How well are the world’s biggest companies managing their most pressing social and environmental issues? Who are the leaders and laggards? What does best practice look like?

The answers are revealed by the Tomorrow’s Value Rating, a new tool for evaluating companies’ sustainability performance. Every two months, a new sector rating examines the largest companies in a globally important industry.

The first sector to be reviewed is hotel groups. The results will be published on this site on Friday 2 October.

The Tomorrow’s Value Rating is the successor to the Accountability Rating. It focuses on the areas of corporate sustainability performance that still have significant scope for improvement, that offer big opportunities for competitive differentiation, and that will be the future drivers of long-term value.

The rating aims to further the debate on sustainable business, identify and reward best practices, and spur healthy competition among companies, motivating them to create tomorrow’s value.