Kenneth Allard, CEO Katherine Dillon, CCO L2 Inc is a subscription research and business intelligence firm that benchmarks the digital competence of consumer brands.

[1] The company evaluates more than 2,200 brands annually, analyzing their website, e-commerce, digital marketing, social media, and mobile executions, and then ranks within each industry.

L2 was founded in New York City in 2010 by Scott Galloway,[4][5] Clinical Professor of Marketing at NYU Stern School of Business.

[6] L2's chief products are their Digital IQ Index benchmarks,[7] of which they publish 25+ per year, along with in-depth, trend-specific reports.

[8] The benchmarks analyze, index, and rank the digital competence of brands within their specific industries[9][10] The company has a membership-based business model, wherein only active members can access the reports.