Which topics are commonly considered material in SASB for many industries?

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In SASB, material topics are those likely to influence a company’s financial performance and risk, so they warrant disclosure. Across many industries, three topics consistently surface as material: climate change, water management, and data privacy. Climate change brings both physical risks (like extreme weather that can disrupt operations) and transition risks (such as policy changes and carbon pricing) that can affect costs, asset lifespans, and revenue. Water management matters because water availability and quality can directly impact production costs, regulatory compliance, and operations, especially in regions with water scarcity. Data privacy is material due to its impact on customer trust, regulatory penalties, and the costs of implementing protective controls, which can influence revenue and brand value across many sectors. Since each of these topics commonly affects financial outcomes across industries, including all of them reflects the typical material topics SASB recognizes for many firms.