*3.2.1 Stage one: data selection and acquisition*

In stage one, appropriate data was selected and acquired. Firstly, it needed to be considered what sample of firms could represent best-practice performance in sustainability and engage in effective KMPs. To this end, the annual reports of nine firms (see **Table 1**) were gathered and analysed. All firms operated in the finance industry as credit providers and were B-Corporation (B-Corp) certified. Firms in the credit providing industry were chosen due to the inherent importance of knowledge and information in effectively competing in the industry [46]. B-Corp certification status is awarded by the U.S. non-profit 'B-Lab' organisation and certifies best-practice performance against a range of social and environmental performance, public transparency, and legal accountability standards (B-Corporation Website 2019). Annual reports were collected as they represent the main corporate communication tool used by firms [47] and are accepted as a reliable and valid source of strategic information [48, 49]. All annual reports were downloaded in PDF format directly from the firms' official websites.
