SPO_2.0_LP_Assets_Frame_Assess_LP_V1

Assessment Framework

UoP Second Party Opinions


Framework for assessing UoP instruments
in our Second Party Opinions

Download our full assessment framework to discover the framework our analysts use in their assessment.

We are introducing a new Sustainability Contribution signal, which goes beyond principles alignment, offering granular insights on real-world impact:

  • A nuanced 4-level system combining environmental and social contribution with avoidance of harm criteria 
  • Encompassing intended contributions across all sustainability dimensions—environmental, including transition, and social 
  • Recognition of Transition plans and commitments 

 

When will the new assessment framework be applied?  

The enhanced assessment framework will be applied to all new UoP SPO engagements after April 15th, 2025. 

Any SPOs delivered after July 1st, 2025 will be using the updated assessment framework. 

Download Framework: