SASB’s new Materiality Finder makes it easier to identify quickly which SASB disclosure topics apply to a particular company and/or an industry and to compare that information to other companies/industries via an online search tool without having to download the SASB standards. For example, this table, which illustrates the online functionality of the tool, shows which environmental topics SASB deems likely to be material for companies across six of its 77 industry classifications:
Users can search by industry and company here. Once an industry is identified with the search tool, the tool then allows users to add additional industries to compare overlapping disclosure topics.
See SASB’s post and additional information & resources on our Sustainability page >>SASB.
This post first appeared in the weekly Society Alert!