Becoming a Sustainable Organization

80 Becoming a Sustainable Organization

standards for companies, investors, regulators, and the public to evaluate corporate performance.

Materiality issues fall into five broad categories of environmental, social capital, human capital, busi-

ness model and innovation, and leadership and governance.

The SASB selected their standards based on the following set of criteria:

1. The standard must be relevant to a material issue and applicable to most companies within an

industry.

2. The information provided must be useful for investors and management to make decisions.

3. The data need to be complete, auditable, and comparable to facilit