To justify a label of "yes, this criterion is satisfied", prioritize the information according to the following cases (1-3), where only one case need apply:

1. Extract all sentences from the main text (including its visual elements) thatexplicitly state who are the reporting enties:
   • Normal statement: when the text explicitly names a "reporting entity" (or similar language such as "required to report" or "required to submit a modern slavery statement").
   • Joint statement: when the text explicitly names several "reporting entities" (or similar language such as "required to report" or "required to submit a modern slavery statement").
2. If the information above is not explicitly stated, look for an introductory sentence that clearly presents the statement issuers with entity names in the main text (including its visual elements). 
3. In rare cases where none of the above information is provided, if an entity name or logo are found on a title page or in a significant location in the statement, then they should be extracted only once. 
   • Note: A logo should only be flagged with the "Infographic" category in the "Visual Element Category" button if it is the only way in which the entity is identified in the statement.

Notes:

• Evidence for this criterion is most commonly found on the first page of the statement but can be found anywhere in the statement.
• If there is relevant company information duplicated across multiple page footers or headers in the statement, this information should only be extracted once.
• There could be multiple reporting entities for one statement. In such cases, all of them should be extracted in the supporting text.