How should Level II SASB practitioners approach a topic materiality assessment?

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The main idea is to use an evidence-based, industry-aligned process that ties material topics to measurable SASB metrics. Start by identifying the company’s primary industry and then consult the SASB Materiality Map for that industry to surface topics that could meaningfully affect financial performance. Next, map those topics to the relevant SASB metrics and assess data availability and boundaries—define which entities, operations, geographies, and timeframes are included—so you know what is actually material. Finally, justify which topics are material with evidence from internal data, external benchmarks, and stakeholder input, explaining how they could impact financial condition or operating performance. This rigor ensures materiality decisions are grounded in industry context and verifiable data, rather than popularity, incomplete boundaries, or unsubstantiated management assumptions.