3.3 Scoring Mechanism
The score mechanism for the extent and scope ofreporting, which will be followed in this study, is basedon whether an information item has complied to theIAS requirements or not, i.e. a YES or NO score. Allitems in this scoring mechanism are, therefore perceived to be of equal importance, and thus are given (1) whenan item is disclosed/complied and (0) when it is not.Companies will be penalised for not disclosing an item.They will not be penalised if it is not relevant to theiractivities.