(1) A benefit corporation shall annually provide its shareholders, within 30 days of the end of the benefit corporation’s fiscal year, with a statement as to the benefit corporation’s promotion of general public benefit or any specific public benefit identified in its articles. The statement shall include all of the following:
(a) The objectives the board of directors has established to promote general public benefit or any specific public benefit.
(b) The standards the board of directors has adopted to measure the corporation’s progress in promoting general public benefit or any specific public benefit.
(c) Objective, factual information based on the standards under par.
(b) regarding the benefit corporation’s success in meeting the objectives under par.
(a) and in promoting public benefits and interests.
(d) An assessment of the corporation’s success in meeting the objectives under par.
(a) and in promoting general public benefit or any specific public benefit.
(2) The articles or bylaws of a benefit corporation may require that the benefit corporation do any of the following:
(a) Make the statement described in sub.
(1) available to the public.
(b) Use a 3rd-party standard in connection with or attain a periodic 3rd-party certification addressing the corporation’s promotion of general public benefit or any specific public benefit identified in its articles.