ESG rating providersrely on multiple sources of public information, includingcompany reports, government databases, and nonprofit organizations.
They do not require company-reported ESG data to be audited (A).
Many ESG rating providers (e.g., MSCI, Sustainalytics) use CDP carbon data, making (C) incorrect.
[References:, MSCI & Sustainalytics ESG Ratings Methodology, Carbon Disclosure Project (CDP) ESG Data Framework, CFA Institute ESG Data Transparency Report, ========, , ]
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