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Sustainability Ratings Methodology

This document sets out how SYNE constructs, weights, scores, and governs a Sustainability Rating for unlisted organisations, non-profits and institutions. It covers scope, data sources, the full criteria framework, grade assignment, governance, review cycle, and appeals.

Version 1.2 Effective July 2026 Next scheduled review: July 2027 Applies to: Unlisted organisations & institutions
80 criteria across 4 dimensions
AAA–D scale, shared across all SYNE products
Reviewed annually, or on a material trigger event
Independent Rating Committee sign-off
01 · Scope & Applicability

Who and what this methodology rates.

This methodology applies to unlisted and privately held companies, non-profits, foundations, and other institutions not subject to securities-law disclosure obligations, across any sector and any of SYNE's 71 licensed jurisdictions. It does not apply to publicly listed companies, which fall under the ESG Ratings Methodology, or to national, state or municipal governments, which fall under the Sustainability Ratings for Governments framework.

An organisation becomes eligible for a Sustainability Rating once it has completed SYNE's structured disclosure questionnaire, covering the criteria that public filings would otherwise provide for a listed company. Ratings can be commissioned directly by the organisation, or by an investor, lender or funder as part of due diligence.

At a glance

Applies to
Unlisted companies, non-profits, foundations & institutions
Minimum eligibility
Completed structured disclosure questionnaire
Commissioned by
The organisation itself, or an investor, lender or funder
Geographic scope
Any of SYNE's 71 licensed jurisdictions
Excludes
Listed companies and governments - see the respective methodologies
02 · Data Sources & Collection

Where the underlying evidence comes from.

Because unlisted organisations rarely have the disclosure infrastructure of a listed company, Sustainability Ratings place more weight on structured direct submission and site-level verification.

Primary

Structured disclosure questionnaire

A comprehensive questionnaire covering all 80 criteria, completed directly by the organisation being rated.

Primary

Site visits & document review

On-site verification and review of governance documents, financial statements, and impact reporting where available.

Secondary

Licensed & public sector data

Country and sector benchmarking data licensed through SYNE Data, and any available public regulatory filings.

03 · Criteria Framework

60 weighted criteria across four dimensions.

Each criterion is scored on a normalised 0–100 basis by a lead analyst, using a documented scoring rubric adapted for the disclosure maturity typical of unlisted organisations, before dimension and composite scores are calculated. Controversies and disclosure quality are scored as part of Governance, rather than as a standalone dimension.

15 Environmental (25%) 12 Social (20%) 21 Governance (35%) 12 Economic & Industry (20%) 60 total criteria, weighted into one rating
E
15Criteria

Environmental

How the organisation manages its direct environmental footprint, proportionate to its size and sector.

  • Resource & Energy Use
  • Waste & Emissions Management
  • Environmental Policy & Commitments
  • Facilities & Operational Footprint
S
12Criteria

Social

The core mission delivery dimension for most non-profits and mission-driven institutions.

  • Mission Delivery & Beneficiary Outcomes
  • Workforce Practices & Wellbeing
  • Community & Stakeholder Engagement
  • Diversity, Equity & Inclusion
G
21Criteria

Governance

Whether the organisation is run in a way that deserves the trust placed in it - including, as the largest dimension, the controversy and disclosure quality checks that keep the other three dimensions honest.

  • Board & Oversight Structure
  • Financial Controls & Stewardship
  • Conflict of Interest Management
  • Regulatory & Legal Compliance
  • Controversy Severity & Frequency
  • Disclosure Completeness & Third-Party Verification
  • Data Traceability
X
12Criteria

Economic & Industry

Economic value creation and institution-type materiality factors that shape what "good" looks like for this organisation's category.

  • Economic Value Generation & Distribution
  • Institution-Type Materiality Factors
  • Funding Diversification & Sustainability
  • Sector Positioning & Resilience
04 · Weighting & Scoring Methodology

How 60 individual scores become one number.

Each of the 60 criteria carries a base weight set by institution-type materiality mapping - a foundation, a private company, and a hospital system are weighted differently within the same four dimensions. Criterion scores are aggregated into a dimension score using the weighted average of that dimension's criteria, and dimension scores are then combined into the composite score using the 25/20/35/20 dimension weights shown in Section 03.

Base weights

Institution-type materiality mapping

Criterion weights are adjusted by institution type - mission delivery criteria carry more weight for a non-profit than for a private trading company.

Aggregation

Weighted average, not simple average

No criterion is dropped for missing data; a missing criterion is scored as zero unless a documented exemption applies, preventing silent grade inflation.

Floors

Non-compensatory floors

An unresolved governance failure - such as an undisclosed conflict of interest - caps the composite score, regardless of performance elsewhere.

05 · Data Quality Adjustment

A strong score on self-reported data isn't a strong rating.

Every criterion score carries a parallel data quality flag - Assured, Disclosed, or Estimated - based on the strength of its underlying evidence. A composite score cannot reach the AAA or AA band unless at least 80% of its criteria carry an Assured or Disclosed data quality flag, and no more than 10% are flagged Estimated.

Assured

Independently verified

Backed by a site visit, independent audit, or an independently verifiable public record.

Disclosed

Organisation-disclosed, unassured

Reported directly by the organisation through the disclosure questionnaire, without independent verification.

