Environmental, social, and governance (ESG) mandates require investors to incorporate environmental, social, and corporate governance considerations into their investment decisions. However, inconsistencies in ESG ratings across various standards, agencies, and bodies have led to issues like greenwashing. Our dataset addresses this challenge by aligning with the 26 categories of the Sustainability Accounting Standards Board (SASB). It aims to empower researchers, investors, analysts, and policymakers to use AI for precise assessment of corporate ESG alignment.

ESG Categories Defined by SASB