The results from the Materiality Map are input into our Industry Working Groups and also guide the development of our Industry Briefs.
The Materiality Map produces a shortlist of material industry-specific issues. The shortlist of the issues for the six Health Care industries is presented below as an example. These issues are associated with the general issues identified from the Map, but the language has been tailored to reflect industry specific, operational terms. These issues are the basis for our Industry Briefs.
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The industry briefs are prepared by the SASB research team to inform the Industry Working Groups. They address industry trends, key disclosure items, the evidence underlying the disclosure items, and the suggested accounting metrics for disclosure. The briefs outline the key disclosure items that will be discussed in the working groups. They are derived from the Materiality Map, the underlying keywords, and primary and secondary research (discussions with industry experts and analysts, as well as desk research on the potential economic impact of these issues and effect on traditional valuation parameters). The Industry Working Groups validate the disclosure items and discuss accounting metrics and normalization factors. At the end of the Industry Working Groups, the final set of Industry Briefs, the underlying evidence, and accounting metrics are published.
You can download the sample of the Pharmaceutical Industry Brief here.