ESG Uncovered: Using Available Data—and Filling the Gaps That Remain

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Today’s market participants are challenged by highly inconsistent “data coverage”—in other words, the share of ESG issues for which meaningful performance information is readily accessible. This paper explores how good “data coverage” is a function of two variables:

  • Data availability: the sustainability information that companies report; and
  • Data collection: the sustainability information that data providers aggregate.

This paper draws from a recent analysis, where SASB found that, in some cases, companies are reporting information on SASB-aligned sustainability topics, but those data are not being collected by the third-party providers on which investors rely.