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
impact.
 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.

via GET ON BOARD.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s