Corporate

Sustainability
Assessment
S&P Global Corporate
Sustainability Assessment
Leverage 25 years of experience connecting
business and sustainability strategies
Over a quarter century, the S&P Global Corporate Scores calculated from the CSA are a primary or
Sustainability Assessment (CSA) has grown into a leading secondary methodological component of over 200 indices
corporate sustainability database. S&P Global ESG Scores, produced by S&P Global, including the Dow Jones
calculated from the CSA, measure a company’s Sustainability Indices (DJSI), S&P ESG Indices and the
performance on and management of material ESG risks, Paris-Aligned & Climate Transition (PACT) Indices.
opportunities, and impacts informed by a combination of Through these indices, the scores influence the
company disclosures, media and stakeholder analysis, composition of multiple types of financial products,
modelling approaches, and in-depth company engagement including ETFs, mutual funds and derivatives.
via the CSA. With 62 industry-specific questionnaires, the
CSA leads the field in helping companies make the link We see growing interest in the CSA results delivered via
between sustainability and their business strategies. S&P Global platforms. Subscribers across 49 countries,
responsible for over $38.4 trillion in assets under
The CSA enables you to benchmark your company’s management, use the scores and underlying data points
performance on a wide range of industry specific economic, to benchmark corporate performance, manage
environmental and social criteria that are relevant to the investment portfolios, allocate financial capital, build
growing number of sustainability focused investors and are engagement strategies, and much more
expected to be financially relevant to your corporate
success.

Chief Financial Officers use the CSA and its results to Chief Sustainability Officers use the CSA as a credible,
communicate with the growing number of sustainability independent benchmark of their company’s
focused investors. The CSA is a tool to link a company’s sustainability performance relative to industry peers
sustainability performance and business strategy in a while providing internal and external stakeholders with
convincing and credible way. Companies participating in the important insights into their company’s sustainability
CSA proactively use this information within their company’s performance and value drivers.
investor relations narrative.

“The S&P Global CSA is both our yardstick to measure how we are doing, and our
lighthouse to know how we should be. It helps us review, introspect and implement a
strategy that impacts positively and creates a sustainable value for all our
stakeholders.”

– Sandeep Chadna, Chief Sustainability Officer Tech

Mahindra, India, participating in the CSA since 2014

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Corporate Sustainability Assessment

Corporates consider the CSA as a guide for sustainability action plans.

One third of the 3,500 companies participating in the 2023 CSA responded to a Feedback Survey we offered to
gather input on what motivates companies to participate. Respondents indicated that they see value in the
process given the ability to use the results with important internal stakeholders and external capital markets
participants. They gave the CSA a score of 7/10 for being a fair representation of the corporate sustainability
performance in their respective industries. Below, we provide the top 3 motivations to participate.

What do your peers say?

Companies that participate in the CSA year after year consistently tell us:

“We use the CSA as a tool to communicate with the

growing number of sustainability focused investors
in a convincing and credible way.”

“The CSA helps us to reduce sustainability risks for the

company and realize opportunities.”

“We use the CSA to develop and implement a successful

and sustainable business strategy.”

“The CSA participation embed sustainability thinking

in the corporate DNA (networks).”

“We value the external/internal recognition for our

sustainability performance.”

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Corporate Sustainability Assessment

S&P Global ESG Scores are available to hundreds of thousands of stakeholders

As ESG considerations become more critical to capital Capital Market participants access S&P Global ESG Scores
markets, the CSA enables us to provide you and your via S&P Global's Capital IQ Pro Platform. Current clients of
stakeholders with a relevant and comprehensive the ESG Scores module, collectively based in over 49
sustainability assessment. A key feature of the CSA is that, countries, responsible for over $38.4 trillion in assets under
through your active participation, you can provide additional management (AUM) and valued at over $7.4 trillion in
information to what is publicly available, including all your market capitalization, use the scores and underlying data
recent ESG initiatives. points to benchmark corporate performance, manage
investment portfolios, allocate financial capital, build
ESG Scores based on the CSA are available via public S&P engagement strategy, and much more.
Global ESG Scores website and Percentile Ranks based on
those scores are shared on the Bloomberg Professional
platform.

Learning from the CSA results

The S&P Global Corporate Sustainability Assessment enables you to establish a baseline for your sustainability performance
and to conduct competitive benchmarking. We facilitate your learning with:

− A Benchmarking Scorecard and Database empowering − Personalized feedback for companies interested in a more
you to conduct multi-year trend analysis and gain in-depth analysis of their sustainability performance. S&P
detailed insight on the rankings within your industry. As Global offers different customized benchmarking solutions
an active participant, we provide you with a scorecard including detailed qualitative and quantitative analysis and
which allows you to give feedback to your subject-matter a discussion of the companies’ strengths and weaknesses
experts for each question in the CSA (see How does the compared to their industry peers.
assessment work? on page 5). This unparalleled level of
transparency will give you the most complete insight into
your performance.

Online benchmarking tools available for participating companies — showing results, ranking and multiyear trends

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Corporate Sustainability Assessment

How does the assessment work?

The S&P Global Corporate Sustainability Assessment The 62 industry-specific questionnaires each contain
uses a consistent, rule-based methodology to convert an approximately 100-130 questions covering 23
average of 1,000 data points per company into a S&P different key themes across the economic, social and
Global ESG Score. environmental dimension.

