| a. Corporate and strategic information |
| 1 | Management's objectives and strategies | FASB (2001), ICAP (2011) |
| 2 | Company's industry review | FASB (2001), ICAP (2011) |
| 3 | Legal, political and economic environment | FASB (2001), ICAP (2011) |
| 4 | Corporate organogram | BCRA (2013), Ho et al. (2013) |
| 5 | Directors' background | OECD (2011), BCRA (2013), Rezaee and Tuo (2017) |
| 6 | Directors' engagement | OECD (2011), BCRA (2013) |
| 7 | Principle product | FASB (2001), Rezaee and Tuo (2017) |
| 8 | Business activities | ICAP (2011) |
| 9 | Process maintenance and improvement | |
| 10 | Principle markets | FASB (2001), Ho et al. (2013) |
| 11 | Market share information | BCRA (2013), Rezaee and Tuo (2017) |
| b. Risk information |
| 12 | Operational risk | BCRA (2013), OECD (2014) |
| 13 | Strategic risk | BCRA (2013), OECD (2014) |
| 14 | Source of risk and impact on performance | |
| 15 | Risk mitigating strategies | PWC (2007), OECD (2011), OECD (2014), BCRA (2013) |
| c. Projected information |
| 16 | Future challenges | PWC (2007) |
| 17 | Growth opportunities | FASB (2001) |
| 18 | Production forecast | FASB (2001) |
| 19 | Earnings forecast | FASB (2001), ICAP (2011), Ho et al. (2013) |
| 20 | Market share forecast | Gisbert and Navallas (2013) |
| 21 | R&D forecast | FASB (2001), Ho et al. (2013) |
| 22 | Prospective investments | |
| 23 | Prospective capital expenditures | FASB (2001), PWC (2007), Ho et al. (2013) |
| d. Performance indicators |
| 24 | Profitability ratios (5 yrs/+) | OECD (2011), BCRA (2013) |
| 25 | Liquidity ratios (5 yrs/+) | OECD (2011), BCRA (2013) |
| 26 | Turnover ratios (5 yrs/+) | OECD (2011), BCRA (2013) |
| 27 | Market ratios (5 yrs/+) | OECD (2011), BCRA (2013) |
| 28 | Leverage ratios (5 yrs/+) | OECD (2011), BCRA (2013) |
| 29 | Cash flow statement (5 yrs/+) | BCRA (2013) |
| 30 | Cash flow statement (direct method) | BCRA (2013) |
| 31 | Vertical and horizontal analysis | BCRA (2013) |
| 32 | Performance review | ICAP (2011), OECD (2011), Ho et al. (2013) |
| 33 | Statement of value added | BCRA (2013) |
| 34 | Share price sensitivity analysis | BCRA (2013) |
| e. Energy |
| 35 | Energy consumption | |
| 36 | Energy saving measures | FASB (2001), BCRA (2013) |
| 37 | Company's plan to overcome energy crisis | BCRA (2013) |
| 38 | Investment in energy projects | |
| f. Intellectual capital |
| 39 | Employee reward and recognition | |
| 40 | Training and development programs | FASB (2001), Gisbert and Navallas (2013) |
| 41 | Employee engagement | Fair growth |
| 42 | Career opportunities | |
| 43 | Workplace well-being | |
| 44 | Customer relationships | FASB (2001), ICAP (2011) |
| 45 | Product quality | |
| 46 | Relationship with suppliers | FASB (2001), ICAP (2011), OECD (2011) |
| 47 | Quality assurance | Li et al. (2012) |
| 48 | Accreditation | Li et al. (2012) |
| 49 | Investment on research and development | FASB (2001), Rezaee and Tuo (2017) |