RepRisk Methodology Suite Integration with SASB Materiality Map

This document is a technical report detailing the integration of the Sustainability Accounting Standards Board (SASB) Materiality Map into the RepRisk methodology. It explains SASB's Materiality Map as a tool that identifies business conduct topics affecting financial conditions or operating performance across various industries. The report outlines how RepRisk mapped SASB's General Issue Categories (GICs) to its own business conduct issues, specifying that some GICs fall outside of RepRisk's scope. A detailed mapping table is provided, linking SASB's GICs to corresponding RepRisk issues, such as greenhouse gas emissions, air quality, energy management, and human rights. The report also notes the limitations of the mapping process, particularly regarding companies without assigned NACE sectors. Overall, the document serves as a comprehensive guide for understanding the relationship between SASB's framework and RepRisk's risk research methodology.