42013526 - Horizons - Q4_v04c

ISSUE 4 | 2021

08

As a new addition to this latest study, we analyzed the potential impact of ESG ratings on financial performance to understand if it helps explain the financial resiliency and outperformance of certain companies and industries. Full details on our insights and methodology can be found in the study, but while ESG factors are undoubtedly critical to the assessment of an enterprise’s long-term financial resiliency and performance, our analysis casts doubt on the ability of ESG ratings themselves to consistently convey this critical information to investors. As such, a viable path forward will need to focus on fundamental analysis of ESG value drivers and reconciliation of rating methodologies. Regarding recovery curves, with some hindsight now available, combined with the narrowing of analyst estimate dispersion in most industries, we’ve seen a further coalescence around a handful of specific recovery patterns. Our analysis classifies each industry’s recovery pattern as either L-Shaped, U-Shaped, V-Shaped, No Impact or Hockey Stick. While a V-Shaped recovery was expected, or hoped, for much of the global economy in the early days of the pandemic, we now finally see a significant number of industries experiencing this decisive recovery. Two industries that experienced the expected pause but then picked back up where they left off are Healthcare - Medical Devices and Healthcare - Provider. Interestingly, despite the pause, Healthcare - Provider 2020 actually surpassed pre-COVID-19 expectations. To see where the other industries landed, read the full report.

HEALTHCARE - MEDICAL DEVICES Long-Term EBIT Trend Analysis

150%

140%

130%

120%

110%

100%

90%

80%

70%

60%

2019

2020

2021

2022

2023

HEALTHCARE - PROVIDER Long-Term EBIT Trend Analysis

120%

110%

100%

90%

80%

70%

2019

2020

2021

2022

Feb. 2020

Jul. 2020

May 2021

Source for report graphs: Data analyzed from S&P Global’s Capital IQ database.

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