Global markets are increasingly focusing on factors that drive long-term enterprise value and intangibles now represent the lion’s share of this value. Public Sector Pension Investment Board (PSP Investments or PSP) have developed a proprietary ESG Composite score to systematically capture the impact of material ESG factors on enterprise value. The journey into the development of this proprietary methodology shows how the SASB Standards can help investors develop new tools that can further support ESG integration.