The S&P Global Corporate Sustainability Assessment is the robust research process that underpins the S&P Global ESG Scores. The S&P Global ESG Score measures a company’s performance on and management of material ESG risks, opportunities, and impacts informed by a combination of company disclosures, media and stakeholder analysis, modelling approaches, and in-depth company engagement.

The S&P Global ESG Score is a relative score measuring a company’s performance on and management of ESG risks, opportunities, and impacts compared to their peers within the same industry classification.

The S&P Global ESG Score uses a double materiality approach whereby a sustainability issue is considered to be material if it presents a significant impact on society or the environment and a significant impact on a company’s value drivers, competitive position, and long-term shareholder value creation.

In addition to receiving an S&P Global ESG Score, companies receive the S&P Global Corporate Sustainability Assessment (CSA) Score, which is the S&P Global ESG Score without the inclusion of any modelling approaches.

S&P Global CSA Scores are used for benchmarking, reporting, index creation, and more.