the organisation's supply chain cycle times, order/application tracking, cost of quality, outsourcing, partnerships and collaborations e.g. methods used to measure cycle times within the supply chain, initiatives to change cycle times, methods used to track orders/applications, methods used to measure these, initiatives to change order/application tracking, methods used to measure costs of quality, initiatives to change costs of quality, policies for collaborating or for outsourcing elements of the supply chain, methods used to measure effectiveness of supply chain partnerships, methods used to measure awareness and perception of organisation with its suppliers, initiatives to change the perception.

Description of processes, controls, tools and monitoring methods for managing the environmental, social and ethical aspects of the organisation's supply chain e.g. methods used to measure the environmental impact of its supply chain, initiatives to change the environmental impact of its supply chain management, methods used to measure social and ethical aspects (such as human rights, labour standards, corruption, community involvement and impact), initiatives to change social and ethical aspects of supply chain management.Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.Description of processes, controls, tools and monitoring methods for managing the organisation's procurement e.g. policies for acceptable accuracy levels in procurement, processes and measures used to track procurement reliability such as % error rates in purchase orders, policies regarding timeliness of procurement, methods used to measure procurement responsiveness such as cycle times for requisition approval, use of technology to allow flexibility within procurement, methods used to measure the flexibility within procurement, methods used to measure costs of procurement such as average cost per supplier/purchase order, initiatives to change costs of supply chain procurement.Description of processes, controls, tools and monitoring methods for managing the organisation's manufacturing/production process e.g. policies for acceptable production quality levels, processes and measures used to track production reliability/quality such as % defects, scrap rates, policies regarding timeliness of production, methods used to measure production timeliness such as manufacturing cycle times, policies regarding introducing new processes/technologies, methods used to measure new process/technology effectiveness, methods used to measure costs of production/manufacturing such as unit costs, fixed vs variable costs, initiatives to change costs of production/manufacturing.Description of processes, controls, tools and monitoring methods for managing storage of the organisation's products/services e.g. processes used to ensure variety/choice available for customers such as product positioning agreements, methods used to measure variety/choice of products/services available such as number of tailored services, processes used to avoid stockouts or interrupted services, methods used to measure availability of products/services such as inventory ageing rates, methods used to measure costs of storage, initiatives to change costs of storage.Description of processes, controls, tools and monitoring methods for managing the organisation's delivery and distribution e.g. processes and measures used to track delivery reliability/quality such as % complete/correct deliveries, quality/speed of data transfers, level of service interruptions, policies for acceptable delivery timeliness, processes and measures used to track delivery efficiency such as delivery cycle times, document issue efficiency, policies for use of different channels, processes and measures used to track availability of channels such as extent of reach, methods used to measure costs of delivery/dsitribution such as freight costs, costs per unit delivered, initiatives to change costs of delivery/distribution.Description of processes, controls, tools and monitoring methods for managing the organisation's product returns/service restoration e.g. processes and measures used to track returns/restoration reliability/quality such as extent of repeat defects/service outages, accuracy of refunds, policies regarding timeliness of response, methods used to measure responsiveness such as average time to complete repair or return service, policies regarding available returns channels, methods used to measure availability of channels for returns such as levels of returns by channel, methods used to measure costs of warranty programmes, service re-connection costs.













Indicators of the organisation's retention, loyalty and advocacy of its customers e.g. number of return customers versus number of total customers, analysis of how long customers have been with the organisation, number of customers lost in a given period as % of total customers, churn rate, extent to which customers remain loyal to the organisation when competitors offer more attractive prices, value, products/services e.g. return on relationship, loyalty value added, % of customers who do or are willing to recommend the organisation to potential customers, average number of recommendations made per existing customer, % of new customers resulting from recommendations.Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.


