I can understand what you are saying but i don't think anyone will name any of these companies.I think it is a ploy to sell the report. As most people know there are a lot of companies who are struggling at the moment but who they are is down to this report. They have come up with this by looking into the accounts and have said these are the problem ones. If any one has bought the report then they will want to keep the info. A problem might arise if some one to say XYZ company is a zombie company and this is not true competition might want to name a company hoping that this will damage them. I think it would be irresponsible to name companies as this could cause damage and loss of jobs to a company who might be ok.