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Ranking of Austrian Online CSR Reports

Evaluation Criteria

Each report is evaluated in three areas and can receive a maximum of 100 points:

max. pts.
1.Strategic Approach50
a. Were the material aspects identified according to the criteria of the GRI standard?10
b. Does the company take responsibility for its impact along the entire value chain?10
c. Does the corporate strategy include a management approach to all material topics?10
d. Are both harm reduction strategies and maximization of benefits pursued?10
e. Have appropriate structures and processes for sustainability management been set up and sufficiently presented in the report?10
2.Open Information30
a. Does the report make clear and complete statements? (Key figures on all material topics, interpretation of development, definition/evaluation of goals)10
b. Is the report balanced? (positive / negative developments, solved / unresolved problems, etc.)10
c. Are internal and external stakeholders appropriately involved and are the relevant structures and processes disclosed?10
3.User Orientation20
a. Is the report clearly structured according to the material topics?5
b. Is the text clear and precise, easy to understand and read?5
c. Is the visualization appealing and does it support the understanding of the content?5
d. Is the report user-friendly and are online features sufficiently utilized? (Target group specific approach, optional information, links, timeliness, interactivity etc.)5

If you want to comment on these evaluation criteria, just reply with your suggestions!

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