ESG Data Guide 2025

Iceberg Data Lab - SB2A – Science-Based 2°C Alignment

Data category

Environmental data

The data offers solutions for:

  • Carbon footprinting
  • Climate scenario analysis
  • Environmental impact analysis and insight
  • Investment decisions and portfolio insight
  • Reporting: SFDR
  • Art 29 - Paris Alignment

Who are the data users?

  • Corporates
  • Financial institutions
  • Investors

Brief description of the data offering

SB2A – Science-Based Alignment Approach is a Climate approach in development since 2017 and operated by Iceberg Data Lab. It calculates the carbon footprint of each corporate (or sovereign or real assets) through a bottom-up approach, distinguishing issuers based on the impact of their product flows throughout their value chain (including Scope 3 when material).

The model calculates an ITR (Implied Temperature Rise), which appraises each issuer's alignment with its sectoral decarbonisation target based on scientific sources (SBTi, SDA, etc.).

Where and how do you source your data?

Company-reported data and sustainability reports, when available and reliable. If company data is not available or incomplete, IDL models the data using sector, commodity, and geography-specific parameters.⁠⁠​
 
Open-source databases provided by governments, central banks, and scientific organizations.⁠⁠​
 
Life Cycle Assessment (LCA) databases and financial/environmental datasets for product-level impacts.⁠⁠​
 
Physical flows and input-output models (such as their proprietary Wunderpus model) to estimate emissions through the entire value chain, covering scopes 1, 2, and 3 for high granularity and sector comparability.⁠⁠⁠⁠​
 
Independent scientific studies and internationally recognized frameworks (e.g., IPCC, IEA, SBTi, TNFD, PBAF) for methodologies and benchmark data.⁠

What is the cost for your data offering?

Pricing depends on coverage requirements, and can be provided upon request at [email protected]

Contacts

[email protected]