Benchmark Quant Analysis

Appendix – Methodological Note

The data analysis was performed by Boston Consulting Group, using data from the two latest Corporate Sector and Children’s Rights Benchmark studies, and data from external providers – see more info below.

Controversy analysis

Method

The analysis was performed, using an oneway ANOVA test. The results are at a 95% confidence interval.

About the benchmark sample

From the State of Children’s Rights and Business 2019, 14 out of 692 companies in the benchmark study were not matched with Sustainalytics data and have therefore been excluded.

From the State of Children’s Rights and Business in Southeast Asia 2020, 29 out of 232 companies in the benchmark were not matched with Sustainalytics data and have therefore been excluded.

The benchmark score ranges from 0 to 10, with 10 being the highest.

About the controversy data

The data on controversies was provided from the Sustainalytics Global Access database in March 2020. Copyright © 2020 Sustainalytics. All rights reserved. The controversies data is proprietary of Sustainalytics and/or its third parties suppliers (Third Party Data) and are provided for informational purposes only. It does not constitute an endorsement of any product or project, nor an investment advice and are not warranted to be complete, timely, accurate or suitable for a particular purpose. It’s use is subject to conditions available at https://www.sustainalytics.com/legal-disclaimers

Revenue and EBITDA-margin analysis

Method

The analysis was performed, using an oneway ANOVA test. The results are at a 95% confidence interval.

About the benchmark sample

For the revenue analysis:

  • 678 out of 692 companies from the 2019 Global Benchmark Study were included in the analysis, excluding 14 companies for whom no revenue data was available.
  • 216 out of 232 companies from the 2020 Southeast Asia Benchmark Study were included in the analysis. 16 companies were excluded due to revenue information not being available.

For the EBITDA analysis:

  • 621 out of 692 companies from the 2019 Global Benchmark Study were included in the analysis, excluding 59 Financial & Property companies as EBITDA-margins are not applicable and 12 for whom no financial data was available.
  • 169 out of 233 companies from the 2020 Southeast Asia Benchmark Study were included in the analysis, exluding 44 companies due to EBITDA information not available. Another were 19 excluded due to being in Financial sector, for which EBITDA-margin is not applicable.

About the financial data

The data analysis performed by Boston Consulting Group used financial data from Bureau van Dijk, (May 2020 for the Global analysis and in September 2020 for the Southeast Asia Analysis).

Disclaimer

This report is made available on the express understanding that it will be used solely for general information purposes. The material contained in the report should not be construed as relating to accounting, legal, regulatory, tax, research or investment advice, and it is not intended to take into account any special or general investment objectives. The material contained in this report does not constitute a recommendation to take any action or to buy or sell or otherwise deal with anything or anyone identified or contemplated in the report. Before acting on anything contained in this material, you should consider whether it is suitable to your particular circumstances and, if necessary, seek professional advice. No representation or warranty is given that the material in the report is accurate, complete or up-to-date.

The material in the report is based on information that we consider to be correct, and any statements, opinions, conclusions or recommendations contained herein are honestly and reasonably held or made at the time of publication. Any opinions expressed are our current opinions as of the date of the publication of the report only and may change without notice. Any views expressed in the report represent only the views of Global Child Forum, unless otherwise expressly noted. A reference to a non-Global Child Forum website does not imply Global Child Forum’s endorsement of the accuracy of the information contained therein or the views expressed. The benchmark assessment of companies has been carried out solely according to Global Child Forum methodology.

While the material contained in the report has been prepared in good faith, neither Global Child Forum nor any of its agents, representatives, advisers, affiliates, directors, officers or employees accept any responsibility for or make any representation or warranty (either express or implied) as to the truth, accuracy, reliability or completeness of the information. Any disputes, claims or proceedings in connection with or arising in relation to this report will be governed by and construed in accordance with Swedish law and submitted to the exclusive jurisdiction of the courts of Sweden.

Copyright: Global Child Forum. To quote this report, please use the following reference: “Global Child Forum Benchmark Quant paper 2021: How large corporates integrate children’s rights – a study on correlations with profitability and human rights violations”, Stockholm.

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Benchmark Quant Analysis

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