Standards and reporting
SASB materiality map
The SASB Materiality Map search often leads readers to industry tools, but the public Materiality Finder and the company’s own assessment have different roles.
Where should you start looking for the SASB map?
Start with the IFRS Foundation’s SASB resources and distinguish the public Materiality Finder from the Materiality Map access route SASB Standards Materiality Finder Materiality Map access.
Module 01 / 03
Standards
Understand the industry-based reporting purpose.
Module 02 / 03
Finder
Browse descriptions and disclosure topics.
Module 03 / 03
Assessment
Decide applicability for the undertaking.
Read the detailed guidance and evidence
On the 26 October 2026 source check, the Materiality Map URL returned a Navigator welcome and sign-in page rather than the map’s contents.
This guide does not describe hidden map functions, pricing or entitlements that were not inspected.
The SASB Standards guide explains the standards themselves.
How do Finder, Map and industry lookup differ?
Use each owner resource for its stated purpose rather than treating every result as an undertaking-specific materiality conclusion Understanding the SASB Standards.
| Step or record | Useful action | Review limit |
|---|---|---|
| Materiality Finder | Browse and compare industry descriptions and topics. | Topic relevance still needs company judgement. |
| Materiality Map route | Follow the Navigator access route. | This review did not inspect content behind sign-in. |
| Industry lookup | Investigate the primary SICS classification. | One primary label does not rule out other relevant standards. |
| Standards text | Read the relevant topics and metrics. | Do not stop at a search-result label. |
Read the detailed guidance and evidence
The separate find-your-industry URL also returned navigation and sign-in controls during this review, so no hidden classification result is asserted Industry lookup access route.
What is SICS and why does it matter?
SICS groups industries around shared sustainability-related risks and opportunities and helps identify relevant SASB industry standards Understanding the SASB Standards SICS industry list.
Module 01 / 03
Business
Describe what the undertaking actually does.
Module 02 / 03
Industry
Compare the relevant industry descriptions.
Module 03 / 03
Standards
Review more than one where activities warrant it.
Read the detailed guidance and evidence
The owner’s industry list covers 77 industries across 11 sectors, which describes the classification system rather than the number of topics every company reports SICS industry list, 10 October 2025.
Do not assume another classification label automatically supplies the same sustainability-industry boundary.
How should a mixed business approach the tools?
The fictional Cairn Digital group records its activities before selecting industry standards rather than allowing one corporate label to end the review.
| Step or record | Useful action | Review limit |
|---|---|---|
| Activity description | Hosted services and separate hardware operations are described. | The example does not assign official SICS classifications. |
| Industry search | Compare candidate descriptions in the Finder. | Do not infer applicability from name similarity alone. |
| Topic review | Investigate relevant risks and opportunities. | A listed topic is a starting point. |
| Decision record | Retain reasons for selected and rejected sources. | The tool is not the final judgement. |
Read the detailed guidance and evidence
Cairn Digital is invented and its activities are deliberately described without reproducing an official industry standard or metric.
The owner states that a primary industry classification should not prevent companies from using multiple industry standards Understanding the SASB Standards.
Does every topic in an industry standard apply?
No: SASB standards address the typical company in an industry and are not a floor or ceiling for an individual company’s sustainability disclosures Understanding the SASB Standards.
Module 01 / 03
Included topic
Assess whether it applies to the business.
Module 02 / 03
Missing matter
Consider relevant matters beyond the typical industry list.
Module 03 / 03
Conclusion
Keep company-specific reasons and evidence.
Read the detailed guidance and evidence
Cairn’s fictional reviewer does not mark an industry topic material solely because it appears in the Finder.
The financial materiality guide helps connect a topic to the undertaking’s prospects.
An atypical business can need information not captured by the initial industry list.
What should you read after finding a topic?
Read the disclosure topic, associated metrics, technical protocols and relevant activity metrics rather than copying a heading into a report Understanding the SASB Standards.
| Step or record | Useful action | Review limit |
|---|---|---|
| Disclosure topic | Understand the risk or opportunity addressed. | A topic label is not the answer. |
| Metric | Review the information it measures. | Relevance needs undertaking-specific judgement. |
| Technical protocol | Read the definition and compilation method. | Do not invent a similar calculation. |
| Activity metric | Understand the scale and context. | A quantity needs a defined population. |
Read the detailed guidance and evidence
The sustainability data-management guide supports the evidence-file test once the relevant information has been selected.
This page does not reproduce a proprietary industry table or imply that a downloaded metric is already supported by company evidence.
Does IFRS S1 require every SASB metric?
IFRS S1 requires reference to and consideration of the applicability of SASB disclosure topics, which is different from automatically reporting every industry metric IFRS S1 paragraph 55(a).
Module 01 / 03
Source
Identify the relevant industry topics.
Module 02 / 03
Applicability
Evaluate them against the business.
Module 03 / 03
Information
Disclose material information under the reporting basis.
Read the detailed guidance and evidence
The IFRS Foundation’s standard overview explains the investor-focused objective and risks and opportunities affecting prospects IFRS S1 overview.
Cairn’s fictional decision note therefore records both the source considered and why particular information was selected.
The IFRS S1 guide explains that wider framework.
Is the UK SRS instruction exactly the same?
