Appendix 4. Decision rules for social disclosures
B Discussion of directors’ activities are not to be included as a discussion on employees.
B All sponsorship activity is to be included no matter how much it is advertising.
B All disclosures must be specifically stated; they cannot be implied.
B Good/neutral/bad classifications to be determined from the perspective of the
stakeholder group involved.
B If any sentence has more than one possible classification, the sentence should be
classified as to the activity most emphasised in the sentence.
B Tables (monetary and non-monetary) that provide information that is on the checklist
should be interpreted as one line equals one sentence and classified accordingly.
B Innovations in products or services should not be included unless they are beyond what is
necessary to compete in the marketplace or attract business.
B Any discussion of the pension funds or employee share schemes would be classified as
good news unless it was clearly to the contrary, e.g. that the scheme had been scrapped.
B Any disclosure which is repeated shall be recorded as a CSD sentence each time it is
discussed.
B Discussions relating to the quality of goods and services will not be a CSD unless it
contains notice of a verifiable change in quality, e.g. accreditation to the International
Organisation for Standardisation ISO 9000 quality series standard.