
The third dimension, Sustainability Transparency, was evaluated based on ESG data among standardized KPIs from Statista’s ESG Database and targeted data research. To formulate a comprehensive ESG index, multiple Key Performance Indicators were collected. For the environmental evaluation, this included the 2024 carbon emissions intensity and reduction rate compared to 2022, as well as the Carbon Disclosure Project (CDP) score. The social dimension assessed the share of women on the board of directors and the existence of a human rights policy. The governance dimension evaluated whether a company had a Corporate Social Responsibility (CSR) report adhering to the Global Reporting Initiative (GRI) guidelines and a compliance or anti-corruption guideline.
