The SASB Materiality Map™ is an interactive tool that identifies and compares disclosure topics across different industries and sectors.
|Corporate Use of Materiality Map™||Investor Use of Materiality Map™|
|Focus sustainability strategies on the most important issues and understand the metrics that underpin each disclosure topic.||Analyze portfolio exposure to specific sustainability risks and opportunities represented by each issue.|
The SASB Materiality Map™ is available as a basic reference to understand SASB standards. Other uses, such as institutionalized investment research, product development, commercial activities, and publishing, reprinting or creating derivative works, requires a licensing agreement with The SASB Foundation. For more information on commercial or research use, contact Nicolai Lundy at nicolai.lundy[at]foundation.sasb.org.
The SASB Foundation has background data for the materiality map beyond what is publicly available (including the data seen in the below image). Such data includes Heat Map (HM) and Industry Working Group (IWG) scores from standards development activities. These data items are available under licensing agreements with The SASB Foundation.
The idea of the Materiality Map was first introduced by the Initiative for Responsible Investment at Harvard University in the white paper “From Transparency to Performance: Industry Based Sustainability Reporting on Key Issues.” Today’s Map is adapted from the evidence-based methods piloted in that study.