Alaska

Requirements:

  1. A description of:                                                                                
    1. The ways in which the benefit corporation pursued the general public benefit and the extent to which the benefit corporation created general public benefit;
    2. The ways in which the benefit corporation pursued each specific public benefit identified in the articles of incorporation and the extent to which the benefit corporation created the specific public benefit;                                        
  2. Any circumstances that have hindered the creation by thebenefit corporation of general public benefit or specific public benefit; the process and rationale for selecting or changing the third-party standard used to prepare the benefit report;                                                     
  3. An assessment of the overall performance of the general public benefit purpose by the benefit corporation against a third-party standard applied consistently with any application of that standard in prior benefit reports; or accompanied by an explanation of the reasons for any inconsistent application; or the change to that standard from the one used in the immediately prior report;                                                                               
  4. The name of the benefit director, if any, and the benefit officer, if any, and the address to which correspondence to each of them may be directed;                                     
  5. The compensation paid by the benefit corporation to each director in the capacity of a director;                                                                                       
  6. The statement of the benefit director described in AS 10.60.180; and                               
  7. A statement of any connection between the organization that established the third-party standard or its directors, officers, or any holder of five percent or more of the governance interests in the organization and the benefit corporation or its directors, officers, or any holder of five percent or more of the outstanding shares of the benefit corporation, including any financial or governance relationship that might materially affect the credibility of the use of the third-party standard.                                                                                                         
  8. If, during the period covered by a benefit report, a benefit director resigned from or refused to stand for reelection to the position of benefit director, or was removed from the position of benefit director, and the benefit director furnished the benefit corporation with written correspondence concerning the circumstances surrounding                                        
  9. The resignation, refusal, or removal, the benefit report must include that correspondence as an exhibit.                                                                                     
  10. A benefit corporation is not required to have the benefit report, including the assessment of the performance of the benefit corporation in the benefit report required by AS 10.60.510(2), audited or certified by a person without a connection to the benefit corporation.                                                           
  11. A benefit corporation shall send its benefit report to each shareholder not later than the date that is 120 days after the end of the period covered by the benefit report.                                            
  12. If a benefit corporation has an Internet website, the benefit corporation shall post all of its benefit reports on the public portion of the website. The benefit corporation may omit from the benefit reports posted on the website the compensation paid to directors and financial or proprietary information included in the benefit report.                                                       
  13. If a benefit corporation does not have an Internet website, the benefit corporation shall provide a   copy of its most recent benefit report, without charge, to any person who requests a copy, but the benefit corporation may omit the compensation paid to directors and financial or proprietary information included in the benefit report from the copy of the benefit report provided to the person.                                                                            
  14. A benefit corporation shall include its benefit report in the biennial report that it files under AS 10.06.805, but the benefit corporation may omit the compensation paid to directors and financial or proprietary information included in the benefit report from the benefit report included in the biennial report. The department shall charge a fee established by the department for including the benefit report in the biennial report of the benefit corporation. 

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