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SASB Materiality Map

SASB Materiality Map

The SASB Materiality Map is a tool to help companies identify and prioritise sustainability issues that are financially material to their industry. It provides a framework for assessing the relevance and impact of environmental, social, and governance (ESG) factors on business performance and value creation.

Use this resource for the following Actions of Impact Management:

  • Communicate: Use disclosure guidance and standards to disclose on material issues, recognising how various sustainability factors have a material impact on the viability of a company as well as its financial performance.

The SASB Materiality Map is a tool to help companies identify and prioritise sustainability issues that are financially material to their industry. It provides a framework for assessing the relevance and impact of environmental, social, and governance (ESG) factors on business performance and value creation.

Use this resource for the following Actions of Impact Management:

  • Communicate: Use disclosure guidance and standards to disclose on material issues, recognising how various sustainability factors have a material impact on the viability of a company as well as its financial performance.