1 The SASB materiality map is the product of this, and explicitly identifies the material ESG issues to industry groups. Separately, RobecoSAM adopted a two-step approach to help identify the financial materiality of sustainability issues in 59 different industries. Learn about Sustainable Classification System® and Materiality Map® The SASB standards also may be used to identify metrics for the company’s risk management system. Another useful resource is the SAM Sustainability Yearbook, which presents, on a sector by sector basis, the high-level issues which should be considered as priorities for management. Nestlé materiality matrix (as assessed in 2018) Note: Natural disasters, identified as an issue relevant to Nestlé, fell under the negligible category and so has been omitted from our materiality matrix. Another GP noted that investment due diligence is not the optimal time for them to engage on materiality of ESG factors – apart from the identification of “red flags” (which can be identified using SASB Materiality Map or third party advice) - as it tends to be a rushed process and often does not allow for access to pertinent information. We used the materiality map released by the SASB to help us determine which of the 145 ESG issues from Sustainalytics data set could be deemed as material to companies’ bottom lines. To fill in the gaps of the SASB Materiality Map, we will begin with industries for which topics have already been determined to be material, such as the Labor Practices standard previously mentioned. SASB’s most distinctive contribution are the 70-plus industry categories for which it has developed standards. G S R M. International , Read more Go to resource × Report a Problem. The materiality assessment nevertheless fully recognizes the perceptions of the organization, through the assessments and decisions of key stakeholders such as employees, shareholders and senior management. This, along with SASB materiality maps, may be particularly helpful for newer reporters in determining what is material for reporting, and for more standardized benchmarking. As noted earlier, a topic need not meet all the dimensions of the Materiality principle in order to be judged to be material. SASB “Materiality Maps”™ Ultimately, SASB creates unique “Materiality Maps”™ for dozens of industries. To help investors navigate the differences, SASB developed the SASB Materiality Map, a display of the potential materiality of 26 sustainability-related business issues. The draft materiality matrix was reviewed and refined through a series of interviews with a cross-section of internal stakeholders. To determine which sustainability topics were likely to be material to particular industries, SASB ran the following tests: evidence of interest, evidence of financial impact, forward looking adjustment. “Materiality” has different meanings when used colloquially and when used legally. “The SASB Materiality Map® is an interactive tool that identifies and compares disclosure topics across different industries and sectors.” In other words, this map highlights the most relevant issues for any given industry and sector. Therefore, the disclosure topics included in your industry’s specific disclosure standard will be a … NEWARK, N.J. , Dec. 2, 2019 /PRNewswire/ - Public Service Enterprise Group (PSEG) today released its 2019 Sustainability Report, which includes several firsts for PSEG: Complete Sustainability Accounting Standards Board (SASB) disclosures, an ESG materiality assessment and map, and 12 new ESG and sustainability goals. The SASB materiality map is the product of this, and explicitly identifies the material ESG issues to industry groups. SASB (Sustainability Accounting Standards Board) was launched in 2011 as an independent standard-setting entity in order to develop industry-specific sustainability disclosure standards tied to the concept of materiality for investors (i.e. SASB Materiality Map SASB’s Materiality Map ® identifies sustainability issues that are likely to affect the financial condition or operating performance of companies within an industry. SASB creates unique “Materiality Maps”™ for dozens of industries. Ultimately, a blanket approach to ESG analysis will likely prove ineffective, both in terms of outcomes and investment returns. There is also an Engagement Guide for investors to consider when engaging with corporates; and, an Implementation Guide for companies (explaining issues and SASB approaches). Materiality is a hot topic in the corporate sustainability world, with CSR teams working hard to meaningfully convey the opportunities and successes of their initiatives to both internal and external stakeholders.. To bring insight and focus to their work, many are utilizing materiality assessments. New material score methodology and findings There is an overwhelming amount of environmental, social, governance (ESG) and sustainability information disclosed publicly, but it can be difficult to identify and assess which information is most useful for making financially related decisions. Subject * Please describe the problem with this resource. Underlying each general issue category is a set of industry-specific sustainability