From data to score — Visualization for a sample industry

Your CSA portal — secure, online and easy-to-use

The CSA is completed via our secure and user-friendly online questionnaire platform. Our convenient online reporting tool
substantially facilitates reporting and, after the first year of participation, it can be pre-filled with previous answers in
subsequent years. Our user-friendly online reporting tool allows you to:

• access question-specific help functions • assign user rights to complete the questionnaire online
• easily attach supporting evidence • control final questionnaire sign-off
• quickly view questionnaire completion progress with clear • benefit from an online repository of your ESG approach and
color-coding scheme business case reference

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Corporate Sustainability Assessment

The CSA as your IR toolkit — stay ahead of the curve

Participation in the CSA helps ESG, IR and other departments companies a unique opportunity to highlight their sustainability
such as procurement or HR to collaborate more closely strengths in areas that might not be covered by traditional
in putting their company’s ESG performance into context, sustainability reports. For the past 25 years, the CSA has
explaining how challenges are addressed and how the company addressed sustainability issues before they have entered the
intends to create value in the long term. agenda of other investors or regulators. As a result, active
participation in the CSA has helped many companies to future-
The breadth and depth of the assessment across the econo- proof their business and stand out as ESG leaders.
mic, environmental and social dimensions gives

Over 3,500 companies are already generating business

value from participating in the CSA. Join them now.
Which companies are invited to As a non-invitee, you can answer the CSA and keep your
score confidential by commissioning the CSA as a service
participate in the CSA? for a fee from our Benchmarking team. Please feel free to
reach out to S1BenchmarkingServices@spglobal.com to
In 2024, S&P Global will invite over 13,500 companies to learn more about how you can get an assessment.
participate in the CSA. This includes:
• All companies that participated in the 2023 CSA. What is the assessment process for
• Companies invited for potential inclusion in an ESG Index invited companies?
(including Dow Jones Sustainability Indices
(DJSI), as well as numerous other S&P ESG indices
covering stock as well as fixed-income indices. Flexible participation windows
• Companies whose sustainability performance is The CSA questionnaire opens for all companies on April
considered to be of interest to the broader investment 3rd. Starting in February, companies can reserve a 2-
community. month window that best meets their own reporting cycle
and project planning needs. Companies can book the
Companies that are invited but decide not to participate may window that best meets their needs directly in the CSA
be assessed by S&P Global based on publicly available portal, subject to quota availability. Register early to
information, and the resulting ESG Scores and data may be ensure your company can complete the CSA in the most
shared via S&P Global platforms. convenient window.
Official invitations will be sent out between February and
June. Companies may also check their invitation status using Deadline extensions
the search tool below, and visit the CSA portal to book their
Deadline extensions will be available to participating
assessment window at any time.
companies in the CSA portal once the selected
Visit the CSA website for more information and to check if assessment window started. A selection tool will inform
your company is invited: www.spglobal.com/esg/csa/ companies directly about the impact an extension has on
invited-companies the expected score release date. If applicable, companies
eligible for index inclusion will have a maximum deadline
Participation without invitation to ensure that possible index selection can be based on a
participation-based score. Participation in the CSA is not a
Any company interested in the CSA that agrees to make prerequisite for eligibility in the DJSI or other S&P ESG
Indices.
its resulting ESG Score public on S&P Global platforms will
be assessed free of charge. Please contact
csa@spglobal.com for more information.
Publication of results
S&P Global ESG Scores calculated from the CSA will be
released continuously on a "first in first out" basis
following a first bulk score release mid August.

More information regarding the assessment timeline is available at: www.spglobal.com/esg/csa/csa-timeline

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Contact us

S&P Global Switzerland SA

A: Neumühlequai 6, 8001 Zurich, Switzerland
E: csa@spglobal.com

About S&P Global Sustainable1

S&P Global Sustainable1 is the central source for sustainability intelligence from S&P Global. Sustainable1 matches
customers with the ESG products, insights and solutions from across S&P Global’s divisions to help meet their unique needs.
Our comprehensive coverage across global markets combined with in-depth ESG intelligence provides financial institutions,
corporations and governments an unmatched level of clarity and confidence to successfully navigate the transition to a
sustainable future. Our data and well-informed point of view on critical topics like energy transition, climate resilience, positive
impact and sustainable finance allow us to go deep on the details that define the big picture so customers can make decisions
with conviction. To learn more about Sustainable1, visit www.spglobal.com/sustainable1.

About S&P Global

S&P Global (NYSE: SPGI) is the world’s foremost provider of credit ratings, benchmarks and analytics in the global capital and
commodity markets, offering ESG solutions, deep data and insights on critical economic, market and business factors. We’ve been
providing essential intelligence that unlocks opportunity, fosters growth and accelerates progress for more than 160 years. Our
divisions include S&P Global Ratings, S&P Global Market Intelligence, S&P Dow Jones Indices and S&P Global Platts. For more
information, visit www.spglobal.com.

Important legal information

All information, data or material, including ratings or scores (all such information, “Content”), contained in this report and other reports, materials,
or websites of S&P Global Inc. and its subsidiaries is the exclusive property of S&P Global Inc. or its relevant subsidiary and may not be copied or
reproduced in any form except with the prior written permission of S&P Global Inc. A reference to a particular investment or security, a score,
rating or any observation concerning an investment or security that is part of the Content is not a recommendation to buy , sell or hold such
investment or security, does not address the suitability of an investment or security and should not be relied on as investment advice. See
additional Disclaimers at https://www.spglobal.com/en/terms-of-use.
Please also see Important Legal Information.

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