ESG Reference Material - Defining Data Considered E & S
MISMO published a package of new reference material designed to identify environmental, social and governance data elements that could be leveraged by lenders, investors, and trading partners. This package was published as final in August of 2024.
The environmental, social, and governance (ESG) strategy is a way for investors to align investment decisions with their goals and values. In the context of housing finance, ESG investing can be used to support the development and financing of housing that is sustainable, socially responsible, or beneficial, and governed in a transparent and accountable manner.
What It Includes
MISMO’s ESG Community of Practice gained input from ESG thought leaders who collaborated to create the reference material which includes:
- Implementation Considerations document: provides an overview of the process to create the Reference Guide, Use Cases, and Disclosure/legal considerations
- E and S Reference Guide: list of terms, mapping to our framework, and rational for consideration using the term to be considered S or E.
Access Information for Members
MISMO Members can access the ESG Reference Material in the Resource Library housed on MISMO's Collaboration Site, "MISMO Connect" here.
Access Information for Non-Members
Non-MISMO members can access the ESG Reference Material here.