Hi @AaryanTheRider, thank you for your query.
Companies give disclosures on ESG in their sustainability report and business responsibility report (BRR). At times, companies also disclose on ESG metrics in their annual report making it a consolidated reporting instead of separate reports. On 11 May 2021, SEBI issued a circular implementing new sustainability-related reporting requirements for the top 1,000 listed companies by market capitalization in the format of the Business Responsibility and Sustainability Report (BRSR), which is a significant step toward bringing sustainability reporting up to existing financial reporting standards.
We track the company and evaluate the ESG score on six monthly basis. Our ESG scores are based on a comprehensive ESG scoring model which is based on a blended approach of disclosures and qualitative factors. We track over 200+ data points on ESG and evaluate the quality of disclosures by combing through various data sources like sustainability report, BRR, SASB publications, industry reports, annual reports, new reports, pollution control board filings, NGO reports and so on. Before considering the company for inclusion in the portfolio, we have management discussions and call to further get clarification and then finalize on the ESG score. We have a dedicated team at Quantum for ESG research, who monitor and track the companies under coverage on regular basis. Hope this answers your question