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®, please contact us.
The SASB Materiality Map® does not contain all guidance necessary for use of the standards. To download the SASB standards, click here.
Issue is likely to be material for more than 50% of industries in sector
Issue is likely to be material for fewer than 50% of industries in sector
Issue is not likely to be material for any of the industries in sector
Not likely a material issue for companies in the industry
Likely a material issue for companies in the industry