SASB Materiality Factors - Governance
We generally view SASB´s Materiality Map as a useful source of factors to look at for specific sectors.
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 behavior
- Accounting quality and general code of conduct
- Business model lifecycle impact of products
- Product quality
- Diversity of board
- Risk management