rfu Rating Methodology for Corporates (rfu Corporate Rating)
Investors are specifically looking to invest in sustainable companies via stocks, bonds and other financial instruments. The basis for these decisions are sustainability ratings. The rfu rating model for corporates has its origins in the late 1990s. Optimised by inputs from the scientific community and more than thousandfold practical application. Today, the model represents one of the most mature tools for external rating of corporate sustainability.
The model’s basic structure is a matrix made up of six stakeholder groups and four managerial levels including products and services. Each intersection of the matrix forms a rating field, to which criteria are assigned. On the whole, the model contains almost 100 individual criteria, which are operationalised by approx. 400 quantitative and qualitative indicators. Weighting of the individual rating fields depends on the relevance for the respective company (e.g. affiliation to a sector or position in the value chain). The final output is a sustainability rating on the rfu rating scale as well as a statement on the applicability of exclusion criteria.