企业可持续报告评级研究作者英国智库sustainability.pdf

Rate the Raters Phase Three Uncovering Best Practices February 2011 Rate the Raters Phase Three 2 Rate the Raters is a four-phase research program in which SustainAbility is working Rate the Raters to better understand the universe of corporate sustainability ratings in order to influence and improve their quality and transparency. First and foremost, we express our sincere thanks to the ratings organizations which participated in phase three of Rate the Raters (listed on page 5). This work would not have been possible without the considerable time they invested in responding to our questionnaire as well as providing context and sharing perspectives via multiple phone calls and emails. Through our phase three research, we deepened our appreciation for the important work they do. We also thank the sponsors of Rate the Raters — Abbott Laboratories, Autodesk, Brown-Forman, Cisco, ExxonMobil, Ford Motor Company, GlaxoSmithKline, Ingersoll-Rand, Novartis, Sara Lee and Scotiabank — whose support has made this project possible. Our gratitude extends to our advisory panel members especially for their input on our methodology and approach: Seb Beloe (Henderson Global Investor