Transparency evaluates a company's openness in disclosing policies, performance data and governance processes:

• Reporting frameworks: selection and mapping to GRI, SASB/ISSB, ESRS, CDP and domain-specific disclosures (tax, lobbying, political spend).
• Data accessibility: digital-tagging (XBRL), data-portals, dashboards and machine-readable filings that facilitate stakeholder analysis.
• Stakeholder dialogue: mechanisms for users to query, correct or supplement published data; governance of data quality and updates.