The methodology for the Best 50 Corporate Citizens is based on environmental, social, and governance indicators found in the public domain. Scores were based on the following indicators when available:

Environmental

• Energy Productivity: Sales ($USD) per total indirect and direct energy use in gigajoules
• Carbon Productivity: Sales ($USD) per total CO2e emissions in tonnes (scope 1 and 2)
• Water Productivity: Sales ($USD) per total water use in cubic metres
• Waste Productivity: Sales ($USD) per total waste produced in tonnes

Social

• Ratio of highest-paid executive remuneration to lowest-paid employee
• Number of no-lost-time and lost-time accidents and fatalities per 1,000,000 hours worked
• Average per cent of statutory taxes paid over the last four fiscal years
• Funded status of defined-benefit pension plan benefit obligations

Governance

• Existence of sustainable development-themed board committee (environment, health, safety, corporate responsibility)
• Existence of a link between sustainability criteria and a senior executive's compensation
• Per cent of women, Aboriginal, and visible minorities on Boards of Directors

Transparency

• Existence of a GRI report by company; evaluation based on adherence level and declaration level
• Percentage of voluntary data points (resource productivity and injuries) reported
  Together the above indicators are worth 85 per cent.

Relative core business impact
The relative core business impact indicator is worth 15 per cent. It examines companies based on relevant environmental and social impacts that go beyond strict resource use. Examples include sustainability-related assets under management (Financial Sector) and eco-social product differentiation (Retail Sector). For a list of relative core business impact indicators see table below (page 2).