SAM Research Inc. assesses companies for possible inclusion in the Dow Jones Sustainability Indexes. In its listing, Accor ranks first among hotel operators and second for the entire hotel and restaurant industry. From a poor-average-best (p-a-b) rating scale, Accor scores a “b” (“best in industry”) for its economic and environmental policies, and an “a+” (“upper industry average”) for its social policies.

The ASPI index is comprised of the 120 listed companies with the highest Vigeo ratings, which range from – to ++. Accor’s most recent Vigeo ratings were ++ for human resources, civil society and human rights, + for the environment and customers and suppliers, and = for corporate governance. In 2004, Vigeo gave Accor top marks for the hotel industry.

The Ethical Investment Research Service (EIRIS) conducts studies used by FTSE4Good in ranking the companies in its index. In 2004, Accor was again included in the FTSE4Good index, which includes only 25 French companies out of a total of 265 listed European companies.

The Ethibel Sustainability Index (ESI) provides a comprehensive perspective on the financial performance of the world’s leading companies in terms of sustainability for institutional investors, asset managers, banks and retail investors. First published on June 27, 2002, it lists companies considered to be sustainable development pioneers. In 2004, the index included 180 companies.

In 2004, BMJ CoreRatings, the European non-financial ratings agency, ranked Accor first among hotel operators in a study entitled “Tourism Industry & Developing Countries… Mind the Gap.” The purpose of the study was to assess the impact of nine tourism industry leaders on sustainable development challenges specific to emerging countries.