The Building Public Trust Awards, created by PwC, involve a high level examination of all companies in the FTSE 350 (as of January 1 2007) that reported during the annual period to April 1 2007. This process used objective criteria that focused on specific regulatory requirements in each award area and also looked for reporting that contained some basic elements of good practice. This stage of the process looked primarily for the inclusion of information that was considered to be essential to good basic reporting and made an initial assessment of the quality of that information.

Following the initial review, a long list of between 20 and 60 companies was compiled for each award. Each of these companies was then scored in a more detailed way using criteria that looked further at the basic content criteria above, but focused more on the quality of the content reviewed. For example: