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(a) Every public benefit corporation organized under this chapter shall file annually a certified report with the Department of State, not later than April fifteenth (15th) of each year, pursuant to subsections (a) and (b) of § 3503 of this title, by an authorized officer, director or the incorporator, as provided in §§ 3851 or 3853 of this title, as applicable, for all corporations incorporated in the Commonwealth of Puerto Rico.\n(b) Every public benefit corporation organized under this chapter shall file with the Department of State, along with the report specified in §§ 3851—3858 of this title, a declaration of the annual operation of the corporation and the furtherance of the general public benefit stated in the certificate of incorporation. Said declaration shall include the following:\n(1) The bylaws and action plans established by the Board of Directors to pursue said public benefits;\n(2) Factual, objective information based on commonly accepted standards on the success of the entity in pursuing said public benefits;\n(3) A general social responsibility report of the overall corporate performance using an internationally recognized third-party standard on the following

the entity in pursuing said public benefits;\n(3) A general social responsibility report of the overall corporate performance using an internationally recognized third-party standard on the following aspects, not necessarily related to the general public benefits of the corporation, as applicable:\n(A) Environment.— Product lifecycle management; status of the balance between the exploitation of natural resources and consumption needs; production quality assurance; reduction of waste and residues; use of clean technologies; reduction of environmental impact on the air, water, vegetation, and soil; emergency management; reduction of environmental accidents; early fault detection of production systems; sustainable development approach; and responsible use of resources and balancing of economic, social, and environmental aspects of activities.\n(B) Corporate operations.— Information transparency, impact on the economic development of local communities and support provided for the development of local communities where the corporation is located; occupational safety and health; reduction of work-related accidents, impact on the environment, and non-conforming product; standards

evelopment of local communities where the corporation is located; occupational safety and health; reduction of work-related accidents, impact on the environment, and non-conforming product; standards compliance: report on evaluations conducted by government and/or independent regulatory agencies regarding compliance of the entity’s operations.\n(C) Human capital.— Antidiscrimination policies and practices, elimination of situations involving violence, abuse, etc.; attention to vulnerable groups, safety in the workplace, and reduction of work-related accidents; prevention of occupational diseases; training and betterment of human resources.\n(c) Every public benefit corporation organized under this chapter shall provide the contact information of the persons responsible for the reports (public benefit director and officer).\nHistory —Dec. 16, 2009, No. 164, added as § 23.13 on Dec. 22, 2015, No. 233, § 8, eff. 90 days after Dec. 22, 2015.