Reliable ESG Data and Services

A method of identifying companies engaged in specific business activities that may not align with certain investment guidelines or regulatory requirements. Examples include fossil fuel production, weapons, or gambling.

A classification of greenhouse gas emissions based on their source:

• Scope 1 – Direct emissions from owned or controlled operations
• Scope 2 – Indirect emissions from purchased electricity or energy
• Scope 3 – Indirect emissions across the value chain, including suppliers and product use

Data points used to assess an organization’s vulnerability to physical risks (e.g. floods, storms) and transition risks (e.g. policy changes, market shifts) related to climate change.

A method used to model how different climate pathways, such as a 1.5°C or 4°C temperature rise, may impact financial performance, asset values, or risk exposure.

An estimate of how potential climate-related developments could affect the financial value of a company or portfolio over time, using forward-looking data and scenario-based modelling.

Indicates whether a company is involved in the production or distribution of weapons restricted under international law, such as nuclear weapons or cluster munitions.

The process of tracking incidents or controversies involving companies, such as regulatory breaches, environmental harm, or human rights concerns. This data is often used in risk and screening frameworks.

A standardized data exchange format developed by the European Financial Reporting Advisory Group (EFRAG) and FinDatEx to facilitate the transmission of ESG-related product-level data between product manufacturer and distributor. The EET is primarily used to support regulatory reporting under SFDR, EU Taxonomy, and MiFID II sustainability preferences, enabling distributors, asset managers, and data providers to align on a common structure for ESG disclosures.

A framework for assessing non-financial risks and performance factors:

• Environmental – Impact on the climate and ecosystems.
• Social – Labour practices, human rights, and community impact.
• Governance – Board structure, ethics, transparency, and oversight.

An evaluation of how a company manages material ESG risks and opportunities, typically issued by specialised third-party providers using structured methodologies.

A European regulatory initiative aimed at aligning financial flows with sustainability goals. It includes frameworks such as the EU Taxonomy, SFDR, and CSRD.

A classification system defining which economic activities are considered environmentally sustainable according to EU regulation. It supports transparency and comparability in sustainable investing.

Indicates the degree to which a company is involved in the extraction, processing, or distribution of fossil fuels such as coal, oil, or natural gas.

The portion of a company’s revenue derived from products or services that contribute to environmental sustainability, such as renewable energy, clean mobility, or energy efficiency.

Debt instruments used to finance projects with positive environmental or social outcomes. Classification depends on the intended use of proceeds.

A target where greenhouse gas emissions released into the atmosphere are balanced by emissions removed or offset, resulting in a net climate-neutral outcome. Many organizations align net-zero goals with the 2050 timeline of the Paris Agreement.

An approach that assesses whether companies adhere to recognised international standards, such as the UN Global Compact or OECD Guidelines.

An Assessment of how closely a company, portfolio or financial product aligns with the Paris Agreement goals. These goals include limiting global warming to well below 2 degrees, with effort to stay close to 1.5 degrees, while supporting climate resilience and reducing greenhouse gas emissions.

Risks associated with the direct impacts of climate change on physical assets, operations, or supply chains, such as extreme weather events, water scarcity, or sea-level rise.

Metrics that evaluate the alignment of a company’s or portfolio’s emissions trajectory with global climate goals. These are often expressed as an implied temperature path (e.g. 1.8°C).

A method of excluding companies from portfolios based on the percentage of revenue derived from specific sectors (e.g. >5% from coal or weapons).

Industries or business activities often excluded from investment strategies due to ethical, social, or environmental considerations. Examples include tobacco, nuclear power, or gambling.

Metrics that assess climate-related factors at the country level, including emissions intensity, climate vulnerability, and policy responsiveness. Used in sovereign bond analysis.

An EU regulation requiring financial institutions to disclose how they manage sustainability risks at both the product and firm level. It applies to Articles 6, 8, and 9 under the framework.

The Swiss Climate Scores (SCS) is a voluntary framework developed by the Swiss government and financial industry to provide investors with standardized, comparable information on the climate compatibility of financial investments. Launched in 2022 to align the Swiss financial sector with the Paris Agreement's goals of achieving net-zero emissions by 2050 and limiting global temperature rise to 1.5°C, the SCS use a set of six indicators to assess investments based on factors like greenhouse gas emissions, fossil fuel exposure, verified net-zero commitments, and credible climate stewardship.

A global framework developed to improve climate-related financial disclosures across governance, strategy, risk management, and metrics. Widely adopted by regulators and financial institutions.

Risks linked to the shift toward a lower-carbon economy, including regulatory change, evolving market preferences, and technological innovation.