| Most transparent accounts | |||||
| No. of companies cited: 71 | |||||
| 2010 | 2009 | Company | Score | Country | Sector |
| 1 | 1 | Vale (CVRD) | 7.06% | Brazil | Metals and mining |
| 2 | 5= | Itaú Unibanco | 5.65% | Brazil | Banking and financial |
| 3 | Petrobras | 4.24% | Brazil | Oil and gas | |
| 4 | 5= | Gerdau | 3.95% | Brazil | Iron and steel |
| 5 | Bancolombia | 3.67% | Colombia | Banking and financial | |
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