S&p Global Inc. · NYSE:SPGI
S&p Global — ESG Presentation (March 2026)
22 slides from S&p Global's sustainability presentation, March 2026
Slide 1: 2026 Methodology Updates Overview: Corporate Sustainability Assessment (CSA)
2026 Qg Sustainable1 Methodology Updates Overview Corporate Sustainability Assessment (CSA) March 2026 S&P Global
Slide 2: Agenda
Agenda Qy Sustainable1 2345 Continuous Updates in Governance & Environmental Social development the CSA Economic Dimension Dimension of the CSA structure Dimension S&P Global 2
Slide 3: Continuous development of the CSA
Agenda Qy Sustainable Continuous development of the CSA + Leveraging sustainability intelligence to evaluate corporate performance on and management of ESG risks, opportunities and impact * Ensuring alignment with materiality analysis * Evolving the CSA to align with changing reporting landscape S&P
Slide 4: Scoring Structure: Multiple layers of Insight & Sustainability
1 Scoring Structure: Multiple layers of Insight & Sustainabier Global Coverage and deep insights and data The S&P Global ESG Score measures a company’s performance on and management of material ESG risk, opportunities and impacts. S&P Global 13,000+ 4000 Upto 100 + =~ Question-Level scores 99% Globa
Slide 5: Industry Expertise, Sustainability Knowledge, Regulatory Expertise
Sustainability Industry Expertise Regulatory Expertise Knowledge Standard Setters Longstanding direct engagement with Regulators corporates NGO’s & Thinktanks Investor Feedback
Slide 6: Materiality Core Subjects mapped to 40+ criteria topics
22 Materiality Core Subjects mapped to 40+ criteria topics, cross-sectoral & industry specific, linked with key risks, opportunities, and impacts Source: S&P Global ESG Scores: Materiality in Industry Context ESG Scores https://www.spglobal.com/sustainable1/en/solutions/dataset-tools/industry-materi
Slide 7: Updates on CSA Structure
Agenda Qy Sustainable Updates on CSA Structure * Question deletions and consolidation * Evolution of requirements on public disclosure S&P Global ‘o change, turn on or off footer: Insert > Header & Footer > E change text > Click Apply All 7
Slide 8: Questions deleted by dimension
4 questions 3 questions 4 questions deleted deleted deleted Governance & Economic Environmental Social → → → → → → → → → → →
Slide 9: Questions transitioning in public disclosure status
• • • 2 questions 2 questions 1 question 1 question transitioning transitioning transitioning transitioning From Private to Partially From Partially Public to From Private to From Public to Public Public Public Partially public → → → → → → →
Slide 10: Governance and Economic
Agenda Qy Sustainable Changes in questions: Governance and Economic + Responsible Artificial Intelligence * Product Quality and Recalls + Supply Chain Management S&P Global ‘o change, turn on or off footer: Insert > Header & Footer > E > Click Apply All 10
Slide 11: Governance and Economic: Responsible Artificial Intelligence
Changes in questions &Y Sustainablet Governance and economic— Responsible Artificial Intelligence Key Changes Industries Impacted + The Sustainable Artificial Intelligence criterion, now referred to as “Responsible Artificial P Intelligence”, has been moved from the Future Questions section to the C
Slide 12: Governance and Economic: Product Quality & Recalls
Changes in questions &Y Sustainablet Governance and economic—Product Quality & Recalls Key Changes Industries Impacted The question “Product Quality Programs” has undergone a major update to provide more specific insights into company practices. ARO MTC ATX RTS It now includes five new aspects that
Slide 13: Governance and Economic: Supply Chain
Changes in questions Governance and economic—Supply Chain Key Changes +The question “KPls for Supplier Screening” will be deleted. +The question “KPls for Supplier Assessment and Development” has undergone a major update. Some existing data points from two questions, “KPls for Supplier Screening” an
Slide 14: Environmental
Agenda S&P Global Changes in questions: Environmental Climate Strategy Packaging Product Stewardship Sustainable Raw Materials Qg Sustainable1 > Click Apply Alt 4
Slide 15: Environmental: Climate Strategy
Changes in questions &Y Sustainablet Environmental-—Climate Strategy Key Changes + Anew question “Net-Zero Transition Plan” has been introduced to assess the robustness and Industries Impacted credibility of a company’s transition plan for aligning its business activities with the Paris ALL except A
Slide 16: Environmental: Packaging
Changes in questions Environmental—Packaging Key Changes + The “Packaging Materials” question has been updated to differentiate the datapoints of the share of packaging materials coming from certified and recycled sources. + The share of material that is certified is only requested for wood & paper
Slide 17: Environmental: Product Stewardship
Changes in questions &Y Sustainablet Environmental—Product Stewardship Key Changes . Industries Impacted + Anew question on “Sustainable Products Program” is introduced to address companies’ actions towards a sustainable portfolio of products and services regardless on whether ALL except the company
Slide 18: Environmental: Sustainable Raw Materials
Changes in questions &Y Sustainablet Environmental—Sustainable Raw Materials Key Changes . + The existing “Raw Materials Policy” question is applied to two new industries: Paper & Forest Products Industries Impacted and Containers and Packaging, while the “Raw Materials Programs” question is applied
Slide 19: Social
Age nda Qy Sustainable Changes in questions: Social * Customer Relations * Contribution to Societal Healthcare S&P Global ‘o change, turn on or off footer: Inse > Click Apply All 19
Slide 20: Social: Customer Relations
Changes in questions Social—Customer Relations Key Changes + Anew question “Customer Relations Management” has been introduced to better assess the mechanisms companies have in place to effectively manage customer interactions, feedback and complaints. The question includes aspects such as ensuring
Slide 21: Social: Contribution to Societal Healthcare
Changes in questions &Y Sustainablet Social—Contribution to Societal Healthcare Key Changes . y 8 Industries Impacted * The “Access to Healthcare Programs (Products & Drugs)” and “Access to Healthcare Programs” questions have been updated to remove the open text box of other programs, and to instead
Slide 22: Disclaimer
Disclaimer This content (including any information, data, analyses, opinions, ratings, scores, and other statements) (“Content”) has been prepared solely for information purposes and is owned by or licensed to S&P Global and/or its affiliates (collectively, “S&P Global”). This Content may not be mod