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Financial Materiality and Sector-Specific Risk Management
The SASB framework defines a unique technical framework for ESG (Environmental, Social, and Governance) disclosure. While other frameworks are broad, a standards download is tailored to 77 distinct industries across 11 sectors. This industry-specific approach is built on "Financial Materiality"—identifying the subset of sustainability issues most likely to impact the financial performance of a typical company in that sector.
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