Building Public Trust Award through corporate reporting

Goal of the award

The Building Public Trust Award for transparent reporting recognises companies that provide their shareholders, investors, regulators and other stakeholders with high-quality, clear and credible information needed to understand their business and make informed decisions.

The evaluation focuses on:

• transparency and accessibility of disclosures;
• quality of corporate governance;
• clarity of business strategy and future development;
• quality of sustainability reporting;
• consistency, comparability and credibility of information.

The evaluation is based on publicly available information, including:

• annual reports and financial statements;
• sustainability reports or statements;
• corporate and regulatory disclosures;
• corporate websites;
• other publicly available information relevant to investors and the capital market.

Companies are not required to submit a separate application or any additional documentation for the purposes of the evaluation. The evaluation covers companies that were constituents of the CROBEX index as at 30 September 2026.

What is new in the methodology?

The methodology has been enhanced to improve comparability between companies across different sectors and with different approaches to reporting. Particular emphasis has been placed on:

• achieving an appropriate balance between business transparency, corporate governance and sustainability reporting;
• the quality of information rather than the volume or length of reports;
• the content and transparency of disclosures, enabling companies to be compared regardless of their size or sector.

The aim is not to reward the company with the most extensive report, but the company that communicates its business activities with the highest level of quality and transparency.

The methodology covers three key areas: business transparency, corporate governance and sustainability (ESG). Companies are assessed based on the quality, clarity, relevance and credibility of the information they disclose.

Business transparency covers the quality of information on business activities, strategy, performance and communication with the market, while corporate governance covers information on management and supervisory bodies, risk management, internal controls and audit. The sustainability area focuses on the quality of disclosures relating to ESG strategy, impacts, risks and opportunities, targets, activities and metrics.

The methodology also enables companies to be assessed on a comparable basis regardless of the reporting framework they apply, including ESRS, voluntary application of ESRS, VSME, GRI and other relevant frameworks. Companies are not assessed based on the framework they use, but rather on the quality, clarity, relevance and credibility of the information they publicly disclose.

Why has the methodology been enhanced?

At a time of rapid regulatory change and growing investor expectations, the market continues to raise the standards for transparency and the quality of corporate reporting.

To ensure that the Award remains a credible indicator of excellence and relevant to the current market environment, the methodology is regularly reviewed and enhanced.

These enhancements ensure that the evaluation criteria reflect the latest regulatory requirements, internationally recognised good practices and current market trends. In this way, the Award continues to recognise companies that lead the way in the quality of disclosures, transparency and corporate governance, while setting reporting standards for the future.

Transparency is not merely a regulatory requirement. It is a key element of long-term business sustainability and market trust.