SASB Materiality Map

A visual and interactive tool to explore SASB’s disclosure topics across its industries and sectors.

For organisations

Use this resource to:

  • Identify sustainability topics: Use the tool to identify the industry-specific disclosure topics and associated metrics. SASB’s research process identifies the subset of environmental, social, and governance issues reasonably likely to materially impact financial performance of the typical company in an industry.

For investors and financial institutions

Use this resource to:

  • Identify: Identify the industry-specific disclosure topics and associated metrics. SASB’s research process identifies the subset of environmental, social, and governance issues reasonably likely to materially impact financial performance of the typical company in an industry.
  • Assess: Review metrics which measure sustainability topics that likely have financial repercussions for an underlying asset.