disclosure topics in SASB standards. SASB use a six-step process before making a final determination that a sustainability issue is material. While GRI G4 builds its materiality around a multi-stakeholder approach, SASB focuses on investor-centric material ESG information. For example, the SASB accounting metrics for water management include: (1) total water withdrawn and (2) total water consumed, with disclosure of the percentage in regions with high or extremely high-baseline water stress for each metric. SASB Materiality Map 2020 SASB's Materiality Map ® identifies sustainability issues that are likely to affect the financial condition or operating performance of companies within an industry. SASB’s most distinctive contribution are the 70-plus industry categories for which it has developed standards. SASB had previously issued provisional reporting standards that were adopted by a selection of companies – such as GM, Merck, Nike and JetBlue – and praised by investors for their focus on industry-specific materiality issues. Until now, materiality maps for the healthcare and financial sector have been published. In the “Materiality Maps”™ sustainability issues are assigned scores based upon (i) evidence of interest, (ii) evidence of financial impact and (iii) forward-looking adjustment. materiality relies on value creation across six different 'capitals': financial, manufactured, social and relationship, intellectual, human and natural. Markets such as the US do not currently have reporting requirements around this data, and with no standard metrics there are a plethora of … The SASB (Sustainability Accounting Standards Board) has developed a Materiality Map, identifying, at a high level, issues which are material for 11 business sectors. Materiality assessments are the vital starting point, from which you manage your non-financial risks - and opportunities. * Phone. SASB Materiality Map Author: Sustainability Accounting Standards Board Industry Group: All Industry Groups. SASB’s Materiality Map standards includes 5 Sustainability Dimensions and 30 General issue Categories, which make up SASB’s universe of ESG issues. SASB’s Materiality Map™ is based on tests designed to prioritize aspects. In The new standards are the culmination of SASB’s efforts since its launch as a non-profit in 2011. Here at SASB, we’ve noticed some confusion about the term "materiality." — Develop implementation road-map Materiality assessments ESG reporting, whether to investors, stakeholders, or for external reporting purposes, is essentially an output of a more comprehensive strategic framework. Materiality Map ESG risk categories can easily be selected using SASB’s Materiality Map®. sustainable topics that are reasonably likely to have a material impact on financial performance). Phase 3: Internal stakeholder engagement. It has determined materiality according to issues under five categories: Environmental Capital, Social Capital, Human Capital, Business Model & Innovation, and Leadership & Governance. See the definitions of our material issues and how they map across our value chain. Investors, regulators and companies alike are busy dissecting the various standards and best practices in the world of ESG data. SASB has kindly provided data that matches SASB risk factors to the language of the 10-K form. Such confusion is understandable. SASB provides a Materiality Map for each sector (SASB uses its SICS® – The Sustainability Industry Classification System) and provides a Standards Navigator for users. SASB has developed 77 industry specific standards using a rigorous process; applying research, consultation and evidence checking. In these maps, sustainability issues are assigned scores based on a number of factors, including evidence of financial impact. We also map the material ESG issues for each of SASB’s 79 industries to the SDGs and to their targets. sasb The Sustainability Accounting Standards Board issues standards that are more inward-looking, focused more on how sustainability issues affect the company and its financial performance. New material score methodology and findings . SASB provides a Materiality Map for each sector (SASB uses its SICS® – The Sustainability Industry Classification System) and provides a Standards Navigator for users. Within the law, materiality has different meanings within securities law, contract law and the law of evidence. For each sector, there are particular SDGs where it has high impact and for each SDG there are particular sectors that have a high impact on it, and some sectors are more important to the SDGs in aggregate than others. The data from the materiality tool was combined with the manual scores for each axis to create the matrix. The SASB is in the process of building materiality maps for each industry. Step 2. Each industry has its own unique set of corporate activities and a unique sustainability profile. These topics form what SASB refers to as their Materiality Map (see Figure 2). This, along with SASB materiality maps, may be particularly helpful for newer reporters in determining what is material for reporting, and for more standardized benchmarking.

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