Okla. Stat. tit. 18, § 18-1210

A. A benefit corporation shall annually provide its

shareholders with a statement as to the corporation's promotion of

general public benefit and any specific public benefit identified in

the certificate of incorporation. The statement shall include:

1. The objectives the board of directors has established to

promote general public benefit and any specific public benefit;

2. The standards the board of directors has adopted to measure

the corporation's progress in promoting general public benefit and

any specific public benefit;

3. Objective factual information based on those standards

regarding the corporation's success in meeting the objectives for

promoting general public benefit and any specific public benefit;

and

4. An assessment of the corporation's success in meeting the

objectives and promoting general public benefit and any specific

public benefit.

B. The certificate of incorporation or bylaws of a benefit

corporation may require that the corporation:

1. Make the statement described in subsection A of this section

available to the public; and

2. Use a third-party standard in connection with or attain a

periodic third-party certification addressing the corporation's

promotion of general public benefit and any specific public benefit

identified in the certificate of incorporation.

C. The benefit statement and the assessment of the performance

of the benefit corporation in the benefit statement required by

subsection A of this section are not required to be audited or

certified by a third party.

D. A benefit corporation shall send its annual benefit

statement to each shareholder on the earlier of:

1. One hundred twenty (120) days following the end of the

fiscal year of the benefit corporation; or

Oklahoma Statutes - Title 18. Corporations Page 536

2. The same time that the benefit corporation delivers any

other annual report to its shareholders.