SASB Materiality Factors
We generally view SASB´s Materiality Map as a useful source of factors to look at for specific sectors.
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Environmental
The standard factors considered are (ranked by Didner & Gerge Global in order of importance to us):
GHG emissions
Water management
Energy managementRead more
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Social
The standard factors considered are (grouped, but bolded to signify high importance to Didner & Gerge Global):
Employee Turnover
Employee Development & Retention
The Employee Diversity – Diversity. Women in Management, female employeesRead more
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Governance
The standard factors considered are (ranked in order of importance to Didner & Gerge Global):
Ownership structure and past treatment of shareholders
Executive ownership & Executive compensation
Competitive behaviorRead more