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. |