Artículo 8.10. PS 1 Paragraph 8.10

Material information about the entity’s business model is likely to include metrics that management uses to monitor key features of the model and to measure progress in managing those features. Such metrics could include measures relating to: (a) the scale of the entity’s operations—for example, its production capacity or its production volumes; (b) the inputs involved in those operations—for example, the volumes of raw materials used; (c) environmental or social impacts of the entity’s activities—for example, greenhouse gas emissions; and (d) the effects of the environmental or social impacts of the entity’s activities on the entity’s ability to create value and generate cash flows—for example, brand reputation scores.