The Sustainability Accounting Standards Board (SASB) has taken the broad context of the Triple Bottom Line (environmental, economic, and social) and has created what it calls "Materiality Maps" for 88 industries. SASB's Materiality Maps rate how relevant environmental, social, and governance issues are to shareholders in five categories (leadership & governance, business model & innovation, human capital, social capital, environmental), on a scale from 0.5 to 5.0. The higher the number, the greater the probable impact on a firm's financial performance.
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