Identifying the Sources Included in Your Materiality Analysis and Their Scoring Methodology

In the table below, you'll have an overview of the sources used in the materiality analysis and the scoring methodology used for each source.

_Stakeholder	_{Industries & peers}	_Regulators	_{Policy Makers}	_Media	_Investors
_Source	Company corporate reports, published within the past 3 years	Hard law	Soft law	Online news	SASB standards
_{Parameters used}	Industries, countries and/or peers	Industries and countries	Industries and countries	Industries and peers	Industries
_{Type of analysis}	Level of emphasis	Tag of initiative	Tag of initiative	Tag of articles	Tag of SASB accounting metrics
_{Score format}	0 to 3	0 to hundreds	0 to thousands	0 to thousands. It is based on a 3-month window.	0 to tens. The 0s will be N/Aed in the final issue score calculation to not artificially underweight those
_{Source score calculation}	0 = no mention 1 = low emphasis 2 = medium emphasis 3 = high emphasis	We look at the 10-year window. An inflation function is spread over that window where the past 2 years are the ones heavily overweighted. Weights are applied 75% industry-specific, 20% general and 5% proposed.	We look at the 10-year window. An inflation function is spread over that window where the past 2 years are the ones heavily overweighted.	Total number of articles tagged with the topic (must have the company name in the title and the topic mentioned in the article).	Total number of SASB unique submetrics associated to each topic.