id,name,question,rule,parent
0,Invest in Company X,,AND,
1,Financial Viability,,AND,0
2,Acceptable Environmental Stewardship,,OR,0
3,Demonstrable Social Responsibility,,OR,0
4,Strong Corporate Governance,,AND,0
5,Profitability and Growth Signals,,OR,1
6,Solvency and Stability,,AND,1
7,FIN1,"Company demonstrates consistent, high revenue growth.",,5
8,FIN2,Company maintains a high net profit margin for its industry.,,5
9,FIN3,Company holds a dominant or rapidly growing market share.,,5
10,FIN4,Debt-to-Equity ratio is below the industry average.,,6
11,FIN5,Company generates strong and positive free cash flow.,,6
12,Has a Clean Current Record,,AND,2
13,Has a Credible Transition Pathway,,OR,2
14,ENV1,Carbon emissions (Scopes 1 & 2) are verifiably below the industry average.,,12
15,ENV2,Waste and water usage are minimal and well-managed.,,12
16,ENV3,"Supply chain has strong, audited environmental standards.",,12
17,ENV4,Company commits a high percentage of R&D to validated green technology.,,13
18,ENV5,"Has ambitious, science-based emission reduction targets (e.g., SBTi certified).",,13
19,ENV6,Executive compensation is directly and significantly linked to achieving environmental targets.,,13
20,Shows Excellent Internal Culture,,OR,3
21,Has a Positive External Impact,,AND,3
22,SOC1,Pays a verified living wage to all global employees.,,20
23,SOC2,Employee turnover rate is exceptionally low for the industry.,,20
24,SOC3,"Has strong, independently verified diversity & inclusion metrics.",,20
25,SOC4,Supply chain is robustly and transparently audited for labor rights (no forced/child labor).,,20
26,SOC5,"Products and services provide a clear, net positive social good.",,21
27,SOC6,Company has a clean record on product safety and consumer protection.,,21
28,SOC7,"No major, unresolved human rights controversies in its operations or supply chain.",,21
29,GOV1,The board of directors is majority independent and diverse.,,4
30,GOV2,"Executive pay ratio is reasonable and linked to long-term, sustainable value.",,4
31,GOV3,Political lobbying and donations are transparent and align with stated company values.,,4
32,GOV4,"Has strong shareholder protection rights (e.g., no dual-class shares).",,4
33,GOV5,Tax practices are transparent and fair (no excessive use of tax havens).,,4
