Methodology

Where the values come from

Every value is taken from a company's annual or sustainability report, and every value links to the report and the page it was taken from. SRN stores the value in a common unit per indicator, for example tonnes of CO₂ equivalent for emissions.

Values are extracted in two ways. SRN analysts read the report and record the value, or an AI model extracts it from the report pages. Release v2.4 contains 16,289 values for 643 companies; 36% of them were recorded or checked by an analyst. Pages that show any AI-extracted value say so at the top. The CSV and JSON files mark each row as human_verified or ai_extracted.

Comparing companies

Companies are grouped by industry using the SASB Sustainable Industry Classification System. Each indicator has one of three comparability levels:

Benchmark

Definitions are close enough across companies to compare values within an industry.

Distribution only

Definitions differ between companies, so SRN shows the spread within an industry but does not rank companies.

Company only

Definitions differ too much between companies for a peer comparison; SRN shows each company’s own values only.

Statistics

• Every statistic uses a single fiscal year. Years are never pooled.
• The median and quartiles are interpolated linearly between the closest values (Hyndman and Fan type 7, the default in R and NumPy).
• A company page shows its industry for comparison when at least 5 companies of that industry have a value. An industry page needs at least 8 companies.
• Where a value changes by more than 50% from one year to the next, the page does not state the change and marks the value, until SRN has confirmed that both years were calculated the same way. Such jumps often come from new calculation methods or boundaries rather than real changes.
• Sentences on the pages are generated from the values on the same page, with fixed wording.

Identifiers and citation

Each value has a stable id of the form ISIN:indicator:year, for example DE0007664039:scope-3-emissions:2025. The same id appears in the page, the CSV and the JSON. Please cite the page URL and the SRN release.

Corrections and terms

If a value does not match the report, please tell us with the page link. Corrections appear in the next release. Terms of use are in the imprint.