About the data
Why is this important?
Transparency isn’t just about what a company discloses – it's also about how they disclose it. Making reports easy to find and accessible to a wide range of stakeholders is a key part of demonstrating transparency around operations and impacts.
What does good practice look like?
Companies should:
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Archive reports on their website using stable, version-specific URLs for each report, ensuring that older versions do not change over time or get overwritten. Place them in a section that is easy to find from the homepage and accessible to all stakeholders—not just investors.
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Submit their reports to national or international databases that provide free bulk downloads and/or API access to enable big data analyses.
Methodology
Use a search engine of your choice and look for:
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[company name] annual report
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[company name] sustainability report
You are looking for a webpage or database entry with a link to the non-financial report (not the report itself!). Once you found the place where the report is hosted, create a new Source on Wikirate using that webpage and cite that in your answer.
Note: When adding a new Source, the pdf-snapshot maker does not always capture webpages well. In those cases, go back to the webpage, right-click 'Print', make sure the option 'Print headers and footer' is selected, and 'Save as pdf'. Then add it to Wikirate as a pdf, and add the URL address to the description of the Source.
Select the answer option ‘on request’ if you need to fill out a form or send an email requesting access to the report (so you are not able to simply download it).
It is possible that the company makes their report available on their own website AND in a central database, in which case you select both answer options.
Examples of databases to check:
- Annual Reports: https://www.annualreports.com/
- XBRL filings: https://filings.xbrl.org/
- EFRAG report repository: https://insights.efrag.org/reports
- EDGAR database: https://www.sec.gov/search-filings
- European Single Access Point (ESAP is due to go live in 2027)
