Three things that follow directly from the data:

1. Prioritize P4 (materiality) and P5 (do not over-claim) first. They have the lowest compliance and the highest impact on ratio credibility. Everything else in your report can be excellent — if these two are missing, the ratio is unreliable.

2. Compare your adjustment factors to the empirical distribution. Free tool built from 247 reports with extractable data: https://lnkd.in/eWnGtjhw

3. Reframe the ratio conversation with funders. A compliant process produces a lower ratio than a non-compliant one. Practitioners who do the work rigorously should be rewarded for reporting more conservative numbers — not penalized.

Full paper: https://lnkd.in/ezDhzyX9

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