Artículo B13. PS 1 Paragraph B13

As stated in paragraph 1.24 , management commentary provides material information about governance matters as necessary to meet its objective set out in Chapter 3 and the disclosure objectives set out in Chapters 8⁠–⁠13 . For example, some insight into governance matters may be drawn from management’s description of its strategy, from information on progress in managing key matters or from information about differences between metrics used for incentive plans and metrics used for monitoring progress in implementing management’s strategy. Users might need such information to assess management’s stewardship of the entity’s resources. However, this Practice Statement does not require comprehensive or detailed reporting on an entity’s governance. Governance is typically regulated by local laws, which may also require entities to provide specified information about governance.