Name common environment topics you might see in SASB for many industries.

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The environment topics SASB covers across many industries focus on how a company uses and manages essential resources and how that affects the environment. The four areas—energy management, greenhouse gas emissions, water and wastewater management, and waste management—capture the main resource flows and potential financial and regulatory implications that are common across industries. Energy use and emissions drive costs, climate risk, and regulatory exposure, while water and waste considerations are material in many sectors due to resource constraints and disposal costs. This combination reflects what many companies must monitor and report to show environmental performance in a way that’s relevant to multiple industries.

Weather patterns and natural disasters describe external risk factors rather than ongoing environmental management topics; brand value is more about market perception than environmental performance; customer service metrics relate to customers and operations rather than environmental impact.