Statistics indicating how efficient the organisation's innovation and exploration processes are e.g. indicators of organisation's ability to generate innovative ideas (e.g. for products/services, processes, structures) and manage the development of those ideas e.g. number of ideas generated (per employee, customer or other stakeholder), ratio of ideas generated to those developed further, number of improvement suggestions per employee, % of innovations passing each stage in the development cycle, attrition rates, time taken for the organisation's product/service/process innovations to complete the phases of development from idea generation to commercialisation, including improvements to that cycle time. (note that this would not include production/sales cycle time which is covered within the supply chain/customers elements) Analysis of the organisation's value generation from its innovations e.g. statistics regarding new/improved products/services/processes, by stage within the innovation process (e.g. idea generation, product design, prototyping, test launch), value of innovation portfolio/pipeline, information on results of testing innovations in the organisation's markets e.g. trial products/services, new business structures such as store format, statistics indicating the contribution generated by the organisation from proven innovations (internally generated and purchased) over a period (often 3-5 years) e.g. revenue/profitability from new products/services (x% sales from products introduced in last Y years), cost/time savings from new or improved processes/technologies, return on innovation expenditure (new products/services, formats, structures), statistics indicating how much revenue, cost savings or measure of return the organisation anticipates from innovations which are at various stages in its innovation portfolio.

Statistics related to the organisation's investment in marketing and advertising and its effectiveness e.g. advertising costs (banner ads, free promotions), investment in affiliation programs, loyalty programs, marketing and sales payroll, sales commissions, by distribution channel (TV, radio, internet, billboard), by brand strategy being followed e.g. brand extension, master brand, geographical brands, return on marketing investment (revenues as a result of marketing spend divided by marketing spend). Statistics regarding the value generated by the organisation's brands and intellectual assets e.g. gross profits less brand development costs by brand, number of patents held/registered each period, valuation of intellectual assets/brand portfolios, basis used for valuation, % of total revenues reliant on protected intellectual assets such as patented products and other rights, length of time organisation can expect to sustain that competitive advantage, royalties received, licensing income, average revenue per licensee, certification that royalties/licensing income received are in accordance with agreements, royalty payments, payments to acquire licenses, return on licensing activities, impact on innovation pipeline.


Statistics relating to the organisation's product/service procurement process e.g. % purchase orders received on time/complete, purchase requisition/order error rates, % materials arriving "just in time", cycle times for requisition approval, requisition to order/delivery, indicators of extent to which the organisation improves its ways of sourcing products/services such as time/cost impacts of transactions processed using B2B methods, cost of purchases as % of revenue/cost of sales, average cost per supplier/purchase order.Statistics relating to the organisation's manufacturing/production process e.g. % defects in production, first time quality/scrap rates, yield from raw materials, manufacturing cycle time, order to production completion lead time, cycle time improvements, time to make changes in production, time to recover investment in new processes/technology through increased sales, monetary amount of investment in new production processes/technology, fixed and variable manufacturing costs, unit costs of production.












Statistics related to the organisation's capital structure/levels (regulatory, operating, non-operating and/or economic capital) and distributions e.g. debt to equity ratios, operating leverage, gearing, economic capital levels and reconciliation to shareholders' equity, capital by business or geography, capital not utilised in the operating business of the organisation, cash available in the business, restrictions placed on the organisation regarding distributing profits/dividends (such as due to regulatory solvency requirements, regulations in territories in which the organisation operates), returns to shareholders other than by way of dividend (such as share buy-backs).

Explanation of the organisation's short/medium term business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase customers in period. Is there a statement of the organisation's specific quantitative targets by which to measure the achievement of their short/medium term business and operational objectives? Is there a statement of specific qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining the peer group, share indices.Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices.

Statement of the organisation's goals and objectives surrounding average revenue per customer and customer buying behaviour including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives for average transaction numbers and size per customer/user, average revenue per customer/user, frequency of purchases, number of transations, shopper/buyer conversion rates.

Statement of the organisation's goals and objectives surrounding servicing and communicating with customers and customer relationship management (CRM) including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction? e.g. goals and objectives for customer service channels, account management, timeliness of service, use of technology in serving customers, outsourcing of CRM, including objectives/accountability of outsource partners.









Statement of the organisation's intellectual assets management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. a statement of what the organisation considers to be its intellectual assets (e.g. patents for products or processes, know-how/expertise, trademarks, proprietary data, other rights), targets for intellectual assets investment and development, such as maximising their value through licensing, alliances and other means (including for tail-end products).Statement of the organisation's brand management, investment and development strategy, including an explanation of why the organisation is setting such goals and objectives in the wider context of their strategic direction e.g. current and planned approach to brand management/architecture (through a master brand, portfolio of product brands, brand extension, developed versus emerging markets), the differentiating factors for their brands, goals and objectives regarding investment by brand, brand development, costs of brand investment, effectiveness of brand investment.

