The criteria serve to assess CSR, sustainability, environmental and comparable society-related reports and were first used in the German ranking of sustainability reports. The ranking is a joint project of future e.V. – an environmental initiative of companies and entrepreneurs – and the Institute for Ecological Economy Research (IÖW). It is funded by the two project partners from their own resources and with support from the Ecological Economy Foundation (SÖW). The results of the ranking, its background and objectives, are posted on the Internet at www.ranking-nachhaltigkeitsberichte.de. The criteria and related evaluation scale clearly define what evaluation points are to be awarded for the respective implementation of requirements. They are based on years of experience and diverse research projects by the IÖW and future e.V. Important work by third parties was also incorporated.

The following deserve a particular mention:

• the work of the Global Reporting Initiative (GRI)
• the work of the World Business Council for Sustainable Development (WBCSD)
• the reports of the European Chemical Industry Council (CEFIC)
• the standard SA 800
• the standard AA 1000
  
  

Prior to their final completion, the criteria and evaluation scale were submitted to industrial associations and the Council for Sustainable Development for their comments. Some adjustments were subsequently made. In the meantime, the criteria and the evaluation scale have proven their worth in the ranking of sustainability reports and enabled an objective comparison of reports now available.