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What Evaluation Criteria Were Used?

AR on AR 2019  |  Report ratings  |  Positives and negatives  |  Rating panelists  |  Panelists' favorites  |  Best Reporting practices  |  Evaluation criteria

ReportWatch evaluation criteria have consistently been based on a well-balanced perspective blending financial and operational analysis; short- and long-term performance aspects; strategy and operations; visual and textual elements; share- and broader stake-holders’ issues; information content and communication style –whether in print or online. Report assessment criteria have to cope with trends, challenges, investors and other stakeholders’ expectations. Therefore, they have evolved and are updated and upgraded regularly.


For the annual reports for a fiscal year ended in 2018 five reporting areas were evaluated:

  • Communication & style
  • Operations & sustainability
  • Strategy & leadership
  • Figures & financials
  • Investors & governance


The following report items were scanned and scored:

Online report and navigation – Cover and introduction – Profile/Overview – Key figures – Message, identity, branding – Key performance indicators – Business model, value and strategy – Outlook – Goals and targets – Business report – Financial review and management discussion – Risks – Investor information – Share items – Sustainability objectives and integration – Social and environmental impact – Leadership and management details – Governance – Compensation – Statements and notes – Charts, diagrams, maps – Style, layout and design.

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