Relevant non-financial performance control indicators The relevant non-financial performance control indicators of the separate non-financial report are as follows: > Employee satisfaction: employee turnover (p. > Customer satisfaction: number of attendees (participating companies) at RATIONAL live seminars (p. 25) Business model for the RATIONAL Group Section 289c (1) of the German Commercial Code (HGB) stipulates that the business model must be described in brief in the non-financial statement.