materiality.sasb.org Open in urlscan Pro
54.191.25.231  Public Scan

URL: https://materiality.sasb.org/materiality.html
Submission: On November 17 via manual from IN — Scanned from DE

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      <center><span style="text-decoration: underline;"><strong>Content Use Policy</strong></span></center>
      <p>The Materiality Map<sup>TM</sup>&nbsp;provides an introduction to SASB's work. The content in the Materiality&nbsp;Map<sup>TM</sup><span><span>&nbsp;</span></span><span>is copyrighted. All rights reserved.<span>&nbsp;</span></span>Commercial
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Content Use Policy

The Materiality MapTM provides an introduction to SASB's work. The content in
the Materiality MapTM is copyrighted. All rights reserved. Commercial use of the
Materiality MapTM - either for external presentation or internal business
practices - is not permitted without consent. To request more information,
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Accounting Metric(s)


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®, 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.

Try the Materiality Finder, a faster way to find your industry’s disclosure
topics and compare industries side-by-side.

SECTOR LEVEL MAP

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


INDUSTRY LEVEL MAP

Not likely a material issue for companies in the industry
Likely a material issue for companies in the industry

Consumer GoodsExtractives & Minerals ProcessingFinancialsFood & BeverageHealth
CareInfrastructureRenewable Resources & Alternative EnergyResource
TransformationServicesTechnology & CommunicationsTransportation Dimension
General Issue Category Click to expandApparel, Accessories & FootwearAppliance
ManufacturingBuilding Products & FurnishingsE-CommerceHousehold & Personal
ProductsMultiline and Specialty Retailers & DistributorsToys & Sporting
GoodsClick to expandCoal OperationsConstruction MaterialsIron & Steel
ProducersMetals & MiningOil & Gas – Exploration & ProductionOil & Gas –
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