SASB’s Materiality Map™ presents the relative priority of sustainability issues on an industry-by-industry basis, allowing users to compare and contrast the materiality of 40+ issues across industries and sectors. The results from the Map are input to the standards setting process.

Click below to launch the SASB™ Materiality Map™
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Commercial use of the SASB Materiality Map™ is restricted to those parties that have entered into commercial terms and use agreements with SASB™. Interested parties who would like to use the Map for commercial purposes may contact Eli Reisman (eli.reisman@sasb.org) for terms of use.

The dark shaded cells indicate issues of higher priority. Each issue’s priority is determined through a three lens approach in which SASB gathers evidence of interest (EI**) by searching for related keywords in thousands of source documents, and evidence of financial impact (EFI) to determine issues’ relative impact on traditional value drivers. For a handful of issues, SASB also performs a forward-looking adjustment (FLA) to highlight emerging interest in an issue that is not yet reflected in the two types of evidence described above. If you want to learn more about these concepts, please visit our Determining Materiality page.

Each issue is graded in the context of these three lenses and, through a proprietary algorithm, SASB transforms these grades into a “Materiality Score” (MS) which ranges from 0.5 to 5. All issues above 2.25 are then considered as material for the industry in question. Information on the strength of the evidence or adjustments is available by clicking each cell.

**Evidence of Interest (EI): The score is based on the relative frequency with which each issue appears in the source documents for all companies within an industry. The score comes from searching keywords for the 40+ sustainability issues in a five part test where six unique types of source documents are used. The more source documents talking about a particular issue, the higher the EI score. Information on each individual test is also available by clicking each cell. The issues reported with the highest frequency (i.e. those in the top quartile) receive a score of four; issues reported less frequently receive lower scores.