Upgrading to Buy Following Our 2026 Density Survey Report; PT to $165

研报英文原文证据摘录

Upgrading to Buy Following Our 2026 Density Survey Report; PT to $165

TD Cowen LEAR Corporation

Global Research May 26, 2026

TD COWEN ESG SCORES

LEAR Corporation LEAR Corporation(LEA) ESG Material Category Rankings as of May 26, 2026

NYSE: LEA

Top 3 Material ESG Categories Dynamic Materiality TM Score

ESG Score: 54/100 Labor Practices 25% 44

Supply Chain 12% 60

ESG Industry Percentile: 17th Legal Regulation 11% 52

ESG MATERIALITY

Establishing materiality is critical to evaluating a company’s ESG performance. Factors most material in one sector (or to a particular company) may not be as

important to another. In addition, the factors that are material – and the degree to which factors are material – can change over time.

Applying data to frameworks established by SASB (the Sustainability Accounting Standards Board) and by FactSet, we present in the chart above the three most

material ESG factors that investors should focus on for the company that is the subject of this report; the Dynamic Materiality™ of each factor (i.e., what percentage of

overall materiality the category represents for the subject company); and a Score for the subject company in each of these three categories (on a 0 to 100 basis, with

50 being average).

We also calculate an overall ESG Score for the subject company, which is presented above (in green) and on the cover of this report. A full explanation of how this ESG

Score is derived is presented below.

HOW ARE TD COWEN’S ESG SCORES CALCULATED?

TD Cowen leverages technology from FactSet to generate our ESG scores. Truvalue uses artificial intelligence to capture the stakeholder view of how companies are

performing on ESG metrics, using the Sustainability Accounting Standards Board (SASB) materiality framework (www.sasb.org).