5.4 Global Sustainability Reports

Sustainability research has become an integral part of overall investment research, as investors increasingly recognize the importance of environmental, social, and governance (ESG) factors in assessing the long-term viability and ethical impact of their investments. Understanding a company’s sustainability practices can provide critical insights into its risk management, operational efficiency, and potential for sustainable growth, making it a vital component of modern investment analysis.

1. The Importance of Sustainability Research

Incorporating sustainability research into investment strategies is essential for evaluating the full spectrum of risks and opportunities associated with a company. ESG factors often correlate with financial performance, regulatory compliance, and brand reputation, influencing both the short-term and long-term success of an organization. Investors who prioritize sustainability can better align their portfolios with global trends toward responsible and ethical investing, which is increasingly demanded by stakeholders and consumers alike.

2. Addressing Transparency Challenges

One of the biggest challenges in sustainability research today is the lack of transparency and consistency in the data available to investors. Many existing solutions rely on aggregated or third-party interpretations of sustainability data, which can obscure the original context and reduce the reliability of the information. To address this issue, Orbit Insight sources official sustainability disclosures directly from global listed companies, ensuring that users have access to the most accurate and unfiltered data available.

• Direct Access to Official Disclosures: By focusing on official disclosures, Orbit Insight allows users to search directly over primary documents, providing a higher level of transparency and trust in the data. This direct access helps investors make more informed decisions based on original reports, free from potential biases or misinterpretations found in secondary sources.

3. Three Sets of Sustainability Documents

To support comprehensive sustainability research, Orbit Insight provides access to three distinct sets of documents, each offering unique insights into a company’s ESG practices:

1. Core Annual Sustainability Report: This is the primary document where companies provide a comprehensive overview of their sustainability initiatives, achievements, and goals for the future. These reports are essential for understanding a company’s overall approach to sustainability and its alignment with global standards.

2. Supplemental Sub-Sector Reports: In addition to the core report, many companies publish specialized reports that focus on specific areas of sustainability, such as environmental impact, governance practices, or social responsibility. These sub-sector reports provide more detailed insights into particular aspects of a company’s ESG strategy, allowing for deeper analysis.

3. Third-Party Reports: Orbit Insight also includes access to third-party sustainability reports, such as those from the Sustainability Accounting Standards Board (SASB) and the Carbon Disclosure Project (CDP). These reports offer external assessments and benchmarks that can help investors evaluate a company’s performance against industry standards and peers.