Utah Code Title 48. Partnership--Unincorporated Business Entities § 48-4-401. Annual benefit report

(i) the ways in which the benefit company pursued the benefit company's general public benefit purpose during the year and the extent to which general public benefit was created;

(ii) the ways in which the benefit company pursued any specific public benefit that the benefit company's certificate of organization states is the purpose of the benefit company to create and the extent to which the specific public benefit was created;

(iii) any circumstances that have hindered the benefit company's creation of general public benefit or any specific public benefit; and

(iv) the process and rationale for selecting or changing the third-party standard used to prepare the benefit report;

(i) applied consistently with any application of the standard in prior benefit reports; or

(ii) accompanied by an explanation of the reasons for any inconsistent application; and