Methodology

Many companies provideĀ information around their environmental, social and governance (ESG) performance according to standardized metrics, designed by organizations like the Global Reporting Initiative (GRI), Integrated Reporting (IR), among others.

In the company's annual or sustainability report, does the company cite the standards or guidelines it follows for reporting? For the report that you are citing, indicate which of these, if any, the company uses to report. Choose from the following answer options (as many as apply):

  • Yes - GRI: if the company mentions Global Reporting Initiative (GRI) or uses GRI codes
  • Yes - IR: if the company mentions Integrated Reporting (IR)
  • Yes - SASB: if the company mentions the Sustainability Accounting Standards Board (SASB)
  • Yes - Other: if the company report follows ISO, OECD guidelines, or another standard for reporting. Indicate which standard used in the comment field for your answer
  • No - if no standards are mentioned in the company report

Unknown should not be used as an option. If the company has not provided ESG reporting the answer will also be No.

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