These are industry-specific standards that are used to identify financially material sustainability issues.
They intend to provide investors with comparable, non-financial information and metrics across an industry. The standards include an individual focus across 77 industries. These are arranged by 11 sector categories:
Consumer Goods (7 industries)
Extractive & Minerals Processing (8 industries)
Financial (7 industries)
Food & Beverage (8 industries)
Health Care (6 industries)
Infrastructure (8 industries)
Renewable Resources & Alternative Energy (6 industries)
Resource Transformation (5 industries)
Services (7 industries)
Technology & Communications (6 industries)
Transportation (9 industries)
The SASB Materiality Map identifies sustainability issues that are likely to affect the financial condition or operating performance of companies within an industry. There are 26 general categories focusing on broad sustainability issues impacting corporations.
These are segmented into five dimensions:
Environment (6 issues)
Social Capital (7 issues)
Human Capital (3 issues)
Business Model & Innovation (5 issues)
Leadership & Governance (5 issues)
