Section 60.768 - Benefit report; contents required; delivery and posting(1) A benefit company each year shall prepare a benefit report.(2)(a) The benefit report shall give a narrative description of: (A) The extent to which the benefit company provided a general public benefit and the actions and methods the benefit company used to provide the general public benefit.(B) The extent to which the benefit company provided a specific public benefit identified in the benefit company's articles of incorporation or articles of organization, and the actions and methods the benefit company used to provide the specific public benefit.(C) Any circumstances that hindered or prevented the benefit company from providing a general public benefit or a specific public benefit.(b) In addition to the narrative descriptions required under paragraph (a) of this subsection, the benefit report shall: (A) Assess the extent to which the benefit company met or exceeded a third-party standard that the benefit company selected and identified in the benefit report. The benefit company shall conduct the assessment and evaluate the benefit company's performance with respect to the third-party standard in a manner that is consistent with assessments and evaluations conducted in previous benefit reports or shall explain the reasons for an inconsistent assessment or evaluation.(B) Describe the process and rationale the benefit company used to select or to change the third-party standard described in subparagraph (A) of this paragraph.(c) A benefit report prepared under this section does not need to be audited or certified by a third party.(3) The benefit company each year shall deliver a copy of the benefit report to each holder of an equity interest within 120 days after the end of the benefit company's fiscal year or at the same time the benefit company delivers any other annual report to a holder of an equity interest.(4) A benefit company shall post on the publicly accessible pages of the benefit company's website all of the benefit company's benefit reports or shall provide without charge a copy of the most recent benefit report to a person that requests a copy unless providing the copy would violate a provision of applicable law.