Version 2000 Chapter III Paragraph III.5 Subparagraph III.5.A

Enterprises are encouraged to communicate additional information that could include value statements or statements of business conduct intended for public disclosure including information on the social, ethical and environmental policies of the enterprise and other codes of conduct to which the company subscribes. In addition, the date of adoption, the countries and entities to which such statements apply and its performance in relation to these statements may be communicated.