Hello everyone,
I have a quick question regarding ESG-related data items and the dates they refer to.
Let’s say I request ESG data (e.g. CO₂ emissions) for a company on 15 April 2024, and I receive a value in return. I would like to understand whether the reported value actually refers to that calculation date (15 April 2024), or if it reflects an earlier reporting date — for example, emissions as of 30 September 2023.
In other words, is there a way to clearly identify the reference period or reporting date of the ESG data point, as distinct from the date I requested it?
Thanks in advance for any insights you can share!