Incorporating the SDGs into ESG Investment Research via SASB Tools

Who’s behind it? – Calvert

How can it help? –  This case study outlines how Calvert has endeavored to translate the SDGs meaningfully into the investor context using the Sustainability Accounting Standards Board (SASB) materiality matrix as a tool to identify SDGs that are likely to be financially material.

• Calvert conducted a mapping exercise to identify common themes between SASB Standards and the SDGs.
• Results indicated that a substantial portion of SASB metrics do map to the SDGs and their related targets, which helps identify industries in which the SDGs are most likely to be financially material.
• In addition, Calvert has matched ESG vendor data to SDG-mapped SASB accounting metrics, which allows for a preliminary understanding of how well some industries and companies are managing their resources and operations to achieve the SDGs.