Table 3.

Measurement of the content elements

ScoreBusiness modelOutlookRisks and opportunitiesGovernanceStrategyPerformance
0Content element absent
1Content element poorly described
2The description is based on some general quantitative/qualitative information
3Balanced description of content element. Some information on how the 6Cs are incorporated in the content element is provided
4Good and detailed description
Information on relevant capitals used as inputs and relevant impacts of the BM on the 6Cs is providedInformation on the outlook of the company and its operating environment is provided. It is evident how relevant capitals are included in or impact the outlookInformation on relevant capitals perceived as risks or opportunities is providedIt is easy to understand who is responsible for the 6CsInformation on relevant capitals included in or impacting the content element is provided
5Excellent description
The report includes quantitative information and infographics on the BM. In addition, the report provides qualitative and quantitative information on the six capitals as inputs, outputs and outcomes of the BM with associated relevant KPIsThe report provides an assessment of challenges and uncertainties in terms of the 6Cs impacting the strategy, business model and future performance; describes actions taken to monitor the outlook and tackle expected trends (e.g. scenario planning)Information on the mitigation of risks and opportunities is provided. The report provides qualitative and quantitative information on risks and opportunities derived from the 6Cs (e.g. environmental risks, reputational risks and green innovation opportunities)The report provides quantitative information on how the 6Cs and the value creation process are managed at the board level (e.g. presence of CSR/sustainability committee, incentive scheme linked to the 6Cs)The report provides qualitative and quantitative information on how the 6Cs contribute to the strategy and are affected by itThe description is enriched with KPIs, comparisons with past performance and future objectives

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