How we assess the organisations

The assessments use solely publicly available information: any information that was available on the company or financial institutions’ website(s) at the time of the assessment period is incorporated.

All companies and financial institutions were assessed in their primary language, as well as in English, where possible.

Companies and financial institutions were also given the opportunity to view their completed assessment and provide optional comments if appropriate.

Company assessment methodology

The methodology is strongly aligned with Global Canopy’s Forest 500 company methodology, which has been aligned with the Accountability Framework initiative’s (AFi) Common Methodology since 2020, including its 2024 update. The AFi outlines best practice for ethical supply chains to support practical action and reporting for companies operating in forest-risk supply chains.

The Floresta 250 – Cattle company methodology was adapted to be particularly relevant to Brazilian cattle supply chains, with companies being assessed specifically on their commitments and implementation that apply to their Brazilian operations and/or sourcing.

Read the 2024 company assessment methodology Read the 2025 company assessment methodology

Financial institution assessment methodology

The financial institution methodology is aligned with the Finance Sector Roadmap, which is aligned with the Accountability Framework and with the company methodology.

The Floresta 250 – Cattle financial institution methodology was adapted to be particularly relevant to Brazilian cattle supply chains, with financial institutions being assessed specifically on their commitments and implementation that apply to their financing of companies and other financial institutions if applicable.

Read the 2024 financial institution assessment methodology Read the 2025 financial institution assessment methodology