ПОЛТАВСЬКЕ ОБЛАСНЕ КОМУНАЛЬНЕ ВИРОБНИЧЕ ПІДПРИЄМСТВО ТЕПЛОВОГО ГОСПОДАРСТВА "ПОЛТАВАТЕПЛОЕНЕРГО"

Detailed assessment

Indicator values for each area. Assessment as of 2025.

The company's readiness to ensure the continuity of services and respond to risks, accidents and emergency situations is assessed.

8/16

Service Continuity Risk Assessment	1/2
Security and Resilience Plan	0/2
Incident and Outage Recording System	2/2
Implementation of the Security and Resilience Plan	2/2
Person or Unit Responsible for Resilience	2/2
Minimum Service Levels and Recovery Priorities	0/2
List of Critical Functions and Personnel	1/2
Staff Training on Response to Emergency Situations	0/2

The effectiveness of anti-corruption mechanisms, management of conflicts of interest and compliance with the principles of integrity are evaluated.

12/22

Anti-Corruption Programme	1/2
Anti-Corruption Officer	2/2
Reporting Channels and Whistleblower Protection	1/2
Conflict of Interest and Code of Ethics	1/2
Register of Persons Who Have Committed Corruption Offences	0/2
Management Declaration	1/2
Corruption Risk Assessment	0/2
Implementation of Measures and Anti-Corruption Training	2/2
Counterparty Due Diligence	2/2
Conflict of Interest Register	2/2
Procurement Organisation	0/2

Management efficiency, transparency of decision-making, control and internal management processes are evaluated.

15/24

Supervisory Board	2/2
Competitive Selection and Appointment of the Chief Executive	0/2
Published Financial Plan or Strategy	1/2
Experience in Attracting External Financing	1/2
Readiness of the Municipal Enterprise to Attract Financing for Investment Projects	2/2
Enterprise Website	1/2
Management Stability	0/2
Internal Audit	0/2
Implementation of Audit Recommendations	2/2
Asset Management	2/2
Human Resources Management Automation	2/2
Assessment of Management Performance	2/2

The ability of the enterprise to consistently provide quality services and fulfill planned indicators is evaluated.

6/16

Achievement of Planned Service Volume Targets	2/2
Service Quality Control	0/2
Share of Requests/Complaints Resolved Within the Regulatory Timeframe	1/2
Communication Channels and Mandatory Consumer Information	1/2
Capital Investments in Replacement/Renewal / Annual Depreciation	0/2
Share of Completed Capital Investments Against the Planned Amount	1/2
Monitoring of Development Strategy Implementation with Measurable Objectives	1/2
Project Management System	0/2

Financial stability, transparency and the ability of the enterprise to effectively manage financial resources are evaluated.

10/22

Annual Financial Statements	1/2
External Audit and Nature of the Auditor's Opinion	2/2
Operating Cost Coverage Ratio	0/2
EBITDA Margin	0/2
Quick Ratio	0/2
Days Payable Outstanding	2/2
Transparency and Targeted Use of Budget Support	1/2
Net Debt to Equity	0/2
Debt Service Coverage Ratio	1/2
Gross Debt / EBITDA	2/2
Return on Assets	1/2