The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality

Appendix 8AMethodology for Website Coding

This Appendix describes the scoring methodology used to evaluate the websites of the Global 500 companies. We developed a unique scoring framework and Table 8A.1 presents the selected features, why they were chosen, and how data were collected. Website features were grouped into categories for scoring. Category names and our definition of each category follow:

• Financial transparency. These items assess how much financial information is provided and how easy it is for the user to find.
• Sustainability transparency. These items measure how much sustainability information is provided and how easy it is for the user to find.
• Interactivity. These items assess the degree to which the user is able to engage with the website.
• Connectivity. These items assess the degree of integration in the reporting of the company's financial and nonfinancial performance.
• Utility. These items assess the availability of tools and formats provided to aid understanding and analysis of the company's data.

Table 8A.1 Website Coding Categories and Features

Category	Feature	Why the Feature Was Chosen	How the Data Were Collected
Financial transparency	Separate consumer and corporate site	Many companies, especially retail, put all their corporate information in an “About Us” section that is extensive or they have separate sites.	A separate site was identified by its use of a different URL, for example, www.thewaltdisneycompany.com and www.disney.com.
Financial ...