The Tomorrow’s Value Rating is a tool for assessing how well companies manage their most pressing social and environmental issues.

It examines companies’ performance in five key areas, or ‘domains’:

• Strategy: Alignment between sustainability efforts and core business strategy, and management of major sustainability impacts, opportunities and risks.
• Governance: Quality of top-level governance of sustainability issues.
• Engagement: Extent to which stakeholder concerns are understood and acted on.
• Value Chain: Management of impacts through the value chain from suppliers to distributors, including the lifecycle of products.
• Innovation: Effectiveness of work to develop products and services that address social and environmental challenges in a profitable and scalable way.

In each of these domains, we score each company against a range of criteria. Some of these criteria are generic across all companies, while others relate specifically to the sustainability issues in the company’s sector.

We base our assessments on companies’ public disclosures, including their annual report and accounts, sustainability, CSR and corporate citizenship reports, and information on their websites.

The research is carried out by a team of sustainability experts. To ensure consistency across evaluations, we carry out a formal quality assurance process to crosscheck scores.

Predecessor rating

The Tomorrow’s Value Rating methodology draws on five years of experience with its predecessor rating, the Accountability Rating - for more, see history. In the five years that the Accountabillity Rating ran, many large companies made significant progress in the areas of performance it assessed.

The new Tomorrow’s Value Rating is designed to assess and advance the areas of sustainability performance that:

• still have much scope for improvement among the majority of companies
• offer companies big opportunities for competitive differentiation
• will be the future drivers of long-term value generation.

That is why it focuses in particular on innovation for sustainability, sector-specific issue management and the corporate value chain.