References may also be required of companies seeking to win contracts, particularly in the fields of engineering, consultancy, industry and construction, and with regard to public procurement and tenders. Reference letters for organizations are used to assess its ability to deliver the required level of service.
Don’t exaggerate -- show where and how they can improve. Don’t put the candidate on a pedestal. Not only does it not look plausible, it will also set expectations for them that will be next to impossible to meet. If they have an Achille’s heel, don’t exaggerate it, but don’t hide it, either.