What sources are included in your Datamaran's materiality analysis, and what is their score methodology?

 

In the table below, you'll have an overview of the sources used in the materiality analysis and the scoring methodology used for each source.

Stakeholder

 

Industries, and peers

Regulators

Policy Makers

Media

Investors 

Source

Companies corporate reports, published within the past 3 years

Hard law 

Soft law

Online news

SASB standards

Parameters used

Industries, countries and/ or peers

Industries and countries

Industries and countries

Industries and peers

Industries

Type of analysis

Level of emphasis

Tag of initiative

Tag of initiative

Tag of articles

Tag of SASB accounting metrics 

Score format

0 to 3

0 to hundreds

0 to thousands

0 to thousands. 

 It is based on a 3-month window.


0 to tens. 

The 0s will be N/Aed in the final issue score calculation so as to not artificially underweighthose

Source score calculation

0= no mention

1 = low emphasis

2 = medium emphasis

3= high emphasis

We look at the 10 year window.

 An inflation function is spread over that window where the past 2 years are the ones heavily overweighted. 

Weights are  applied  75% industry-specific, 20% general and 5% proposed

We look at the 10 year window.

 An inflation function is spread over that window where the past 2 years are the ones heavily overweighted.

Total number of articles tagged with the topic (must have the  company name in title and the topic mentioned in the article)

Total number of SASB unique submetrics associated to each topic