238. The APR Panel also recommended that the country should offer fiscal incentives as a way of attracting more listings on the Stock Exchange. No significant advances have been made in this area, since there has been no increase in listings on the Stock Exchange, and neither has there been significant alteration in terms of general market capitalisation or in secondary market transactions. It was expected that, with the establishment of a secondary stock market, transactions would increase but the market did not react according to expectations. Therefore, other forms of driving the stock market should be found, over and above the solutions already proposed. 239. The APR Panel recommended that the rights to rural property be transferable, as is the case for urban property. Although, in theory, some progress may be confirmed with regard to this recommendation, in practice it is still not feasible due to the formalities required for its implementation and also due to the different interpretations that the Land Law still raises, particularly when combined with the Urban Land Law. This matter still constitutes a big challenge for the country, and special attention needs to be taken with its interpretation and execution. Objective 2: To ensure that corporations act as good corporate citizens in terms of Human Rights, civil responsibility and environmental sustainability The APR Panel recommended that National Social Responsibility Plans and Guidelines be developed, in order to identify specific areas where enterprises can participate in social responsibility (i); Corporate Governance and best practice indicators (transparency, accountability, social responsibility, etc.), in national surveys, such as the assessment of the “Top 100 Companies” carried out by KPMG, be highlighted so as to encourage their adoption by the enterprises (ii); and that reforms be introduced in order to offer more services to their members (iii). 240. With regard to the recommendation by the APR Panel, in terms of developing National Social Responsibility Plans and Guidelines to identify specific areas where enterprises can participate in social responsibility, it is worthwhile to note that there is no evidence that the country has advanced with concrete actions to implement the recommendation, since there is no record of any of development of the referred-to guidelines or plan. 241. With regards to the recommendation of the APR Panel, to observe Corporate Governance and best practice indicators in national surveys, it is noted that there is no visible progress in this area, which certainly results from the failure to use Corporate Governance practices. Therefore, it is expected that, with the definition of concrete aspects on how enterprises should implement Corporate Governance, it will be possible to measure and assess the corporations that operate within the parameters, thereby making it possible to include them in the referred-to national surveys. The translation of the Corporate Governance Code into practical aspects and concrete actions, as the main assumption for the definition of best practice indicators, is the main challenge of this recommendation by the Panel. 242. Significant progress has been made in APR Panel´s recommendation to introduce reforms so as to offer more services to economic agents, in both the public and private sectors. Highlighted from these is the preparation of the Code of Ethics and the Corporate Governance 82