Pershing Square sustainability score: 24/100

·Financial Services / Banking·New York City, United States·Founded 2012·Last verified 29 August 2026
24
out of 100
Significant gapsPending ReviewMixed evidence· 10 src

Pershing Square scores 24/100 (Significant gaps) on SINK's independent climate assessment — scored from public data only, no company payment can change a number. Last verified August 2026.

That places Pershing Square joint 579th of 650 companies scored, and 43rd of 44 in Financial Services / Banking.

Pershing Square publishes no emissions data—operational or financed—despite $16B in assets and concentrated holdings in mid-to-high-emission businesses. No climate targets exist. Governance acknowledges ESG but lacks quantified environmental accountability or disclosure.

Is this your company?

This score is built from public data only. If your practice is stronger than your disclosure, submit evidence for review — or challenge any question, free.

Enhanced Assessment — £99
The calculation

How is Pershing Square's SINK score calculated?

Same formula for every company. No curve. No private weighting.

SINK = (0.3 × Base + 0.7 × Performance) × Scale
Industry base impact
Financial Services / Banking sector ceiling.
50 / 100
Performance score
Sum of the 10 rubric questions, scored 0–10 each.
28 / 100
Raw score
Weighted average before scale penalty.
(0.3 × 50) + (0.7 × 28) = 34.6
Scale penalty
Multiplier based on absolute emissions volume — physics-first.
× 0.7
Final score
Rounded. Significant gaps.
24 / 100
The ten questions

What is Pershing Square doing well, and where does it fall short?

Strongest on Controversies & Red Flags and Water Impact (8/10, 4/10). Weakest on Targets & Commitments and Emissions Trajectory (1/10, 1/10).

Where the evidence comes from

What evidence is Pershing Square's score based on?

10 sources used in this assessment. All publicly available. Each row shows which rubric questions it informed.

[1]Self-reported
PSCM ESG Statement — February 2026

Our interest in ESG considerations relates to how they may impact our portfolio companies and how we operate our own business.

2026
Q1Q2Q4Q5Q6Q8Q9
View →
[2]Public record
Pershing Square Holdings — Wikipedia

AUM: $16.1bn (2026)

Ongoing
Q1Q3Q7
View →
[3]Public record
Pershing Square Capital Management — Wikipedia

Number of employees: 84 (2025)

Ongoing
Q1Q4Q7
View →
[4]Self-reported
Pershing Square Holdings — Materials & Reports

2024 · 2023 · 2022 · 2021 · 2020 · 2019 · 2018 · 2017 · 2016 · 2015 · 2014

Ongoing
Q3Q9
View →
[5]Self-reported
Pershing Square Holdings — Portfolio

Restaurant Brands International Inc. ... Howard Hughes Holdings, Inc. ... Amazon.com, Inc.

Ongoing
Q5Q10
View →
[6]Self-reported
Pershing Square Holdings — About Us

principally engaged in the business of acquiring and holding significant (but generally not controlling) positions in a concentrated number of large capitalization companies

Ongoing
Q7
View →
[7]Third-party verified
SBTi Target Dashboard

The dashboard shows businesses that have validated science-based targets.

Ongoing
Q8
View →
[8]Third-party verified
Fintel — Pershing Square Capital Management Holdings

top holdings are Brookfield Corporation, Amazon.com, Uber Technologies, Microsoft, and Restaurant Brands International

Ongoing
Q2
View →
[9]Third-party verified
CSRWindo — Pershing Square Holdings Environmental Profile

Waste reduction schemes implemented across offices.

Ongoing
Q6
View →
[10]Third-party verified
LobbyMap — Climate Lobbying Registry

InfluenceMap maintains the world's leading database of corporate and industry association lobbying of climate policy

Ongoing
Q10
View →

If you believe a source has been misread or a newer version exists, submit a challenge.

Pershing Square in context

How does Pershing Square compare with other financial services / banking companies?

Where Pershing Square sits among financial services / banking peers.

Among the 44 major financial services / banking brands we've scored, Pershing Square sits 43rd of 44.

43/44
Pershing Square's rank
39
Industry average
23
Industry low
65
Industry high
How this score has moved

Has Pershing Square's score changed?

today

Score history begins .

As Pershing Square's score updates, the trajectory will appear here.

We're backfilling historical scores for FTSE 100 and S&P 100 companies over the coming weeks.

What's being contested

Has Pershing Square's score been challenged?

This score is not currently being contested.

Every challenge is published. We'd rather be corrected than wrong — that's the whole point.

No challenges submitted yet. If you have evidence that contradicts this score, you can challenge any question above — cite a public source and we'll review it.

About Pershing Square

Pershing Square Holdings is a closed-end investment holding company founded in 2012 and headquartered in New York. It manages approximately $16 billion in assets through concentrated equity positions in large-cap North American companies including Alphabet, Amazon, Microsoft, and Restaurant Brands International. The firm operates as a financial services entity focused on equity investment and portfolio stewardship.

Founded
2012
Headquarters
New York City, United States
Employees
~84
Annual revenue
~$3.4B (trailing 12-month, per Morningstar/Pitchbook — unverified aggregator figure, treat with caution; NAV ~$16B)
Company website ↗
Track Pershing Square

We'll let you know when the score moves.

Email alerts when a rubric question is verified, a challenge is resolved, or the overall score changes.

THE SUNDAY RUNDOWN

Which companies moved this week, and why.

One email, every Sunday. Score changes, new research, the stories behind the numbers. Free.

No spam. Unsubscribe in one click.

HOW SINK STAYS INDEPENDENT

Readers and institutions support our work. Companies can pay to submit evidence we couldn't find. Neither type of payment changes a score.