Building a peer set that survives committee questions
How to choose listed companies for an ESG factor comparison without stacking the table toward a favoured narrative.
Field Notes
Notes on reading ESG disclosures, building peer sets, and preparing comparison questions for listed companies.
Reading board independence language without getting lost
Annual reports use similar words for independence; the footnotes often diverge. A reading pattern for governance rows in ESG comparisons.
When controversy timelines help more than severity labels
Severity tags travel poorly across sectors. A dated timeline of controversies often serves engagement prep better.
Thai-language sustainability reports in a bilingual comparison
English summaries sometimes omit tables that appear only in the Thai full report. How we handle bilingual source passes.