Methodology · v3.3

EDQESG-Transparenz

Composite ESG/governance disclosure quality for {legal_name}. EXTRACTION RULES: return type="composite_signal" with sub-signals, each 0-100 + source_url. Required: (a) framework_adoption — 0-100 from explicit adoption of GRI/SASB/TCFD/IFRS S1-S2/ESRS frameworks; explicit table-mapped disclosure = 90, partial = 55, none = 25; (b) scope_emissions_completeness — 0-100 from disclosure of Scope 1 + Scope 2 + Scope 3 GHG emissions with baseline + targets (CDP, sustainability report, SBTi target page; complete = 95, partial = 60, missing scope-3 = 40); (c) governance_policy_publication — 0-100 from count of published governance policies (privacy, public-policy advocacy, supplier responsibility, code of conduct, board governance — 6+ = 90, 4-5 = 70, 2-3 = 55, <2 = 30); (d) pay_equity_disclosure — 0-100 from gender pay gap report quality (mean/median published, intersectional breakdown, representation data, parity certifications). Sources: company sustainability report PDFs, CDP responses, SBTi target dashboard, ESG ratings hubs (MSCI, Sustainalytics), UK gender pay gap reports. ANTI-FLOOR (mandatory, CLAUDE.md #4/#5): a sub-signal at its floor band ONLY because the company does NOT publish/disclose ESG (no sustainability report, no CDP response, no framework table, no pay-gap report — common for US/private firms where CSRD does not apply) is MISSING DATA, not a measured ESG weakness. DISTINGUISH "discloses and it is weak" (genuine low score: a published report with no Scope-3, ≤1 policy, no framework mapping → score the floor) from "does not disclose at all" (→ absent). If NONE of the 4 sub-signals has a REAL disclosed source for {legal_name}, return type="absent" reason="not_disclosed" for the WHOLE index (it reclassifies to not_applicable) instead of averaging non-disclosure floors (25/40/30) into a misleadingly-low ~30 composite. Never fill floors just to satisfy a minimum sub-signal count. Server applies composite_signal_score. PRESERVES methodology of legacy csrd-compliance, scope-disclosure-completeness, governance-policies-publication, gender-pay-intelligence.