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Environmental, Social, And Governance Evaluation Analytical Approach

On Dec. 15, 2020, we republished our Environment, Social, and Governance Evaluation: Analytical Approach. This version replaces the publication dated June 17, 2020. S&P Global Ratings' environmental, social, and governance (ESG) Evaluation is a cross-sector, relative analysis of an entity’s capacity to operate successfully in the future and is grounded in how ESG factors could affect stakeholders, potentially leading to a material direct or indirect financial impact on the entity. ESG factors typically incorporate the entity's impact on the natural and social environment and the quality of its governance. Our ESG analysis goes beyond a traditional financial analysis and includes some risks and opportunities that are more qualitative.

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