Vision Super monitors its carbon exposure across its listed equity portfolios via ESG research provider Sustainalytics. Sustainalytics uses company-reported comapnies through statistcical estimation. Sustainalytics estimates absolute scope 1 and 2 GHG emissions along with company's carbon intensity.
This reporting is undertaken by combining Sustainalytics carbon data with the NAS holding data which has functionality to drill down to exposure reporting by industry. Furthermore, the carbon exposure reporting can also be customized to any preferred reporting timeline with the ability to provide back dated analysis.
Sustainalytics forms the source of data emissions and carbon intensity metrics used within the calculation of carbon intensity. Around 70% of the value for the portfolio has reported emissions collected through the Carbon Disclosure Project (CDP) and companies publicly available reports. For the remaining companies Sustainalytics’ estimation models are used to provide emission estimates.
The fund's equity holdings are assessed by CO2 tonnes per $1M AUD Revenue and compares the benchmark across five carbon assessements ranging from risk-rating, carbon-intensity, fossil-fuel-involvement, standed-assets exposures along with carbon-solutions exposure.
The carbon intensity of a portfolio is the weighted average (weighted by index holding weight) of the carbon intensity of each benchmark constituent.
GRESB scores are evaluated for property managers.