Corporate Sustainability Assessment (CSA)

    ESG & Governance

    S&P Global's yearly industry-specific questionnaire and assessment that produces S&P Global ESG Scores.

    The CSA began in 1999 as a paper questionnaire. In 2025, more than 3,600 companies took part directly, and about 9,000 more were assessed using public information. Its results are used in selecting companies for more than 200 S&P Dow Jones sustainability and climate indices, including the Dow Jones Best-in-Class Indices.

    Related terms

    Dow Jones Sustainability Indices (now Dow Jones Best-in-Class Indices)ESG scoreESG data provider

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    From the research

    Valuation

    A Comparative Financial Analysis of Three Listed Companies

    Three IT services leaders, five years of numbers: similar growth, very different margins and returns on capital, and their October 2026 valuations.

    Markets

    IPO Issue Price vs. Listing Price vs. Subsequent Performance

    Seven of India's most talked-about IPOs since 2021, tracked from issue price to listing to October 2026. Buying on listing day lost money in six of seven.

    Valuation

    Paytm: Valuing a Company With No Clean Comparable

    Paytm is part payments processor, part device business, part loan distributor. Why no single peer fits, and how to value it in parts and in reverse.