Wikirate is excited to launch the Reporting Integrity Index, examining the transparency and accessibility of non-financial disclosures from Germany’s largest companies.
Because transparency isn’t just about what companies disclose. It’s also about how they disclose it: whether the information is clear, consistent, and easy to use.
That’s exactly what the Reporting Integrity Index sets out to examine. By examining the formatting, structure, and accessibility of sustainability reports, this new benchmark sheds light on the practical barriers that prevent stakeholders from making sense of corporate data—and the opportunities to address them.
What’s in the Reporting Integrity Index?
The Index assesses data presentation practices among 50 of Germany’s largest companies in their non-financial reporting. As Europe’s biggest economy and the world’s third largest by nominal GDP, Germany sets the tone for corporate reporting across the EU and beyond.
Against twelve reporting criteria across four thematic areas, we analyze the challenges and opportunities associated with how companies disclose their non-financial data.
Key findings include:
- Company performance on data accessibility and usability is highly variable and generally mediocre.
- The least common transparency practice is disclosing the report's data license.
- The most common transparency practices are specifying the reporting period covered by the report and applying a recognized reporting standard (e.g. ESRS)
- The highest average scoring sector is Automotive, while the Military and Defense sector scores the lowest.
Alongside the findings, Wikirate has also developed a Good Practice Guide, offering concrete steps companies can take to make their reporting more open, user-friendly, and impactful, covering:
- Accessibility of non-financial reports
- Accessibility of referenced documents
- Standardization and metadata
- Content licensing
Download the full Reporting Integrity Index 2025 and Good Practice Guide
Download the analysis (xlxs, spreadsheet)
See the scores on the Wikirate platform
Company updates
Since producing the report, we have received the following updates and clarifications:
- Jungheinrich AG confirmed it has an archive of Annual Reports here. The live dataset on Wikirate has been updated accordingly and the company’s overall score is now 4.9