Statement of the organisation's goals and objectives for sourcing products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding structure of procurement departments (centralised or decentralised), strategies for reducing purchasing costs and ensuring high quality supplies, use of e-commerce in procurement, dependence on certain suppliers.



Information regarding the organisation's framework to address political and geopolitical risks (such as operating in unstable regions) e.g. policies and procedures for identifying and assessing political and geopolitical risks, allocating responsibilities for political and geopolitical risks, commitment of senior management to such issues, tools and controls used to monitor political and geopolitical risk management across all business units, evaluation of political and geopolitical risks in investment/project appraisals.

Information regarding the organisation's framework to address technology risks such as privacy, security, systems development and implementation e.g. policies and procedures for identifying and assessing technology risks, allocating responsibilities for technology risks, commitment of senior management to such issues, tools and controls used to monitor technology risk management across all business units, evaluation of technology risks in investment/project appraisals.






Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals. Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.


Description of processes, controls, tools and monitoring methods for managing the organisation's brand investment and development e.g. policies for sponsorship to raise awareness of brand, methods used to measure costs incurred in brand development, initiatives to change those costs, methods used to measure brand development effectiveness such as return on development costs, intiatives to change the effectiveness of brand development such as use of different promotional techniques.

Description of processes, controls, tools and monitoring methods for managing the organisation's sales, marketing and advertising costs and effectiveness e.g. methods used to measure sales, marketing and advertising costs, initiatives to change those costs such as through use of different sales or advertising channels, methods used to measure sales, marketing and advertising effectiveness such as return on marketing costs, intiatives to change the effectiveness such as use of different advertising channels.Description of processes, controls, tools and monitoring methods for managing the value generated from the organisation's brands and intellectual assets e.g. methods used to measure brand profitability, initiatives to change brand profitability through changes in gross margins or brand costs, methods used to assess the portfolio such as by type of asset, methods used to measure the value of the intellectual assets/brands portfolio, initiatives to change the portfolio, policies for protecting intellectual assets, methods used to measure revenue generated by those assets, initiatives to change the revenue generated by those assets such as extending patents, policies for licensing and royalty agreements, methods used to measure revenue generated and costs incurred in licensing/royalty activities, initiatives to change those revenues or costs.


Statistics related to the organisation's investment in marketing and advertising and its effectiveness e.g. advertising costs (banner ads, free promotions), investment in affiliation programs, loyalty programs, marketing and sales payroll, sales commissions, by distribution channel (TV, radio, internet, billboard), by brand strategy being followed e.g. brand extension, master brand, geographical brands, return on marketing investment (revenues as a result of marketing spend divided by marketing spend). Statistics regarding the value generated by the organisation's brands and intellectual assets e.g. gross profits less brand development costs by brand, number of patents held/registered each period, valuation of intellectual assets/brand portfolios, basis used for valuation, % of total revenues reliant on protected intellectual assets such as patented products and other rights, length of time organisation can expect to sustain that competitive advantage, royalties received, licensing income, average revenue per licensee, certification that royalties/licensing income received are in accordance with agreements, royalty payments, payments to acquire licenses, return on licensing activities, impact on innovation pipeline.

Statement of the organisation's goals and objectives surrounding average revenue per customer and customer buying behaviour including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives for average transaction numbers and size per customer/user, average revenue per customer/user, frequency of purchases, number of transations, shopper/buyer conversion rates.

Statement of the organisation's goals and objectives surrounding servicing and communicating with customers and customer relationship management (CRM) including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction? e.g. goals and objectives for customer service channels, account management, timeliness of service, use of technology in serving customers, outsourcing of CRM, including objectives/accountability of outsource partners.










Statistics relating to the organisation's average revenue per customer and their buying behaviour e.g. average number of transactions per customer, average basket/transaction size (sales value per store/website purchase), average revenue per user (ARPU) by user type, how recently and frequently they buy, number of transactions/accounts/investments, average amount invested, preferred products/services, shopper/buyer conversion rates.Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.

Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units, Description of processes, controls, tools and monitoring methods for managing the organisation's funding e.g. processes to engage with funding providers (debt and equity), methods used to measure and monitor funding levels and debt servicing, processes to assess suitability of off balance sheet arrangements and accounting for them, monitor levels of working capital required to support existing and future cash flows, engagement with ratings agencies, monitoring of covenant compliance.






Description of processes, controls, tools and monitoring methods for managing the efficiency of the organisation's innovation e.g. methods used to measure extent of ideas generation, processes used to develop ideas further, methods used to measure the efficiency of innovation, processes used to assess progress of innovation, tools to monitor the cost effectiveness of innovation programmes, methods used to measure the innovation cycle times such as from idea generation through to commercialisation, initiatives to improve innovation cycle times.Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.



Explanation of the organisation's short/medium term business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase customers in period. Is there a statement of the organisation's specific quantitative targets by which to measure the achievement of their short/medium term business and operational objectives? Is there a statement of specific qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining the peer group, share indices.Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices.



Information regarding the organisation's framework to address political and geopolitical risks (such as operating in unstable regions) e.g. policies and procedures for identifying and assessing political and geopolitical risks, allocating responsibilities for political and geopolitical risks, commitment of senior management to such issues, tools and controls used to monitor political and geopolitical risk management across all business units, evaluation of political and geopolitical risks in investment/project appraisals.

Information regarding the organisation's framework to address technology risks such as privacy, security, systems development and implementation e.g. policies and procedures for identifying and assessing technology risks, allocating responsibilities for technology risks, commitment of senior management to such issues, tools and controls used to monitor technology risk management across all business units, evaluation of technology risks in investment/project appraisals.




Information regarding the organisation's framework to address social and ethical risks (such as health and safety, human rights, labour standards, corruption, sustainable development) e.g. policies and procedures for identifying and assessing social and ethical risks, allocating responsibilities for social and ethical risks, commitment of senior management to such issues, tools and controls used to monitor social and ethical risk management across all business units, evaluation of social and ethical risks in investment/project appraisals.

Description of processes, controls, tools and monitoring methods for managing the retention and advocacy of the organisation's employees e.g. processes used to identify employees to retain, methods used to measure employee retention, initiatives to change employee retention rates, processes used to identify reasons for employees recommending the organisation, methods used to measure employee advocacy, initiatives to change employee advocacy such as incentive schemes.


Description of processes, controls, tools and monitoring methods for understanding the quality of key employees e.g. methods used to measure employee quality, initiatives to improve quality and experience levels, processes to manage the organisation's dependence on key employees, methods used to measure employee dependence such as % of employees generating significant revenue, processes for monitoring and managing the risk from employee dependence.


Information regarding the organisation's framework to address environmental risks (such as environmental damage/disaster, use of natural resources, public health issues) e.g. policies and procedures for identifying and assessing environmental risks, allocating responsibilities for environmental risks, commitment of senior management to such issues, tools and controls used to monitor environmental risk management across all business units, evaluation of environmental risks in investment/project appraisals.











Statement of the organisation's goals and objectives for sourcing products/services, including an explanation of why the organisation is setting such goals and objectives in the wider context of its strategic direction e.g. goals and objectives regarding structure of procurement departments (centralised or decentralised), strategies for reducing purchasing costs and ensuring high quality supplies, use of e-commerce in procurement, dependence on certain suppliers.


