Kentucky

Requirements:

1. A public benefit corporation shall no less than annually provide its stockholders with a statement as to the corporation's promotion of the public benefit or public benefits identified in the articles of incorporation and of the best interests of those materially affected by the corporation's conduct. 

Include:

1. The objectives that the board of directors has established are to promote the public benefit or public benefits and interests; 
2. The standards that the board of directors has adopted to measure the corporation's progress in promoting the public benefit or public benefits and interests; 
3. Objective factual information based on those standards regarding the corporation's success in meeting the objectives for promoting the public benefit or public benefits and interests; and an assessment of the corporation's success in meeting the objectives and promoting the public benefit or public benefits and interests.
4. The articles of incorporation or bylaws of a public benefit corporation may require that the corporation: 
   1. Make the statement available to the public; or use a third-party standard in connection with, or attain a periodic third-party certification addressing, the corporation's promotion of the public benefit or public benefits identified in the articles of incorporation or the best interests of those materially affected by the corporation's conduct.