The OTM distinguishes betweenprimaryandsecondarysources of ESG data. It explains:

“Company communications—including annual reports, sustainability reports, filings, and press releases—are the principal sources of primary ESG information used in data collection.”

This data is then aggregated, normalized, and analyzed by ESG tool providers. While news articles and third-party reports serve as supplementary inputs or controversy screens, they arenot direct sourcesof raw ESG data for formal reporting.

The manual underscores that reliability depends on the transparency and accuracy of company disclosures, which form the foundation for ESG assessment frameworks and rating systems.

Therefore,option Cis correct, aligning directly with the definition of primary ESG data collection.

????Reference:2021-Final-Book.pdf, Chapter 7 — ESG Analysis, Valuation, and Integration (Primary vs. Secondary Data Sources section).