Investment Attractiveness Model (IAM)
IAM joins the Triple Bottom Line (profit, planet and people) with governance, and compares every company with the 10 reference companies of its sector in its economic region.
Four pillars
Liquidity, solvency, efficiency, profitability and cash flows: 32 ratios for past years, the latest year and the trend.
Energy, emissions, water, waste, materials, biodiversity, supply chain and certification.
Employees, health and safety, diversity, communities and human rights.
Board independence, audit committee, ESG oversight, ethics, anti-corruption, external assurance and risk management.
Six attractiveness classes
Select a class to see what it means for an investor.
Sound finances and good ESG disclosure, with some weak spots.
Compared like with like
Each company is compared with the 10 reference companies of its sector in its economic region. A region groups countries with a similar level of market development, comparable financial reporting standards and ESG disclosure requirements.
The financial sector (banks, insurance) is not analysed: the 32 ratios are designed for non-financial companies.
After companies publish their annual reports, the ratio boundaries, sector benchmarks and the list of leading companies are recalculated. Every report states the financial year it reflects.
Each figure is taken from the company’s published reports; Appendix A of every report lists the documents used.
Clients see medians, quartiles and distributions; individual peer data is never disclosed.
Data coverage
104 region–sector pairs available for analysis.
| Sector | N. America | W. Europe | Dev. Asia-Pac. | China | India | SE Asia | CEE | Middle East | Lat. America | Africa |
|---|---|---|---|---|---|---|---|---|---|---|
| Aerospace & Defense | Available | Available | Not available | Not available | Not available | Not available | Not available | Not available | Not available | Not available |
| Apparel | Not available | Available | Not available | Not available | Not available | Not available | Not available | Not available | Not available | Not available |
| Chemicals | Available | Available | Available | Available | Available | Available | Not available | Available | Available | Available |
| Energy | Available | Available | Available | Available | Available | Available | Available | Available | Available | Available |
| Engineering & Construction | Available | Available | Available | Available | Available | Available | Available | Not available | Available | Available |
| Health Care | Available | Available | Available | Available | Available | Available | Available | Available | Available | Available |
| Industrials | Available | Available | Available | Available | Available | Available | Not available | Not available | Available | Not available |
| Materials | Available | Available | Available | Available | Available | Available | Available | Available | Available | Available |
| Motor Vehicles & Parts | Not available | Available | Available | Available | Available | Not available | Not available | Not available | Not available | Not available |
| Retail | Available | Available | Available | Available | Available | Available | Available | Available | Available | Available |
| Technology | Available | Available | Available | Available | Available | Available | Available | Not available | Not available | Not available |
| Telecommunications | Available | Available | Available | Available | Available | Available | Available | Available | Available | Available |
| Transportation | Available | Available | Available | Available | Available | Available | Not available | Available | Available | Available |
| Wholesalers | Available | Available | Available | Available | Available | Not available | Not available | Not available | Not available | Available |