The Global Reporters Program
By: rin89 • Essay • 537 Words • April 27, 2011 • 1,361 Views
The Global Reporters Program
The Global Reporters program, of which
this report is a part, has been built on a
consistent, rigorous and transparent
process for assessing quality in reporting,
applied here to ensure the most complete
and professional assessment of the
Brazilian reporting market possible.
Here is how we conducted the survey.
Report selection
This survey is about best practice, so one
of our challenges was to develop a means
to identify leaders. The first step was to
draw up a list of those companies in Brazil
that produce a sustainability report. We
identified 76 companies engaging in some
degree of sustainability reporting, from
which our Top 10 were chosen.10 We
reviewed the 76 identified reports against
a subset of criteria drawn from the Global
Reporters Methodology,11 which gave us
an estimate of the report's potential
quality. The results of this process yielded
a shortlist of 28 reports,12 which were then
forwarded to our Advisory Group for their
guidance in selecting the Top 10.
The decision to select ten reports
(rather than 20, 50 or even more) reflects
two major considerations:
— Ten is sufficient. The number of
companies providing comprehensive
sustainability reports in Brazil number
fewer than 100 at present. Ten may
seem small, but it's a full 13% of
known Brazilian reporters.
— A larger sample would entail the risk of
including lower-quality reports.
The benchmarking process
Following selection, the Top 10 were
reviewed in detail against the full
assessment methodology. This involves:
— Reading
In-depth review of reports and
materials on websites.
— Analysis and scoring
Detailed analysis and scoring of reports
against each of the 29 benchmark
criteria (see Figures 5 through 8 for
an overview).
— Quality control
Peer review of the analysis.
— Finalization
Updating of scores and analysis.
Conducting
the survey
The Road to Credibility 9
Methodology
The Global Reporters report assessment
methodology, developed over many years,
essentially tests how well sustainability
issues are taken into account in normal
business processes. It measures the quality
of reporting, not performance. A summary
of the methodology appears in pages
11–12 (Results section).
Independence and credibility
This report has been developed with
the highest regard for the independence
and integrity of the report selection,
benchmarking and interpretation
processes; and for readers'