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CSA Companion 2021 Corporate Sustainability Assessment

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CSA Companion 2021 Corporate Sustainability Assessment CSA Companion 2021 Corporate Sustainability Assessment Table of Contents Introduction .................................................................................................................................................................. 5 What is the purpose of this document? ........................................................................................................................... 5 How should you use this document? ............................................................................................................................... 5 General Guidance .............................................................................................................................................................. 5 Media & Stakeholder Analysis .......................................................................................................................................... 6 Assessment focus ............................................................................................................................................................. 7 Company Information .................................................................................................................................................... 8 Question-Specific Guidance & Definitions...................................................................................................................... 8 Data Requirements ........................................................................................................................................................... 8 Economic Dimension ..................................................................................................................................................... 9 Corporate Governance ...................................................................................................................................................... 9 Board Structure ....................................................................................................................................................... 9 Board Diversity Policy ............................................................................................................................................ 12 Board Gender Diversity .......................................................................................................................................... 13 Board Effectiveness ............................................................................................................................................... 14 Board Average Tenure............................................................................................................................................ 16 Board Industry Experience .................................................................................................................................... 17 CEO Compensation Success Metrics ................................................................................................................ 18 CEO Compensation Long-Term Performance Alignment ................................................................................. 19 Management Ownership ....................................................................................................................................... 21 Management Ownership Requirements .............................................................................................................. 22 Government Ownership ......................................................................................................................................... 23 Family Ownership .................................................................................................................................................. 24 Dual Class Shares .................................................................................................................................................. 25 CEO-to-Employee Pay Ratio.................................................................................................................................. 26 Materiality ........................................................................................................................................................................ 28 Material Issues ....................................................................................................................................................... 28 Materiality Disclosure............................................................................................................................................ 30 Risk & Crisis Management .............................................................................................................................................. 31 Risk Governance .................................................................................................................................................... 31 Emerging Risks....................................................................................................................................................... 33 Risk Culture ............................................................................................................................................................ 35 Codes of Business Conduct ............................................................................................................................................ 36 Codes of Conduct ................................................................................................................................................... 36 Codes of Conduct: Coverage ................................................................................................................................. 37 Corruption & Bribery .............................................................................................................................................. 38 Code of Conduct: Systems/Procedures ............................................................................................................... 39 Anti-Competitive Practices ................................................................................................................................... 40 Corruption & Bribery Cases ................................................................................................................................... 41 Reporting on Breaches .......................................................................................................................................... 42 Customer Relationship Management ............................................................................................................................ 43 Customer Satisfaction Measurement .................................................................................................................. 43 Policy Influence ............................................................................................................................................................... 45 Contributions & Other Spending ........................................................................................................................... 45 Largest Contributions & Expenditures ................................................................................................................. 47 Supply Chain Management............................................................................................................................................. 49 Introduction - What is the purpose of this document? Supplier Code of Conduct ...................................................................................................................................... 49 Critical Supplier Identification .............................................................................................................................. 50 Supply Chain Risk Exposure .................................................................................................................................. 51 Supplier Risk Management Measures ................................................................................................................. 53 ESG Integration in SCM Strategy .......................................................................................................................... 54 Supply Chain Transparency & Reporting ............................................................................................................. 56 Tax Strategy ..................................................................................................................................................................... 58 Tax Strategy and Governance ............................................................................................................................... 58 Tax Reporting ......................................................................................................................................................... 60 Effective Tax rate ................................................................................................................................................... 62 Information Security/Cybersecurity & System Availability .......................................................................................... 67 IT Security/Cybersecurity Governance ................................................................................................................
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