Goldman Sachs GS SUSTAIN companies that produce RFID devices, recycling equipment and machinery, pollution control equipment, recyclable materials and companies that offer hazardous waste collection & treatment and environmental engineering & consulting services are considered aligned. Otherwise, to be aligned a company must have >10% clean energy revenue based on BNEF data, eco-design products or take-back initiatives. If the company is in paper & packaging, it must have labeled wood products. If the company is in the auto parts, brands, consumer durables, household & personal care or chemicals sectors, the company must have eco-design products and sustainable packaging or take-back initiatives. n ESG fund ownership. Aggregating fund holdings across a universe of ~3,000 ESG funds we analyze this pool of ESG assets to better understand trends in ESG ownership at both the sector and company level. The full dataset provides absolute and momentum ESG ownership detail for well over 10,000 securities. n ESG fund flows, valuations and performance. Our ESG Tracker series analyzes the aforementioned ESG fund universe to gauge ESG fund flow momentum and sizing relative to the broader market, breaking out differences by strategy, fund type and fund style. The tracker also examines valuation and performance across categories. 3 May 2022 28