Byond Research defines controversy cases as persistent situations where a company’s operations and/or products may have negative environmental, social and governance impacts. Our specialized ESG analysts continually identify and assess these cases. They include alleged violations of applicable laws and regulations, as well as actions or events that contravene widely accepted international standards, such as those represented by the UN Universal Declaration of Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the UN Global Compact. In addition, any form of corruption, including embezzlement, bribery or fraud, is also considered. The ESG Controversies score has a negative impact on the final ESG score.