Suggest a Sustainability Issue
SASB is embarking on a process to establish material disclosure items for each SICS industry and we welcome your input. Materiality is defined by the Supreme Court as presenting a substantial likelihood that the disclosure of the omitted fact would have been viewed by the reasonable investor as having significantly altered the “total mix” of information made available.
With this definition in mind, what is a sustainability issue (environmental, social, or governance) that you consider material for your industry? Please fill out the following form to share your thoughts with us.




