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The common report card for 2012 is the second one prepared by the Guatemalan Association of Community Forestry Ut'z Che' as part of the programme Making the Forest Sector Transparent. It was drawn up using the 2011 report as a starting point and basis of comparison for assessing the main changes (progress or deterioration) in the 20 common indicators, which have been agreed by Global Witness and its partners to evaluate the levels of transparency and governance in the forest sector.

Following the guidelines for the report card, the political and legal foundations, such as the Law on Access to Public Information (Decree 57-2008) of state and non-state institutions in the forest sector were reviewed and analysed. In 2012, the following public bodies were considered: The National Forest Institute (INAB), the National Council of Protected Areas (CONAP), the Ministry of Finances (MINFIN), the Ministry of Food, Livestock and Agriculture (MAGA),the Ministry of the Environment and Natural Resources (MARN), the Human Rights Ombudsman (PDH), the Secretariat of Planning and Programming in the Office of the President (SEGEPLAN) and the Public Prosecutor's Office (MP).

The information was compiled according to the structure of 20 common indicators, and used the following methods:
- Document review, for consultation and analysis of information
- Internet search on websites to consult specific details, documents, studies and reports
- Personal interviews and telephone conversations to verify information
- Direct application for information personally or by e-mail to public officials

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