Notes

Indicators for Advertising Sector

Typical Source Indicator

Annual Report Multiple

ESG/CSR/Sustainability Report Multiple

Advertising Ethics Policy S.3.1.2 Advertising Ethics Policy

Advertising Guidelines & Policies S.3.1.2 Advertising Ethics Policy

S.3.1.6 Editorial Guidelines

Anti-Discrimination Policy S.1.2 Discrimination Policy

Anti-Trust Policy G.1.2.1 Business Ethics Programme

Bribery & Corruption Policy G.1.1 Bribery & Corruption Policy

G.1.1.1 Bribery & Corruption Programmes
G.3.1 Political Involvement Policy

Business Ethics Policy G.1.2.1 Business Ethics Programme

Code of Conduct/Ethics G.1.1 Bribery & Corruption Policy

G.1.2 Whistleblower Programmes
G.1.2.1 Business Ethics Programme
 G.3.1 Political Involvement Policy
S.1.1 Freedom of Association Policy
S.1.1.1 Working Hours Policy
S.1.2 Discrimination Policy

Conflict of Interest Policy G.1.1 Bribery & Corruption Policy

G.1.2.1 Business Ethics Programme

Content Creation Guidelines & Policies S.3.1.6 Editorial Guidelines

Cybersecurity Internal or External Audit S.3.1.3.3 Cybersecurity Programme

Reports

Data Privacy & Security Policy S.3.1.3 Data Privacy & Security Policy
S.3.1.3.1 Data Privacy Programme

Data Protection Policy S.3.1.3 Data Privacy & Security Policy

Description of company's Ethics Hotline G.1.2 Whistleblower Programmes

Diversity & Inclusion Policy S.1.2 Discrimination Policy

S.1.3 Diversity Programmes

Diversity Employee Training Records S.1.3 Diversity Programmes

Diversity, Equity & Inclusion (DEI) S.1.3 Diversity Programmes

Report
Document describing company's Bribery G.1.1.1 Bribery & Corruption Programmes
& Corruption programme

Document describing company's G.1.2.1 Business Ethics Programme

Business Ethics programme

Document describing company's S.3.1.3.3 Cybersecurity Programme

Cybersecurity initiatives

Document describing company's S.1.3 Diversity Programmes

Diversity Initiatives

Document describing company's Human S.1.5.2 Human Capital Development

Capital Development initiatives

Document describing company's reports G.1.2 Whistleblower Programmes

on training sessions and proof of
frequency for employees

Document describing company's Risk S.3.1.3.1 Data Privacy Programme

Management Process

Document describing company's G.1.2 Whistleblower Programmes

Whistleblower Programme

Document describing number and type of G.1.2 Whistleblower Programmes

whistleblower complaints received
Document describing the company's S.3.1.6.1 Media Ethics Programme
Media Ethics & Integrity programmes

Document disclosing company’s Content S.3.1.6 Editorial Guidelines

and Editorial Guidelines

Document disclosing company’s Terms S.3.1.6 Editorial Guidelines

of Use for customers

Document disclosing company's S.1.5 Employee Turnover Rate

employee turnover rate

Document Disclosing Privacy Awareness S.3.1.3.1 Data Privacy Programme

Employee Manual S.1.3 Diversity Programmes

Employee Training Records S.1.6.1 Employee Training

Equal Opportunities Policy S.1.2 Discrimination Policy

Ethics Committee Charter or equivalent G.1.1.1 Bribery & Corruption Programmes

Form 10-K S.1.4 Collective Bargaining Agreements

S.1.5 Employee Turnover Rate
S.1.5.2 Human Capital Development
Form 20-F S.1.4 Collective Bargaining Agreements
S.1.5 Employee Turnover Rate
S.1.5.2 Human Capital Development

Formal Bribery & Corruption Risk G.1.1.1 Bribery & Corruption Programmes
Assessments

Formal Business Ethics Risk G.1.2.1 Business Ethics Programme

Assessments

Freedom of Association Policy S.1.1 Freedom of Association Policy

Gender Pay Equality Policy S.1.3.1 Gender Pay Equality Programme

Gender Pay Gap Audit Report S.1.3.1 Gender Pay Equality Programme

Gender Pay Programme S.1.3.2 Gender Pay Disclosure

Human Capital Committee Charter S.1.3 Diversity Programmes

Human Rights Policy S.1.1 Freedom of Association Policy

S.1.1.1 Working Hours Policy

Industry-specific certifications (e.g. S.3.2.1 QMS Certifications

IOSA, ISAS 9001, FSSC 22000, ISO/TS,
IATF, GB/T 1900, etc.)
Insider Trading Compliance Policy G.1.2.1 Business Ethics Programme

Internal or External Diversity Audit S.1.3 Diversity Programmes

Reports

ISO 37001 Certification G.1.1.1 Bribery & Corruption Programmes

ISO/IEC 27001 certification (or S.3.1.3.3 Cybersecurity Programme

equivalent)

Labour Rights Policy S.1.1 Freedom of Association Policy

NIST certification S.3.1.3.3 Cybersecurity Programme

Non-Retaliation Policy G.1.2 Whistleblower Programmes

Political Activities and Public Policy G.3.1 Political Involvement Policy

Engagement Policy

Political Involvement Statement G.3.1 Political Involvement Policy

Privacy Notice S.3.1.3 Data Privacy & Security Policy

Privacy Statement S.3.1.3 Data Privacy & Security Policy

Public Gender Pay Gap Reports S.1.3.1 Gender Pay Equality Programme
S.1.3.2 Gender Pay Disclosure

QMS external certification documents S.3.2.1 QMS Certifications

Security Audit or Vulnerability S.3.1.3.3 Cybersecurity Programme

Assessment for Cybersecurity

Security Systems S.3.1.3.1 Data Privacy Programme

Sustainability Disclosure Standards S.1.5.2 Human Capital Development

Sustainability/ESG/CSR Policy S.1.1 Freedom of Association Policy

S.1.1.1 Working Hours Policy

Training Records on Cybersecurity S.3.1.3.3 Cybersecurity Programme

User Codes of Conduct S.3.1.6 Editorial Guidelines

Whistleblower Policy G.1.2 Whistleblower Programmes