Artículo 7.2. PS 1 Paragraph 7.2

Examples of metrics are: (a) measures of the entity’s income, expenses, cash flows, assets, liabilities or equity; (b) measures of the scale of the entity’s operations—for example, regional production capacity; (c) measures of the entity’s environmental impacts—for example, greenhouse gas emissions; (d) indicators of progress in developing intangible resources—for example, regulatory approvals received; and (e) indicators of the strength of the entity’s relationships—for example, customer retention statistics or brand reputation scores.