Where proxy advisors apply a code of conduct but depart from any of its recommendations, they shall declare from which parts they depart, provide explanations for doing so and indicate, where appropriate, any alternative measures adopted.
I gcás ina gcuirfidh na seach-chomhairleoirí cóid iompair i bhfeidhm ach go n-imeoidh siad ó aon cheann dá mholtaí, déanfaidh siad na codanna óna n-imíonn siad a fhógairt, cuirfidh siad mínithe ar fáil ar na fáthanna a ndearna siad amhlaidh agus léireoidh siad, i gcás inarb iomchuí, aon bhearta malartacha a ghlactar.