Estimated

Modelled or inferred

Estimated using sector or institution-type proxies where direct organisational data isn't available.

06 · Controversies & Market Intelligence

How adverse events and sector signals feed into the Governance dimension.

Controversy and market intelligence data is sourced systematically from SYNE's Market & Trade Intelligence coverage, rather than relying on the rated organisation's own disclosure of adverse events. Each identified event is classified by severity and materiality before it affects the Governance dimension score.

Sourcing

Systematic adverse media monitoring

Every rated organisation is monitored on the same basis, regardless of whether it has appeared in the news.

Classification

Severity & materiality scoring

Controversies are scored by severity and materiality, so a minor local dispute isn't weighted the same as a systemic failure.

Sector context

Institution-type benchmarking

Market intelligence positions an organisation's controversy record against comparable institution types, not in isolation.

07 · Continuous Monitoring

What happens between scheduled review cycles.

A rating is not frozen for a full year between reviews. Continuous monitoring tracks signals that could affect a rated organisation's score in real time, feeding into the interim review triggers described in Section 11.

Real-time

Controversy & event alerts

New adverse events are flagged as they're identified, not held until the next scheduled review.

Scheduled

Quarterly data refresh

Licensed data feeds underlying the Environmental and Economic & Industry dimensions refresh at least quarterly.

Escalation

Threshold-based escalation

A monitoring signal that crosses a defined materiality threshold is escalated to the Rating Committee for an interim review decision.

08 · Grade Assignment & Rating Scale

How the composite score becomes a letter grade.

The composite score, after data quality adjustment, is mapped to the six-tier AAA–D scale shared across every SYNE product.

AAA
ExemplaryScore 90–100

Requires Assured data quality on at least 80% of criteria, per Section 05.

Minimal risk on the rated dimension.
AA
AdvancedScore 75–89

Requires Assured or Disclosed data quality on at least 80% of criteria.

Low risk.
A
DevelopingScore 60–74

Material gaps identified in one or more dimensions, being actively addressed.

Medium risk.
B
EmergingScore 45–59

Significant improvement needed across multiple dimensions.

High risk.
C
DeficientScore 20–44

Fundamental gaps in governance or transparency.

Very high risk.
D
DistressedScore below 20

No material evidence of sustainability performance or oversight.

Distressed.
09 · Mapping to the SYNE Index

How this rating becomes a point on the Index.

The SYNE Index plots every rating on two axes: Standards Alignment and Data Quality & Assurance. For Sustainability Ratings, the Standards Alignment axis is derived from the weighted average of the Environmental, Social and Economic & Industry dimension scores; the Data Quality & Assurance axis is derived from the Governance dimension's controversy and disclosure-quality criteria, combined with the data quality flags described in Section 05. See the SYNE Index Methodology for the full cross-product calculation.

High X · High Y

Front Runners

Strong Environmental, Social and Economic & Industry performance, backed by well-governed, independently verified disclosure.

High X · Lower Y

Rising Stars

Strong underlying performance, with governance, disclosure or controversy management still maturing.

Lower X · High Y

Emerging Stars

Well-governed and well-verified, but with narrower Environmental, Social or Economic & Industry ambition.

Lower X · Lower Y

Backmarkers

Limited performance across the three performance dimensions, with unresolved governance or disclosure gaps.

10 · Governance & Independence

Who signs off on a rating, and how conflicts are managed.

Committee

Independent Rating Committee

A committee separate from the lead analyst reviews and approves every rating before publication.

Conflicts

No pay-for-rating influence

Fees are agreed before an engagement begins and have no bearing on the rating outcome; analysts hold no financial interest in rated companies.

Draft review

Factual accuracy review only

Rated companies may review a draft rating once, strictly for factual accuracy - not to negotiate the score.

11 · Review Cycle, Triggers & Appeals

When a rating is revisited, and how to challenge one.

Scheduled

Annual review

Every rating is fully reassessed at least once every 12 months, aligned to the company's own reporting cycle where possible.

Triggered

Interim review triggers

A material controversy, restatement, M&A event, or leadership change can trigger an interim review ahead of the next scheduled cycle.

Appeals

Factual accuracy window

Rated companies have 10 business days from draft delivery to raise a factual accuracy challenge before a rating is finalised.

12 · Limitations & Version History

What this rating does not do.

A Sustainability Rating is an opinion of an organisation's sustainability performance as of the rating date - it is not a credit rating, an audit of financial statements, or a guarantee of future performance. It relies on data provided by, or obtained about, the rated organisation and cannot detect fraud or concealment that no available evidence would reveal.

VersionEffective dateSummary of changes
v1.2Jul 2026Restructured dimensions to Environmental (15 criteria), Social (12), Governance (21, now including controversies & disclosure quality), and Economic & Industry (12), totalling 60 criteria; added Controversies & Market Intelligence and Continuous Monitoring sections.
v1.1Jan 2026Refreshed institution-type materiality map; added Diversity, Equity & Inclusion to Social Impact & Community.
v1.0Jan 2024Initial publication of the Sustainability Ratings Methodology.

This document is available in full, including prior versions, on request as part of SYNE's regulatory disclosure pack. For questions about how a specific criterion is scored, contact SYNE's methodology team.

See how this methodology applies to your organisation.

Talk to our team about commissioning a Sustainability Rating, or request a readiness assessment first.