Our benchmarks, studies and reports are made available by the World Benchmarking Alliance (WBA) on the express understanding that it will be used solely for information purposes. The material contained in WBA publications should not be construed as relating to accounting, legal, regulatory, tax, research or investment advice and it is not intended to take into account any specific or general investment objectives. The material contained in our benchmarks, studies and reports does not constitute a recommendation to take any action or to buy or sell or otherwise deal with anything or anyone identified or contemplated in the benchmark. Before acting on anything contained in this material, you should consider whether it is suitable to your particular circumstances and, if necessary, seek professional advice.

As a multi-stakeholder and collaborative foundation, WBA involves members of relevant stakeholder groups in expert review committees. The findings, interpretations and conclusions expressed in our benchmarks, studies and reports may not necessarily reflect the views of all involved or the organisations they represent.

While the material contained in our benchmarks, studies and reports have been prepared in good faith, neither WBA nor any of its agents, representatives, advisers, affiliates, directors, officers or employees accept any responsibility for or make any representation or warranty (either express or implied) as to the truth, accuracy, reliability or completeness of the information contained in the Benchmark or any other information made available in connection with the Benchmark. The data used to compile the benchmark, the rankings, scorecards, score sheets and findings are based on information publicly disclosed by companies or submitted to WBA through various means of engagement with companies and also sourced from third parties. Final scorecards were made available to all companies for fact checking purposes but not all companies will have reviewed their scorecards if they did not engage with the benchmark. Whilst based on information believed to be reliable, no guarantee can be given that it is accurate or complete. Neither WBA nor any of its agents, representatives, advisers, affiliates, directors, officers and employees undertake any obligation to provide the users of the Benchmark with additional information or to update the information contained therein or to correct any inaccuracies which may become apparent – except where an appeals procedure exists. To the maximum extent permitted by law any responsibility or liability for the Benchmark or any related material is expressly disclaimed provided that nothing in this disclaimer shall exclude any liability for, or any remedy in respect of, fraud or fraudulent misrepresentation.

Our publications and benchmarks are the product of the World Benchmarking Alliance. Our work is licensed under the Creative Commons Attribution 4.0 International License. To view a copy of this license, visit https://creativecommons.org/licenses/by/4.0/.


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