Why the new methodology? Disclosure on resource indicators has finally reached a critical mass for measurement. Now, we can assess companies on their carbon, energy, and water usage as well as the amount of waste they produce. But it’s all relative—disclosure rates are still woefully low, especially in non-resource intensive industries like IT and financials. But disclosure isn’t everything—some of the best sustainability reports are written by the worst polluters. Companies have to commit to not just reporting the facts, but to making them better in the future.

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 CEO remuneration to lowest-paid employee
• number of injuries and no-losttime accidents per 1,000,000 hours worked
• Average per cent of statutory taxes paid over the last four fiscal years
• Funded status of defined-benefit 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
• Percent 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 percent.

Relative core business impact

The relative core business impact indicator is worth 15 percent. It examines companies based on relevant environmental and social impacts that go beyond strict resource use.