DYNAMIC MATERIALITY: MEASURING WHAT MATTERS

DISCOVER THE CONCEPT OF A UNIQUE MATERIALITY SIGNATURE FOR COMPANIES, INDUSTRIES, AND SECTORS

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In recent years, ESG investors have coalesced around the concept of materiality, yet the determination of what sustainability issues are material to companies and industries remains a lively area of discussion.

Based on analysis of millions of data points on sustainability issues for companies in the Russell 3000 over the past 12 years using SASB's Materiality Framework, the study found that FactSet data was predictive.

The research indicates that every company and industry has a unique materiality signature that evolves over time based on factors like emerging technologies, new knowledge and new regulations.

FactSet data indicates that ESG materiality is largely driven by stakeholders’ perspectives regarding individual companies as well as factors related to the industry as a whole.

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