Artículo 8.15. PS 1 Paragraph 8.15

Material information about progress in managing the entity’s business model (see paragraph 8.6(d)) could include information about: (a) actions management has taken to change or focus the range, nature or scale of the entity’s operations—for example, through acquisitions or disposals of businesses—including: (i) a description of those actions and their purpose; and (ii) an explanation of their effects, supported by metrics management uses to monitor and measure the effectiveness of its actions; (b) actions management has taken to manage the entity’s inputs, processes or outputs, including: (i) a description of those actions and their purpose; and (ii) an explanation of their effects, supported by metrics management uses to monitor the inputs, processes or outputs, and to measure the effectiveness of its actions to manage them; and (c) actions management has taken to manage the entity’s environmental and social impacts, including: (i) a description of actions management has taken to maintain or enhance positive impacts and reduce or mitigate negative impacts; and (ii) an explanation of the effects of those actions, supported by metrics management uses to monitor the impacts and to measure the effectiveness of its actions to enhance, reduce or mitigate them.