Description of processes, controls, tools and monitoring methods for managing the environmental, social and ethical aspects of the organisation's supply chain e.g. methods used to measure the environmental impact of its supply chain, initiatives to change the environmental impact of its supply chain management, methods used to measure social and ethical aspects (such as human rights, labour standards, corruption, community involvement and impact), initiatives to change social and ethical aspects of supply chain management.Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.Description of processes, controls, tools and monitoring methods for managing the organisation's procurement e.g. policies for acceptable accuracy levels in procurement, processes and measures used to track procurement reliability such as % error rates in purchase orders, policies regarding timeliness of procurement, methods used to measure procurement responsiveness such as cycle times for requisition approval, use of technology to allow flexibility within procurement, methods used to measure the flexibility within procurement, methods used to measure costs of procurement such as average cost per supplier/purchase order, initiatives to change costs of supply chain procurement.Description of processes, controls, tools and monitoring methods for managing the organisation's manufacturing/production process e.g. policies for acceptable production quality levels, processes and measures used to track production reliability/quality such as % defects, scrap rates, policies regarding timeliness of production, methods used to measure production timeliness such as manufacturing cycle times, policies regarding introducing new processes/technologies, methods used to measure new process/technology effectiveness, methods used to measure costs of production/manufacturing such as unit costs, fixed vs variable costs, initiatives to change costs of production/manufacturing.Description of processes, controls, tools and monitoring methods for managing storage of the organisation's products/services e.g. processes used to ensure variety/choice available for customers such as product positioning agreements, methods used to measure variety/choice of products/services available such as number of tailored services, processes used to avoid stockouts or interrupted services, methods used to measure availability of products/services such as inventory ageing rates, methods used to measure costs of storage, initiatives to change costs of storage.Description of processes, controls, tools and monitoring methods for managing the organisation's delivery and distribution e.g. processes and measures used to track delivery reliability/quality such as % complete/correct deliveries, quality/speed of data transfers, level of service interruptions, policies for acceptable delivery timeliness, processes and measures used to track delivery efficiency such as delivery cycle times, document issue efficiency, policies for use of different channels, processes and measures used to track availability of channels such as extent of reach, methods used to measure costs of delivery/dsitribution such as freight costs, costs per unit delivered, initiatives to change costs of delivery/distribution.Description of processes, controls, tools and monitoring methods for managing the organisation's product returns/service restoration e.g. processes and measures used to track returns/restoration reliability/quality such as extent of repeat defects/service outages, accuracy of refunds, policies regarding timeliness of response, methods used to measure responsiveness such as average time to complete repair or return service, policies regarding available returns channels, methods used to measure availability of channels for returns such as levels of returns by channel, methods used to measure costs of warranty programmes, service re-connection costs.


Statistics relating to the organisation's product/service procurement process e.g. % purchase orders received on time/complete, purchase requisition/order error rates, % materials arriving "just in time", cycle times for requisition approval, requisition to order/delivery, indicators of extent to which the organisation improves its ways of sourcing products/services such as time/cost impacts of transactions processed using B2B methods, cost of purchases as % of revenue/cost of sales, average cost per supplier/purchase order.Statistics relating to the organisation's manufacturing/production process e.g. % defects in production, first time quality/scrap rates, yield from raw materials, manufacturing cycle time, order to production completion lead time, cycle time improvements, time to make changes in production, time to recover investment in new processes/technology through increased sales, monetary amount of investment in new production processes/technology, fixed and variable manufacturing costs, unit costs of production.












Companies obtain their Net Promoter Score by asking customers a single question on a 0 to 10 rating scale: “How likely is it that you would recommend our company to a friend or colleague?”. Based on their responses, customers can be categorized into one of three groups: Promoters (9-10 rating), Passives (7-8 rating), and Detractors (0-6 rating). The percentage of Detractors is then subtracted from the percentage of Promoters to obtain a Net Promoter score. A score of 75% or above is considered quite high. Companies are encouraged to follow this question with an open-ended request for elaboration, soliciting the reasons for a customer’s rating of that company or product. These reasons can then be provided to front-line employees and management teams for follow-up actionDocumented customer interactions are meetings during which a representative of a client provides needs, pain points, issues, and satisfactions related to the usage of the company’s products/services. It may also include substantive client feedback through social networking (blogs, wikis, or other form of mass collaboration sites) where the documented product/service suggestions were made to the company. In order for these interactions to be counted, the customer suggestions and responding company actions must be documented. The company must also provide feedback on each suggestion to the client. The sum of these interactions is divided by the existing number of active customers (customers who have purchased a product/service during the previous twelve months).


















Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units,


Description of processes, controls, tools and monitoring methods for managing the retention, loyalty and advocacy of the organisation's customers e.g. processes used to identify customers worth retaining, methods used to measure customer retention, initiatives to change customer retention rates, processes used to identify reasons for customers defecting, methods used to measure customer defection, initiatives to change customer defection rates, processes used to identify reasons for customers being or not being loyal, methods used to measure customer loyalty, initiatives to change customer loyalty such as incentive schemes, processes used to identify reasons for customers recommending the organisation, methods used to measure customer advocacy, initiatives to change customer advocacy such as incentive schemes.












Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.

Description of processes, controls, tools and monitoring methods for managing the value generated from the organisation's brands and intellectual assets e.g. methods used to measure brand profitability, initiatives to change brand profitability through changes in gross margins or brand costs, methods used to assess the portfolio such as by type of asset, methods used to measure the value of the intellectual assets/brands portfolio, initiatives to change the portfolio, policies for protecting intellectual assets, methods used to measure revenue generated by those assets, initiatives to change the revenue generated by those assets such as extending patents, policies for licensing and royalty agreements, methods used to measure revenue generated and costs incurred in licensing/royalty activities, initiatives to change those revenues or costs.



Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.Description of processes, controls, tools and monitoring methods for managing the organisation's procurement e.g. policies for acceptable accuracy levels in procurement, processes and measures used to track procurement reliability such as % error rates in purchase orders, policies regarding timeliness of procurement, methods used to measure procurement responsiveness such as cycle times for requisition approval, use of technology to allow flexibility within procurement, methods used to measure the flexibility within procurement, methods used to measure costs of procurement such as average cost per supplier/purchase order, initiatives to change costs of supply chain procurement.Description of processes, controls, tools and monitoring methods for managing the organisation's manufacturing/production process e.g. policies for acceptable production quality levels, processes and measures used to track production reliability/quality such as % defects, scrap rates, policies regarding timeliness of production, methods used to measure production timeliness such as manufacturing cycle times, policies regarding introducing new processes/technologies, methods used to measure new process/technology effectiveness, methods used to measure costs of production/manufacturing such as unit costs, fixed vs variable costs, initiatives to change costs of production/manufacturing.Description of processes, controls, tools and monitoring methods for managing storage of the organisation's products/services e.g. processes used to ensure variety/choice available for customers such as product positioning agreements, methods used to measure variety/choice of products/services available such as number of tailored services, processes used to avoid stockouts or interrupted services, methods used to measure availability of products/services such as inventory ageing rates, methods used to measure costs of storage, initiatives to change costs of storage.Description of processes, controls, tools and monitoring methods for managing the organisation's delivery and distribution e.g. processes and measures used to track delivery reliability/quality such as % complete/correct deliveries, quality/speed of data transfers, level of service interruptions, policies for acceptable delivery timeliness, processes and measures used to track delivery efficiency such as delivery cycle times, document issue efficiency, policies for use of different channels, processes and measures used to track availability of channels such as extent of reach, methods used to measure costs of delivery/dsitribution such as freight costs, costs per unit delivered, initiatives to change costs of delivery/distribution.Description of processes, controls, tools and monitoring methods for managing the organisation's product returns/service restoration e.g. processes and measures used to track returns/restoration reliability/quality such as extent of repeat defects/service outages, accuracy of refunds, policies regarding timeliness of response, methods used to measure responsiveness such as average time to complete repair or return service, policies regarding available returns channels, methods used to measure availability of channels for returns such as levels of returns by channel, methods used to measure costs of warranty programmes, service re-connection costs.













Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.

Statistics related to the organisation's management of the social and ethical risks associated with its people e.g. avoiding engaging in discrimination (hiring, compensation, training access, promotion, termination, retirement) based on race, caste, national origin, religion, disability, gender, sexual orientation, union memebership or political affiliation, respecting the right of all personnel to form and join trade unions of their choce and to bargain collectively, adhering to laws and industry standards on working hours, statistics related to absence rates, cost of absence, incident rates, amount of lost time, health and safety costs.


Statistics regarding the value generated by the organisation's brands and intellectual assets e.g. gross profits less brand development costs by brand, number of patents held/registered each period, valuation of intellectual assets/brand portfolios, basis used for valuation, % of total revenues reliant on protected intellectual assets such as patented products and other rights, length of time organisation can expect to sustain that competitive advantage, royalties received, licensing income, average revenue per licensee, certification that royalties/licensing income received are in accordance with agreements, royalty payments, payments to acquire licenses, return on licensing activities, impact on innovation pipeline.


