Critical Friends is a research report, produced by AccountAbility and UTOPIES®, which examines the experience of businesses convening stakeholder panels made up of external experts or stakeholder representatives, to help strengthen the company's strategy, performance and accountability in relation to sustainability.

At its core is a detailed examination of the experiences of Areva, BT, BP, EDF, Camelot, Gaz de France, Ford, Nike and Vodafone, based on interviews with both company practitioners and panel members. The report provides practical guidance in developing effective panels, and looks at how panels can contribute to the ongoing developments in better corporate governance, reporting and accountability.

It will be particularly useful to:
• Corporate managers considering, developing or reviewing a stakeholder panel as part of their own company's approach to transparency and responsiveness.
• Independent assurance providers and panel conveners supporting companies in developing effective and credible panels.
• Panel members and potential panel members in understanding the role that panels can play in influencing business.