sustainaBo

Draw from the Best
Commit to Sustainability


Disclosure Reports
Industry Report
Regulations

SASB Materiality Map®

SASB's Materiality Map® identifies sustainability issues that are likely to affect the financial condition or operating performance of companies within an industry. In the left-hand column, SASB identifies 26 sustainability-related business issues, or General Issue Categories, which encompass a range of Disclosure Topics and their associated Accounting Metrics that vary by industry. For example, the General Issue Category of Customer Welfare encompasses both the Health and Nutrition topic in the Processed Foods industry and the Counterfeit Drugs topic in the Health Care Distributors industry. For commercial use terms of the SASB Materiality Map®.

Sector Level Map
High Material
Issue is likely to be material for more than 50% of industries in sector
Lower Material
Issue is likely to be material for fewer than 50% of industries in sector
Immaterial
Issue is not likely to be material for any of the industries in sector
Industry Level Map
High Material
Likely a material issue for companies in the industry
Immaterial
Not likely a material issue for companies in the industry
No results.
Navigations
please go to the PC side of the sustainaBo official website to browse comprehensive navigation resources in the field of ESG and carbon neutrality
nav