ESG in Sector Strategy: What’s Material?

The Sustainability Accounting Standards Board (SASB) has been steadily
creating sustainability accounting standards on an industry-by-industry basis
for the entire U.S. economy. SASB creates unique “Materiality Maps”™ for
dozens of industries. In these maps, sustainability issues are assigned scores
based primarily upon (i) evidence of interest and (ii) evidence of financial
 Separately, RobecoSAM adopted a two-step approach to help identify the
financial materiality of sustainability issues in 59 different industries. In the
first step, the most important intangible factors were identified for each
industry. In the second step, the factors were prioritized according to
(i) their expected magnitude (i.e. degree of impact) and (ii) the likelihood of
their impact.


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