ESG Book

THIS IS A SAMPLE OF THE FULL ESG BOOK STANDARDISED ESG DATA FEED AND GRANTS ACCESS TO > 400 COMPANIES IN THE NASDAQ INDEX Overview The ESG Book Disclosures Data Feed grants access to a broad range of granular sustainability data, empowering clients to execute a comprehensive analysis of a company/portfolio's sustainability performance, risks, and opportunities. The Sustainability Framework covers three thematic areas, including both binary and quantitative metrics across the Environment, Social, and Governance domains. Environment - Including data on Air Quality, Carbon Pricing, Water Withdrawal, Energy Efficiency, Supplier Environmental Criteria, and Environmental Investments.

Social – Including data on Community Grievance Mechanisms, CEO Salary, Gender Pay Gap, Diversity Training, Employee Turnover, Human Rights Monitoring, Injury Rate, Product Withdrawal, Low-Priced Products, Customer Data Protection, and Employee Career Development. Governance - Including data on Board Size, ESG Materiality Assessment, Director Remuneration, Codes of Conduct, Corporate Culture Disclosure, Anti-Bribery/Corruption Training, and Tax-Related Lawsuits. The Emissions Plus framework provides investors with historical emissions data for corporate entities.

The disclosures data is diligently collected by subject matter experts and undergoes thorough data integrity checks. All metrics can be linked back to publicly available sources, including company websites, annual reports, sustainability reports, proxy filings, 10K reports, policy statements, and assurance statements. Data Collection Data for each indicator is collected from the aforementioned data sources through a set of Standard Operating Procedures (SOPs).

In our Emissions Plus Framework, publicly disclosed emissions data are collected according to the GHG Protocol, and emissions that are not reported in line with the GHG Protocol will not be collected. The GHG Protocol defines 15 distinct reporting categories in scope 3. These categories have been designed in order to provide companies with a systematic categorisation system to measure, manage, and reduce emissions across the corporate value chain.

--- Data Quality After data collection, all data goes through a series of data validation tests to ensure data accuracy. Our technical validation tests look at 8 dimensions of data quality: Completeness, Conformity, Validity, Accuracy, Consistency, Uniqueness, Reasonableness, and Timelines. Our technical validation tests are run on the entire dataset of collected data with the aim to identify any inconsistencies in the data.

, checking that the analyst has recorded the correct year). , checking that data present in one year is also present in the subsequent year). --- Data Standardisation and Derived Metrics ESG Book's Disclosures Data Feed allows users to run comparison for quantitative metrics across the collection universe.

All disclosures are standardised according to SI Units calculations [for measurable metrics], USD Thousands [for monetary metrics] and In Tonnes CO2 Equivalent [for Kyoto Gases].