The country of control noted is from statutory records: in the case of Arsenal it is a weighting based on a range of interests. If the place of control was not known then a maximum score was given. Data is based on filings at Companies House, not the current situation.
The opacity score comes from the Financial Secrecy Index.
The secrecy score is found by squaring the Opacity Score and taking the square root of the attendance figure (in order to make the scale of numbers comparable, with the Opacity Score dominating) and then multiplying the two together to reach a final secrecy score. The higher the score, the greater the potential for each club’s secrecy to facilitate social harm.
All data from the Christian Aid Week report.