Which resource should practitioners consult to identify topics for a specific industry?

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The main idea is using a resource that highlights which sustainability topics are most meaningful for a given industry in terms of potential financial impact. The Materiality Map does exactly that: it organizes topics by industry and shows which are likely to be material for that industry, helping practitioners pinpoint what to monitor, disclose, and integrate into strategy and reporting. This makes it the best fit for identifying industry-specific topics.

Environmental permits lists focus on regulatory compliance for operations, not on which sustainability topics matter most to financial performance for an industry. An annual budget guides financial planning and resource allocation, but it doesn’t identify which sustainability issues are material to the industry. Customer satisfaction surveys measure stakeholder views, but they don’t systematically map material topics by industry for reporting purposes.