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A concise guide on how to identify ESG information, assess materiality, integrate ESG information into equity analysis, and present ESG information in research reports.

Guidance for Integrating ESG Information into Equity Analysis and Research Reports

Guidance for Integrating ESG Information into Equity Analysis and Research Reports


There is no standardized process for integrating ESG information into investment analysis and valuation. A variety of tools and methods exist, and analysts must decide for themselves what the best approach is based on how they typically analyze and value investments. This guide to integrating ESG information draws from a number of CFA Institute publications to present a framework for identifying ESG information, assessing the materiality of ESG information, integrating ESG information into analysis and valuation, and presenting ESG information in research reports. In addition, it contains resources for analysts to reference for more in-depth information on each of these topics.

About the Author(s)

CFA Institute

CFA Institute is the global association of investment professionals that sets the standard for professional excellence and credentials. The organization is a champion of ethical behavior in investment markets and a respected source of knowledge in the global financial community. Our aim is to create an environment where investors’ interests come first, markets function at their best, and economies grow.