4.3 Risultati del confronto fra i modelli

Il presente paragrafo si propone di illustrare le matrici di comparazione tra principi, criteri, logica di attribuzione dei punteggi e report insight dei diversi modelli. Ciascun sottoparagrafo è riservato ad uno dei fattori analizzati con riferimento alla seguente legenda:

�� The criterium is adopted by the model and it is common to at least another model

�� The criterium is adopted by the model and it is partially common to at least another model

The criterium is not adopted by the model, but it is adopted by at least another model

The criterium is adopted by the model and it is not common to any other model

Principi

Respect

Criteri

Logica di attribuzione dei punteggi

Report insight

Letters:

B-, C, C-, D

Levels: Leadership, Management, Awareness, Disclosure

Risk graduation + “risk”

Letter + level

Letters: AAA, AA, A, BBB, BB, B, CCC

Levels: Leader, Average, Laggard

Letter

Letters: A+, A, A-, B+, B, B-, C+, C, C, D+, D, D-

Final report documents: comparison

Best Practice Guides - Activity group performance both suppose a comparison to other companies, but while the first gives insight to what other companies are doing to earn these points and how common the practice is among B Corps, the second is represented by a bar chart that gives the progression within each scoring level.

Improvement report concerns how companies can make their decisions and how they can improve, considering the final sustainability report they got. Bookmark report and Question filter both focus on a list of questions. The first document, it is a list of questions the company has marked to “revisit”. In the second

BIA CDP Sustainalytics MSCI Refinitiv one, questions and answers can be filtred by a number of attributes such as points, impact areas, question types and more.

Category scores and Category scores benchmarking represent how the final score is divided into different areas.

Even B Impact Report uses a subdivision into impact areas: it provides an indication of how your practices impact to other businesses at each impact area and question level.

Company Rating – Final Industry Adjusted Company Score: they both represent the final result form. When companies were not involved in ESG controversies, the ESG Combined Score is equal to the ESG Score and so it represents the final result form. CDP score represents the final score too. Even Understanding your score report is part of the final score, because it helps companies to understand at which level they are placed.

Company Risk – EU Sustainability Disclosures: they both make a comparison between the company rating and other elements. Company Risk makes a comparison to industry peers and global universe. EU Sustainability Disclosures makes a comparison to EU standards.

Material ESG Issues – ESG Integration: they both focus on material topics. Material topics are topics that represent an organization's most significant impacts on the economy, environment, and people, including impacts on their human rights.

Sustainalytics focuses on a general analysis of the company’s ESG risk in Rich Company Analysis and ESG Risk decomposition, while it makes a more specific in Company Events, focusing on the impact of company events.

MSCI makes a more specific analysis on climate in Climate Risk & TCFD.

Refinitiv focuses on a company’s ESG performance in a single E, S or G pillar in ESG Pillar Scores and