S&P Global CSA Score

The S&P Global Corporate Sustainability Assessment (CSA) uses a consistent, rule-based methodology to convert an average of 1,000 data points per company to an S&P Global CSA Score. The 62 industry-specific questionnaires each contain approximately 100-130 questions covering, on average, 23 different key themes across the economic, social, and environmental dimensions. The underlying metrics, questions, and criteria that make up the scores are weighted according to their relevance and materiality to a given sub-industry. S&P Global Sustainable1 defines a sustainability issue as material if it presents a significant impact on society or the environment and a significant impact on a company’s value drivers, competitive positioning, and long-term shareholder value creation.

Material sustainability issues can significantly affect an entity’s business operations, cash flows, legal or regulatory liability, and access to capital. They can also significantly improve or undermine an entity’s reputation and relationships with key stakeholders, society, and the environment. As such, S&P Global Sustainable1 considers double materiality as an integral part of the analysis of corporate sustainability performance and the resulting S&P Global ESG Scores.