A concise guide on how to identify ESG information, assess materiality, integrate ESG information into equity analysis, and present ESG information in research reports.
Being able to incorporate environmental, social, and governance (ESG) factors into investment decisions and beyond is fast becoming essential. Our Sustainable Investing Certificate (previously the Certificate in ESG Investing) provides the building blocks
Report Overview
There is no standardized process for integrating ESG information into investment analysis and valuation. A variety of tools and methods exist, and analysts must decide for themselves what the best approach is based on how they typically analyze and value investments. This guide to integrating ESG information draws from a number of CFA Institute publications to present a framework for identifying ESG information, assessing the materiality of ESG information, integrating ESG information into analysis and valuation, and presenting ESG information in research reports. In addition, it contains resources for analysts to reference for more in-depth information on each of these topics.