📄️ ABN AMRO
In this backtest, we are looking at ABN Amro, the Dutch bank headquartered in Amsterdam. The data was pulled on 10 September 2024. There is strong alignment between ABN Amro's reported materiality in its 2023 annual report and Mettle's OSMA analysis.
📄️ Aker BP
In this backtest, we are looking at Aker BP, the Norwegian oil exploration and development company. The data was pulled on 31 October 2024. We frequently share analyses highlighting differences between internal and external perspectives and identifying sudden shifts within a single year, or year on year. However, it's also true that for some organisations, some of the time, some aspects of sustainability reporting remain consistent over time as is the case with Aker BP.
📄️ AkzoNobel
In this backtest, we are looking at AkzoNobel, the Dutch multinational company paints and coatings manufacturer. The data was pulled on 17 September 2024. There is strong alignment between AkzoNobel's reported materiality in its 2023 annual report and Mettle's OSMA analysis.
📄️ Allianz
In this backtest, we are looking at Allianz, the German multinational financial services company headquartered in Munich. The data was pulled on 8 October 2024. Having compared Allianz's 2023 annual report to our OSMA analysis, we believe 30% could be excluded. Additionally they have not included any additional topics as per EFRAG guidance. Our OSMA analysis suggests Artificial Intelligence, Privacy, Robustness and Resilience of the company are all material for Allianz and therefore should be added.
📄️ Essity
In this backtest, we are looking at Essity, the Swedish hygiene and health company headquartered in Stockholm. The data was pulled on 5 September 2024. There is strong alignment between Essity's reported materiality in its 2023 annual report and Mettle's OSMA analysis.
📄️ Orsted
In this backtest, we are looking at Orsted, the Danish multinational energy company headquartered in Fredericia. The data was pulled on 3 October 2024. There is strong alignment between Orsted's reported materiality in its 2023 annual report and Mettle's OSMA analysis. We find E2 Pollution to be material, while Orsted finds S1 Own Workforce and S2 Workers in the Value Chain to be material. This may be due to Orsted only surveying internal stakeholders in depth.
📄️ Philips
In this backtest, we are looking at Philips, the Dutch multinational conglomerate. The data was pulled on 15 October 2024. Both Philips' and our OSMA analysis concur in the majority of ESRS topics to be included, and excluded. Rather than conducting lengthy and expensive stakeholder surveys every year, risking stakeholder fatigue, OSMA offers a quick and simple way to check for any changes that can be trusted to produce comprehensive and reliable results.
📄️ Santander
In this backtest, we are looking at Santander, the Spanish multinational financial services company based in Madrid. The data was pulled on 29 October 2024. When environmental issues are material for companies that perhaps wouldn't expect it.
📄️ UCB
In this backtest, we are looking at UCB (Union Chimique Belge), the multinational biopharmaceutical company headquartered in Brussels, Belgium. The data was pulled on 17 October 2024. Some organisations will find little change in materiality from one year to the next, like UCB featured here. Rather than conducting lengthy and expensive stakeholder surveys every year, risking stakeholder fatigue, OSMA offers a quick and simple way to check for any changes that can be trusted to produce comprehensive and reliable results.
📄️ Yara
In this backtest, we are looking at Yara, the Norwegian chemicals company. The data was pulled on 11 October 2024. Both Yara's and our OSMA analysis concur in the majority of ESRS topics to be included, and excluded. Rather than conducting lengthy and expensive stakeholder surveys every year, risking stakeholder fatigue, OSMA offers a quick and simple way to check for any changes that can be trusted to produce comprehensive and reliable results.