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One formula. Every company.

Transparent. Reproducible. Open to challenge.

SINK = (0.3 × Base + 0.7 × Performance) × Scale
Base Impact
Industry sustainability ceiling. Oil & Gas: 20. SaaS: 75. Fixed per sector.
Performance
10 questions. Same rubric for everyone. Emissions, targets, governance, lobbying.
Scale Penalty
Total emissions volume. 50M+ tonnes = 0.60x multiplier. Physics doesn't negotiate.
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How to read SINK scores

86+Near the frontier
75–85Exceptional
60–74Leading practice
46–59Making progress
31–45Below expectations
16–30Significant gaps
0–15Critical concern

Scores above 75 are exceptionally rare. A score of 60+ represents genuine sustainability leadership — the kind backed by verified data, science-based targets, and transparent governance.