Assessment of Sustainability Reporting
What is the Guilé assessment?
On behalf of the investors of the Guilé Engagement Funds, Fondation Guilé assesses the sustainability reporting (or 'Communication on Progress' for signatories of the UN Global Compact) of all portfolio companies once per year.
The costs for the assessments are covered by Guilé Funds' investors through their fees.
The costs for the assessments are covered by Guilé Funds' investors through their fees.
The Guilé assessment is based on public information only. Fondation Guilé has developed a unique methodology to evaluate corporate sustainability reporting in two dimensions: comprehensiveness and quality of information:
The first dimension deals with how well the reporting describes a company's status of implementation of the four issue areas of the Global Compact (human rights; ILO core labour standards; the environment; anti-corruption).
Depending on the information found, a company's performance is rated as 'basic', 'emerging', 'advancing', or 'outstanding' on each of the ten principles.
Depending on the information found, a company's performance is rated as 'basic', 'emerging', 'advancing', or 'outstanding' on each of the ten principles.
The quality dimension focuses on applied reporting practices that are crucial for ensuring a credible and accurate disclosure.
The quality of reporting is benchmarked against the other companies in the portfolios of the two investment funds.
The quality of reporting is benchmarked against the other companies in the portfolios of the two investment funds.
Why sustainability reporting matters
Reporting is a driver of change, externally as well as internally: It has the potential of fostering stakeholders' perception of a company and of building trust; and it is acknowledged that reporting acts as a stimulus for internal development with a positive impact on business decisions and outcomes.Assessment as basis for engagement and improvement
The Guilé assessment is aimed at identifying strengths and weaknesses in reporting on sustainability. Each portfolio company of the Guilé Engagement Funds is entitled to a briefing on the assessment results. This service offers valuable perspectives for further improving a company’s implementation of and reporting on sustainability.

