Materiality and SASB Reporting
Materiality and SASB Reporting
ECG helps organizations conduct SASB-aligned materiality assessments to identify financially material ESG issues specific to their industry. We guide companies in leveraging the SASB Materiality Map and integrating these insights into broader double materiality reporting frameworks like GRI.
Understanding financial materiality is essential for effective ESG disclosure, and SASB (Sustainability Accounting Standards Board) offers the most recognized framework for identifying industry-specific ESG issues. ECG helps organizations leverage the SASB Materiality Map to pinpoint what matters most to investors and regulators—enhancing transparency, compliance, and stakeholder trust.
What Is a SASB Materiality Assessment?
A SASB materiality assessment identifies which environmental, social, and governance (ESG) issues are likely to impact a company’s financial performance based on its industry. SASB provides detailed Materiality Maps for 77 industries, helping organizations focus their disclosures on issues that matter most to investors.
Our SASB-Aligned Materiality Support Services
ECG offers end-to-end support to ensure your materiality assessment is aligned with SASB standards and adaptable to evolving ESG frameworks:
- SASB Materiality Map Interpretation: We guide clients in identifying financially material issues using SASB’s industry-specific Materiality Map.
- Data Collection & Disclosure Alignment: ECG supports efficient ESG data collection and ensures disclosures meet SASB expectations and investor needs.
- Integration with Double Materiality: As ESG reporting shifts toward double materiality, we help integrate SASB’s financial materiality results with broader impact assessments (e.g., GRI) to meet global standards.
- Reporting Strategy & ESG Narratives: We help translate materiality insights into focused ESG reporting, highlighting your company’s most relevant risks, opportunities, and achievements.
Why Conduct a SASB Materiality Assessment?
- Enhance ESG Reporting Accuracy: Focus on the ESG issues most relevant to your industry and investors.
- Strengthen Compliance: Stay ahead of emerging regulatory requirements in ESG and sustainability disclosure.
- Support Strategic Decision-Making: Inform your sustainability goals and risk management priorities with credible materiality insights.
- Improve Stakeholder Engagement: Build trust with investors, regulators, and the public through transparent, material-focused reporting.