7. Information and it's distribution
Companies shall seek to establish an open and ongoing dialogue with their shareholders.”
The information released by companies shall be correct, clear, factual and credible. This information shall enable shareholders to gain an understanding of the company’s financial situation, thereby providing the basis for as accurate an assessment of the company’s net worth as possible. The companies shall strive to be as clear as possible in describing their goals and the financial and strategic consequences of achieving them.
The information released by companies shall enable investors to make a qualified assessment of the company’s future development and of which factors will generate shareholder value.