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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
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