Statistics regarding the environmental, social and ethical impact of the organisation's supply chain e.g. impact of suppliers, contractors, outsource partners, community giving and activities and their impact (such as employee volunteering, fit with the business and value added to the organisation), adherence to Child/forced labour regulations and industry standards, adherence to legal and industry minimum wage and benefits standards, compliance or non-compliance with other environmental, social and ethical regulations and any associated penalties, the economic contribution made to communities and society (such as job creation, wealth distribution, taxes).












Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices.






Costs to the organisation of acquiring or reacquiring customers, including positioning new products/services with existing customers (such as advertising and marketing efforts (direct mail, telesales, etc), proposal/bid development, acquiring a company to secure its customer base), cost to build or assemble products or to deliver services to different customer types (such as comparison of actual costs with product/service estimates), costs of activities related to service provisioning, customer service, billing, warehousing, distribution, and accounts receivable management; costs of relationship building, cross-sell campaigns and customer incentives.

Description of processes, controls, tools and monitoring methods for managing the organisation's capital structure e.g. methods used to measure and monitor the organisation's optimal capital structure, initiatives to change the capital structure, processes to engage with capital providers, methods used to measure and monitor the organisation's profit distribution, initiatives and processes used to distribute profit or capital in other ways such as share buy-backs, methods used to measure and monitor required economic capital levels, methods used to allocate economic capital to business units,






Description of processes, controls, tools and monitoring methods for managing the organisation's value generation from its innovations and exploration e.g. methods used to assess the innovation portfolio such as by stage of development, methods used to measure the value of the innovation portfolio/pipeline, initiatives to change the innovation portfolio, policies for market-testing, methods used to assess success of market-testing innovations, initiatives to change market-testing practices or results, methods used to measure the actual and expected contribution from innovations, initiatives to change the contribution from innovations.


Explanation of the organisation's segmental business and operational objectives necessary to pursue the strategic direction and the milestones by which to measure the success of the strategy e.g. increase market share in a particular business/geography. Is there a statement of the organisation's specific segmental quantitative targets by which to measure the achievement of their segmental term business and operational objectives? Is there a statement of specific segmental qualitative and/or quantitative milestones relative to a stated benchmark? e.g. defining a peer group, share indices.





Statistics related to the organisation's management of the social and ethical risks associated with its people e.g. avoiding engaging in discrimination (hiring, compensation, training access, promotion, termination, retirement) based on race, caste, national origin, religion, disability, gender, sexual orientation, union memebership or political affiliation, respecting the right of all personnel to form and join trade unions of their choce and to bargain collectively, adhering to laws and industry standards on working hours, statistics related to absence rates, cost of absence, incident rates, amount of lost time, health and safety costs.












Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.Description of processes, controls, tools and monitoring methods for managing the organisation's procurement e.g. policies for acceptable accuracy levels in procurement, processes and measures used to track procurement reliability such as % error rates in purchase orders, policies regarding timeliness of procurement, methods used to measure procurement responsiveness such as cycle times for requisition approval, use of technology to allow flexibility within procurement, methods used to measure the flexibility within procurement, methods used to measure costs of procurement such as average cost per supplier/purchase order, initiatives to change costs of supply chain procurement.Description of processes, controls, tools and monitoring methods for managing the organisation's manufacturing/production process e.g. policies for acceptable production quality levels, processes and measures used to track production reliability/quality such as % defects, scrap rates, policies regarding timeliness of production, methods used to measure production timeliness such as manufacturing cycle times, policies regarding introducing new processes/technologies, methods used to measure new process/technology effectiveness, methods used to measure costs of production/manufacturing such as unit costs, fixed vs variable costs, initiatives to change costs of production/manufacturing.Description of processes, controls, tools and monitoring methods for managing storage of the organisation's products/services e.g. processes used to ensure variety/choice available for customers such as product positioning agreements, methods used to measure variety/choice of products/services available such as number of tailored services, processes used to avoid stockouts or interrupted services, methods used to measure availability of products/services such as inventory ageing rates, methods used to measure costs of storage, initiatives to change costs of storage.Description of processes, controls, tools and monitoring methods for managing the organisation's delivery and distribution e.g. processes and measures used to track delivery reliability/quality such as % complete/correct deliveries, quality/speed of data transfers, level of service interruptions, policies for acceptable delivery timeliness, processes and measures used to track delivery efficiency such as delivery cycle times, document issue efficiency, policies for use of different channels, processes and measures used to track availability of channels such as extent of reach, methods used to measure costs of delivery/dsitribution such as freight costs, costs per unit delivered, initiatives to change costs of delivery/distribution.Description of processes, controls, tools and monitoring methods for managing the organisation's product returns/service restoration e.g. processes and measures used to track returns/restoration reliability/quality such as extent of repeat defects/service outages, accuracy of refunds, policies regarding timeliness of response, methods used to measure responsiveness such as average time to complete repair or return service, policies regarding available returns channels, methods used to measure availability of channels for returns such as levels of returns by channel, methods used to measure costs of warranty programmes, service re-connection costs.


