Companies have been ranked using the GEM ASSAY™. Points are given to reports that set standards in terms of measurability, transparency, comparability and adequacy of ESG reporting. Scores are out of 66.
Find out more about how we ranked the companies by reading our methodology, or our report.

Categories for Ranking:
- Best in Class I-NFR (integrated non-financial reports)
- Best in Class S-NFR (sperate non-financial reports)
- Best in Class DAX
- Best in Class EURO STOXX
- Best in Class Dow Jones
- Best in Class ASX 50
- Best in Class on Transparency
Top-10 Rankings
Best in Class I-NFR
Rank | Index | Company | Score |
1 | EURO STOXX 50 | Inditex | 53 |
2 | EURO STOXX 50 | Santander | 51 |
3 | DAX, EURO STOXX 50 | BASF | 49 |
4 | DAX | Delivery Hero | 43 |
EURO STOXX 50 | Schneider Electric | 43 | |
6 | EURO STOXX 50 | Vinci | 40 |
7 | DAX, EURO STOXX 50 | Adidas | 39 |
8 | EURO STOXX 50 | Philips | 39 |
DAX, EURO STOXX 50 | SAP | 39 | |
DAX, EURO STOXX 50 | Vonovia | 39 |
Best in Class S-NFR
Rank | Index | Company | Score |
1 | EURO STOXX 50 | Intesa Sanpaolo | 48 |
2 | ASX 50 | Westpac Banking Corp | 47 |
3 | EURO STOXX 50 | Iberdrola SA | 46 |
DAX | Infineon | 46 | |
5 | Dow Jones | Walgreens Boots Alliance | 45 |
6 | DAX, EURO STOXX 50 | Allianz | 44 |
DAX | Merck (DAX) | 44 | |
8 | DAX | BEIERSDORF | 42 |
Dow Jones | Intel | 42 | |
DAX | RWE | 42 | |
ASX 50 | Woodside Petroleum Ltd. | 42 |
Average Rankings per Index
Index | I-NFR | S-NFR |
DAX | 24.70 | 35.14 |
EURO STOXX 50 | 27.00 | 30.40 |
Dow Jones | 19.08 | 25.79 |
ASX 50 | 9.33 | 28.03 |
Explore the rankings further in our full ranking report.
Want to know more?
The GEM is designed to provide corporate decision makers with an evidence-base that guides best-practice ESG reporting and true transparency for investors.
The breadth of GEM data provides an opportunity for deeper analysis, for example across individual companies, specific sectors and peer groups.
Contact research@globalESGmonitor.com to discuss further research that may meet your needs.