Critical Evaluation of Company ESG performance. This section is to present your thorough analysis of the firms’ ESG strategy and performance. It should show your “analysis” of information collected from multiple sources and your judgment/evaluation based on it. This section should not be merely a list of information.
Internal fit of ESG strategy to materiality analysis (4 pages). This section is to determine whether the firm focusing its efforts on the most important things.
1. First, find or create a materiality analysis map of the firm. You may also refer to SASB Materiality Analysis by Industry (https://www.sasb.org/standards/materiality-map/) or some other source for a materiality map.
2. Then map the current ESG strategy to their “materiality analysis.” Describe how the company set these goals and their rationale or explanation for selecting these ESG factors in their “materiality analysis.” Has the company been intentional about mapping
its ESG initiatives to a materiality mapping?
3. Do you see any indication of wasted efforts (focusing on less important factors)? Any material issues missing?
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