The following indicators were used to produce the 2005 GC 100 ranking.

1. Size: This was measured using the company’s turnover for the reference year; 2005. Turnover for the banks was measured by their interest income plus commissions and fees, while turnover for insurance companies was measured by their net premium earned plus investment income.

2. Profitability: A universally accepted measure of profitability is the Return On Equity (ROE). This indicates the return that management has created for the shareholders of the company. ROE for 2005 GC 100 was measured by dividing the net profit for the year 2005 by the average of shareholders funds for the years 2004 and 2005.

3. Growth: This gave recognition to companies that are growing at impressive rates. Such companies are usually growing because of excellence in product development, marketing and effective working capital management. It was measured by the most recent three-year compounded annual growth rate turnover.

4. Employment: This was measured using the company’s full-time employees for the reference year.

5. Corporate Social Responsibility: It was an addition in this year’s ranking criteria. The entries identified were projects, programs, products or services that were implemented or significantly enhanced in 2005. Additionally, they should demonstrate the company’s leadership, sincerity and on-going commitment in incorporating ethical values, compliance with legal requirements and respect for individuals, communities and environment into their business processes.

Based on this, six core areas of contribution were identified as follows:

• Health Concerns: Improvement in child health, reduction in malnutrition, support of medical research, and partnerships with other bodies to provide health care to the less fortunate members of society.
• Education: Contribution to improvement in the level of education in community and nation.
• Poverty Alleviation: Employment, generation, provision of portable water, sanitation, rural development, nutrition and housing.
• Environmental Concerns: Energy efficiency, waste reduction, sustainable practices and water conservation.
• Issues Concerning the socially Vulnerable: Such as women children and the physically challenged.
• Sports: Contribution to sports development.

Monetary contributions by companies to activities under these broad areas were used for ranking.