This case enables students to understand how ESG scores are constructed and to critically assess what they truly capture.
By working with actual methodology documentation and real-world granular data structured specifically for pedagogical purposes, students will learn how to interpret, deconstruct, and even build an ESG score.
These ESG scores are now unavoidable in finance and accounting, yet are often poorly understood and over-relied upon by many users. Divergent assessments for the same company between providers reflect deep methodological differences.

The case is built on LSEG's (formerly Refinitiv) ESG methodology, selected for its transparency and accessibility.
Heineken is used as the focal company for its generally good overall scores, though it has pillar imbalances and frequent controversies.