The Methodology
How The Illumination Index Works
Does what a company says about its sustainability efforts match what its data shows?
This is not a rating of environmental performance. It is an audit of communicative integrity which is a distinct variable that no existing ESG framework currently measures.
About This Prototype
The Illumination Index is a prototype framework developed at the University of Oregon. The companies featured on this site provide examples of how the framework can be used in different industries reporting settings. They are not intended to represent a comprehensive ranking of companies or industries. Future work will focus on adding more companies, more information about each company, including more coders, and identifying which indicators best predict gaps in what companies communicate to consumers.
Total indicators
11
Categories
2
Cohen's kappa (substantial agreement)
0.766
What is ESG?
ESG stands for Environmental, Social and Governance. It is a broad way of looking at how a company affects the environment, treats people and communities, and manages leadership, oversight and accountability.
The Process
How the index value is generated
What Companies Say
Compared To
Press Releases
SBTi database records
Executive Communications (CEO Letters)
Third-party audits
Regulatory Findings
Instagram and LinkedIn
ESG and sustainability reports
Owned media or articles
Website sustainability pages
Court proceedings
Produces
Illumination Index Value
0-22
Each number backed by evidence.
Every indicator is anchored to specific evidence: verbatim quotes, data calculations, and documented findings.
The relationship between these sources is evaluated using 11 indicators organized into two categories (see below)
Each applicable indicator receives an indicator value of 0, 1 or 2 based on defined criteria and supporting evidence.
0 — Criterion not detected
1 — Criterion partially detected or qualifying evidence is present
2 — Criterion clearly detected based on the available evidence
The indicator values are combined to produce an Illumination Index value ranging from 0 to 22.
Eleven Indicators Across Two Categories
Part A: Communication Pattern Analysis -6 indicators, maximum 12
1. Vagueness
Examines whether sustainability claims use broad or undefined language without enough information to determine what the claim means or how progress could be evaluated.
2. Lack of quantification
Examines whether prominent sustainability claims are supported by measurable information, such as a baseline, current figure, target or unit of measurement.
3. Selective disclosure
Examines whether a company reports information related to a sustainability claim in its formal reports but leaves it out of its public-facing communications.
4. Future deflection
Examines whether future goals are presented alongside clear information about current performance.
5. Third-party verification
Examines whether relevant sustainability commitments or claims are supported by independent verification or recognized external sources.
6. Cross-platform inconsistency
Examines whether sustainability information remains consistent across consumer-facing communications, formal reports, financial filings and other reviewed sources.
Each indicator numbered at 0 (absent), 1 (partial, mitigating factors present), or 2 (clear and systematic gaps). Total max = 12.
Part B: Claims vs. Data Comparison - 5 indicators, maximum 10
1. Emissions Trajectory vs. Reduction claims
Are emissions actually going down?
Examines whether trends in reported emissions align with the direction and timeframe of publicly stated reduction commitments.
2. Carbon Neutrality / Net-Zero Claim Integrity
Is the 2050 commitment backed by anything measurable?
Examines whether carbon-neutrality or net-zero claims clearly explain their boundaries, emissions reductions, timelines, offsets and other supporting evidence.
3. Omission of material controversies
What didn't make it into the sustainability report?
Examines whether relevant legal or regulatory matters identified in the public record are addressed in sustainability communications.
4. Third-Party Rating Changes
Changes across independent rating agencies
Examines changes or differences across independent environmental assessments and whether those findings add context for a company’s public sustainability communications.
5. TCFD disclosure completeness
How complete is the TCFD-aligned reporting?
Examines whether the company reports the core climate-risk information covered by the Task Force on Climate-related Financial Disclosures framework.
Index valued is at N/A, when a company makes no relevant claim (e.g. no net zero commitment). Total max = 10.
What is ESG?
ESG stands for Environmental, Social and Governance. It is a broad way of looking at how a company affects the environment, treats people and communities, and manages leadership, oversight and accountability.
What is TCFD?
TCFD stands for Task Force on Climate-related Financial Disclosures is a framework that helps companies explain how climate-related risks and opportunities could affect their business, strategy and financial planning. TCFD makes climate reporting more useful by showing whether a company simply makes sustainability commitments or also identifies and manages climate risks that could affect its business.
Reliability
k = 0.766
To assess consistency, the framework was applied to the same material in two separate coding rounds conducted seven days apart without reference to the initial results.
The two rounds produced a Cohen’s kappa of 0.766.
Cohen’s kappa is a statistical measure used to evaluate agreement beyond chance. Under the Landis and Koch (1977) interpretation used for this project, 0.766 falls within the range described as substantial agreement. Seven of the 11 indicators produced perfect, identical values across both coding rounds.
Because this prototype was evaluated by one researcher, this represents intra-coder reliability. Testing the framework with additional independent coders is an important next step in further evaluating the methodology.
What The Index Does:
Compare public sustainability communications with reported and documented evidence.
Identify areas of alignment and areas where gaps are detected.
Organize complex corporate information into a format designed to be easier for consumers to understand.
Provide source-level evidence supporting its findings.
What The Index Does Not:
Determine whether a company is environmentally sustainable.
Determine whether an organization intended to mislead consumers.
Replace established environmental performance assessments.
Provide a ranking of companies or industries.
Future Plans of the Illumination Index
Test the Index on more companies to see how well it works across different industries.
Use multiple independent reviewers to make the results more reliable.
Improve the indicators based on which ones most clearly identify gaps between claims and evidence.
Make results easier for consumers to understand and compare.
Build the prototype into a practical tool that helps people quickly see what a company claims, what the evidence shows, and where gaps remain.