It shall indicate the financial and non-financial performance criteria, including, where appropriate, criteria relating to corporate social responsibility, and explain how they contribute to the objectives set out in the first subparagraph, and the methods to be applied to determine to which extent the performance criteria have been fulfilled.
Léireofar sa bheartas critéir feidhmíochta airgeadais agus neamhairgeadais lena n-áirítear, i gcás inarb iomchuí, critéir a bhaineann le freagracht shóisialta chorparáideach agus míneofar conas a chuireann siad leis na cuspóirí a leagtar amach sa chéad fhomhír, agus na modhanna atá le cur i bhfeidhm chun a mhéid a bheidh na critéir feidhmíochta comhlíonta a chinneadh.