The ISO standard ISO 12232:2006 gives digital still camera manufacturers a choice of five different techniques for determining the exposure index rating at each sensitivity setting provided by a particular camera model. Three of the techniques in ISO 12232:2006 are carried over from the 1998 version of the standard, while two new techniques allowing for measurement of JPEG output files are introduced from CIPA DC-004. Depending on the technique selected, the exposure index rating can depend on the sensor sensitivity, the sensor noise, and the appearance of the resulting image. The standard specifies the measurement of light sensitivity of the entire digital camera system and not of individual components such as digital sensors, although Kodak has reported using a variation to characterize the sensitivity of two of their sensors in 2001.
Is there an answer to this question (If it cannot be answered, say "unanswerable"): What factors affect the exposure index rating?
the sensor sensitivity, the sensor noise, and the appearance of the resulting image