E.
Source: Sustainability Accounting Standards Board Materiality Map
S.
G.
Key risk areas
Greenhouse gas emissions
Air quality
Energy management
Waste and hazardous materials management
Product design and life cycle management
Materials sourcing and efficiency
Data security
Product quality and safety
Customer welfare
Selling practices and product labeling
Employee health and safety
Diversity, equity, and inclusion
Supply chain management
Business ethics
Competitive behavior
Systemic risk management
No material risk
Some risk
High risk
Financial
services
Food and beverage
Healthcare
Technology and communications
Manufacturing/
mining
Technology and communications
Healthcare
Food and beverage
Financial
services
Manufacturing/
mining
Technology and communications
Healthcare
Food and beverage
Financial
services
Manufacturing/
mining
Technology and communications
Healthcare
Food and beverage
Financial
services
Manufacturing/
mining
Technology and communications
Healthcare
Food and beverage
Financial
services
Manufacturing/
mining