Evidence of Materiality

SASB Materiality Map™

SASB’s Materiality Map identifies likely material sustainability issues on an industry-by-industry basis. Click on a highlighted cell at the sector-level and then on any highlighted cell at the industry-level to see suggested accounting metrics and additional information for each issue.

Sector Level Map

Issue is material for more than 50% of industries in sector
Lower Material Issue is material for less than 50% of industries in sector
Immaterial Issue is not 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

ISSUES

Environment
GHG emissions
Air quality
Energy management
Fuel management
Water and wastewater management
Waste and hazardous materials management
Biodiversity impacts
Social Capital
Human rights and community relations
Access and affordability
Customer welfare
Data security and customer privacy
Fair disclosure and labeling
Fair marketing and advertising
Human Capital
Labor relations
Fair labor practices
Employee health, safety and wellbeing
Diversity and inclusion
Compensation and benefits
Recruitment, development and retention
Business Model and Innovation
Lifecycle impacts of products and services
Environmental, social impacts on core assets and operations
Product packaging
Product quality and safety
Leadership and Governance
Systemic risk management
Accident and safety management
Business ethics and transparency of payments
Competitive behavior
Regulatory capture and political influence
Materials sourcing
Supply chain management

Health Care
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Financials
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Technology and Communications
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Non-Renewable Resources
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ISSUES

Evidence of Materiality