Measuring Intangibles

A structured approach with a focus on financial materiality

RobecoSAM pursues a truly integrated approach to analyzing sustainability performance. An interdisciplinary team of analysts designs, monitors and refines the Coroporate Sustainability Assessment (CSA) with the purpose of generating additional insights into the value creating and risk mitigating potential of companies, ensuring that the assessment focuses on sustainability criteria that are financially relevant to corporate performance, valuation and security selection. Not only does this make the results of the CSA assessment particularly relevant for investors, but it also helps companies to focus on sustainability issues that are more directly linked to their success as a business.

RobecoSAM’s approach is also unique in that it is based on information provided by the companies directly through the online questionnaire. This allows RobecoSAM to analyze sustainability at a much deeper level than frameworks based on public disclosure alone.

RobecoSAM is often asked how the CSA works and how a company’s Total Sustainability Score is calculated. This paper seeks to offer some insights into how the questionnaire is structured, how the score is calculated, and by using examples from three different industries, how specific questions can have an impact on a company’s Total Sustainability Score.

"We look to RobecoSAM’s Corporate Sustainability Assessment as the key benchmark index of sustainability for our organization, which supports not only improvements in our reporting, but also strategic decisions related to how we manage and anticipate sustainability issues. We greatly appreciate RobecoSAM’s responsiveness and industry-specific approach to the assessment."

Bombardier- Daniel Desjardins, Senior Vice President, General Counsel, Corporate Secretary and CSR Committee Chairman