The CDP calls water a strategic opportunity to improve financial and brand performance with 71% of respondents reporting a total of 319 water-related opportunities, such as the sale of new products or services.
This was the precursor of all subsequent annual CSR reporting and the first time a company felt compelled to state, not only their financialperformance, but also the non-financial impacts their operations had on the communities and the environment where they operated.
When assessing the effectiveness of internal control over financialreporting and compliance with financial-related laws and regulations, management must follow the assessment process contained in Appendix A. Annually, management must provide assurances on internal control in its Performance and Accountability Report, including a separate assurance on internal control over financialreporting, along with a report on identified material weaknesses and corrective actions.