Statistics regarding the environmental, social and ethical impact of the organisation's supply chain e.g. impact of suppliers, contractors, outsource partners, community giving and activities and their impact (such as employee volunteering, fit with the business and value added to the organisation), adherence to Child/forced labour regulations and industry standards, adherence to legal and industry minimum wage and benefits standards, compliance or non-compliance with other environmental, social and ethical regulations and any associated penalties, the economic contribution made to communities and society (such as job creation, wealth distribution, taxes).














Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.Description of processes, controls, tools and monitoring methods for managing the organisation's procurement e.g. policies for acceptable accuracy levels in procurement, processes and measures used to track procurement reliability such as % error rates in purchase orders, policies regarding timeliness of procurement, methods used to measure procurement responsiveness such as cycle times for requisition approval, use of technology to allow flexibility within procurement, methods used to measure the flexibility within procurement, methods used to measure costs of procurement such as average cost per supplier/purchase order, initiatives to change costs of supply chain procurement.Description of processes, controls, tools and monitoring methods for managing the organisation's manufacturing/production process e.g. policies for acceptable production quality levels, processes and measures used to track production reliability/quality such as % defects, scrap rates, policies regarding timeliness of production, methods used to measure production timeliness such as manufacturing cycle times, policies regarding introducing new processes/technologies, methods used to measure new process/technology effectiveness, methods used to measure costs of production/manufacturing such as unit costs, fixed vs variable costs, initiatives to change costs of production/manufacturing.

Description of processes, controls, tools and monitoring methods for managing the organisation's delivery and distribution e.g. processes and measures used to track delivery reliability/quality such as % complete/correct deliveries, quality/speed of data transfers, level of service interruptions, policies for acceptable delivery timeliness, processes and measures used to track delivery efficiency such as delivery cycle times, document issue efficiency, policies for use of different channels, processes and measures used to track availability of channels such as extent of reach, methods used to measure costs of delivery/dsitribution such as freight costs, costs per unit delivered, initiatives to change costs of delivery/distribution.













Description of processes, controls, tools and monitoring methods for managing the forecasting, reliability and flexibility of the organisation's supply chain planning e.g. methods used to make supply chain forecasts, processes and measures used to track the accuracy of those forecasts, policies regarding timeliness of planning, methods used to measure supply chain planning responsiveness, use of technology to implement timely planning processes such as just-in-time inventory replenishment, processes used to track the need for changes to supply chain plans, agreements in place with suppliers to enable flexibility within the supply chain, methods used to measure the flexibility within supply chain planning, methods used to measure costs of supply chain planning such as costs of forecasting departments, initiatives to change costs of supply chain planning.










Analysis of the organisation's value generation from its innovations e.g. statistics regarding new/improved products/services/processes, by stage within the innovation process (e.g. idea generation, product design, prototyping, test launch), value of innovation portfolio/pipeline, information on results of testing innovations in the organisation's markets e.g. trial products/services, new business structures such as store format, statistics indicating the contribution generated by the organisation from proven innovations (internally generated and purchased) over a period (often 3-5 years) e.g. revenue/profitability from new products/services (x% sales from products introduced in last Y years), cost/time savings from new or improved processes/technologies, return on innovation expenditure (new products/services, formats, structures), statistics indicating how much revenue, cost savings or measure of return the organisation anticipates from innovations which are at various stages in its innovation portfolio.

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