Owing to current limited availability of standardized sustainability data, both actual and estimated data will be used to measure investment-level EU Taxonomy alignment, SDG performance, health impact performance, net impact performance and decarbonisation performance. Due to limited data standardisation, consistency and availability, sustainability data can be subject to a certain degree of uncertainty, which is expected to decrease over time, mainly due to an evolving regulatory framework and limited corporate disclosure.
Data are estimated on a best-effort basis and external sustainability data providers are selected, among others, also for their internal data quality verification processes. Whenever available, actual sustainability data are preferred. As a result, estimated data used in investment processes are sourced primarily from specialised third-party sustainability data providers selected, among other reasons, for their robust data quality verification and management practices.