The sources of information that influences investment decisions. Methods for assessing the financial performance of companies have long been developed and tested, but the procedures for assessing environmental, social and management performance are still being developed. of the organization's performance. KPMG estimates that there are approximately 160 organizations in the global marketplace that provide ESG ratings or offer information products using ESG data . In Russia, a company can obtain an ESG rating both from credit rating agencies and from financial and non-financial organizations. The main players in the ESG rating market in Russia are four credit rating agencies.
Whose main activity is the provision of rating services - NKR , NRA, Expert RA and ACRA. It is quite difficult to compare ESG ratings from different credit rating agencies until there is a common interpretation Russia WhatsApp Number List of what is considered an ESG rating and what it characterizes. In January 2023, the Central Bank published the methodology for ESG ratings . To continue developing the industry standard for ESG ratings, the regulator has proposed two rating options: The first is the current ESG rating. It represents the profile of the company, an opinion on the quantitative and qualitative characteristics of its activities in the field of sustainable development.
The regulator considers it necessary to provide three separate rating products for each component: E (environment), S (society) and G (governance) - with a minimum basic set of factors for disclosure in accordance with previously issued recommendations on non-financial reporting. The second option reflects the opinion on the management and exposure of the organization to the risks of sustainable development on the horizon of one year. It will only concern component E. To apply a uniform scale, it is proposed to adapt the symbolism of credit ratings. In particular, use popular rating categories: from ESG-C (low level) to ESG-AAA (high level). ESG ratings should be clear.