No: the final UK SRS S1 wording makes the corresponding SASB source reference permissive, so retain which text the undertaking is applying UK SRS S1 paragraphs 55(a) and 58(a).
| Step or record | Useful action | Review limit |
|---|---|---|
| IFRS basis | Read the issued international paragraph. | Do not silently replace shall with may. |
| UK basis | Read the endorsed UK paragraph. | Do not import the international instruction unchanged. |
| Application route | Identify the relevant reporting obligation separately. | Choosing an industry does not establish legal scope. |
| Judgement | Retain information-selection reasons. | Neither wording makes every metric automatically reportable. |
Read the detailed guidance and evidence
The UK SRS comparison develops the differences and UK SRS scope addresses the separate applying route.
How does a topic become material information?
Trace the topic to the business’s risks or opportunities and the information that could influence primary users’ resource-provision decisions IFRS S1 paragraphs 3 and 17–19.
Module 01 / 03
Business context
Identify the activity and dependency.
Module 02 / 03
Financial effect
Explain a plausible pathway to prospects.
Module 03 / 03
Information
Retain the specific material answer and evidence.
Read the detailed guidance and evidence
Cairn’s fictional team reviews service continuity assumptions and the consequences for customer delivery commitments without asserting that an official SASB metric applies.
The IFRS materiality educational material illustrates the concepts but does not add requirements to the standards November 2024 educational material.
What should the company-specific file retain?
Keep the industry navigation record and the evidence supporting the selected answer rather than merely saving a screenshot of a tool.
| Step or record | Useful action | Review limit |
|---|---|---|
| Activity map | Business activities and candidate industries. | Can the industry choice be explained? |
| Topic review | Relevant matters and reasons. | Was the list treated as automatic? |
| Metric record | Definition, period, unit and sources. | Can the calculation be reproduced? |
| Review | Owner, uncertainty and output location. | Does the narrative match the evidence? |
Read the detailed guidance and evidence
The materiality matrix guide explains a separate visual-summary tool and should not be confused with the Foundation’s named Map or Finder.
The report template helps retain the broader reporting file.
Is the SASB map an ESRS materiality matrix?
No: SASB industry tools support investor-focused topics, while an ESRS assessment and a company’s visual summary have their own reporting purpose and evidence requirements SASB Standards Understanding the SASB Standards.
Module 01 / 03
Industry tool
Helps locate relevant standards and topics.
Module 02 / 03
Assessment
Evaluates the undertaking’s circumstances.
Module 03 / 03
Graphic
Communicates selected conclusions.
Read the detailed guidance and evidence
Cairn’s fictional file uses the Finder as research input rather than a substitute for an impact assessment or a statutory scope review.
The double materiality guide explains the separate ESRS task without implying that SASB navigation determines it.
What should software and advisers demonstrate?
Ask for the activity-to-industry-to-evidence trail rather than an unsupported claim that a topic map proves reporting compliance.
| Step or record | Useful action | Review limit |
|---|---|---|
| Navigation | Identify the actual source and access route. | Restricted content is not invented. |
| Selection | Explain industries and topics considered. | One primary label does not erase other activities. |
| Measurement | Apply the relevant definition and records. | A field name does not prove a supported result. |
| Export | Retain reasons, evidence and review history. | Another reviewer can continue the work. |
Read the detailed guidance and evidence
Ask software suppliers to demonstrate export and reporting consultants to define their selection and review outputs.
The standards homepage provides the wider comparison before another framework is added.
What does a useful navigation result look like?
The output is a reasoned list of sources to review and questions to resolve rather than a certificate or automatic company materiality verdict.
Module 01 / 03
Selected sources
Record the standard and version.
Module 02 / 03
Open questions
Identify missing applicability or evidence decisions.
Module 03 / 03
Next step
Assign the reviewer and reporting output.
Read the detailed guidance and evidence
Cairn’s fictional reviewer retains rejected candidate descriptions as well as the selected ones so a later business change can be reassessed.
The example illustrates a research method and does not claim that the group has completed its reporting requirements.
How can a team use the tools responsibly?
This editorial nine-step sequence supports source navigation rather than a mandatory SASB procedure.
- 101
Describe activities
Map the undertaking’s actual operations. - 202
Open owner sources
Use the IFRS Foundation and Navigator routes. - 303
Compare industries
Read descriptions rather than labels alone. - 404
Review several standards
Consider relevant mixed activities. - 505
Investigate topics
Retain company-specific applicability reasons. - 606
Read protocols
Check definitions before collecting metrics. - 707
Assess information
Apply the reporting basis and materiality. - 808
Review evidence
Keep uncertainty and ownership visible. - 909
Retain the trail
Export sources, reasons and report mapping.
Frequently asked
Questions people ask
Who owns the SASB Standards?
The IFRS Foundation states that the ISSB is responsible for the standards.
Is the Materiality Finder publicly accessible?
The reviewed Finder page provides public industry and topic navigation.
What did the Materiality Map URL show?
On 26 October 2026 it returned the Navigator welcome and sign-in page, so this review does not describe content behind that access point.
Can a business use several industry standards?
Yes: a single primary SICS classification should not prevent using several standards where relevant.
Does IFRS S1 require all SASB metrics?
It requires referring to and considering applicable SASB topics rather than automatically reporting every metric.
Does a map determine company materiality?
No: the owner puts the applicability and disclosure judgement on the company and describes industry standards as a useful guide rather than a floor or ceiling.
Sources
Primary sources
Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.
- IFRS FoundationSASB Standards
- IFRS FoundationUnderstanding the SASB Standards
- IFRS FoundationSICS industry list, 10 October 2025
- SASB Navigator / IFRS FoundationMateriality Finder
- SASB Navigator / IFRS FoundationMateriality Map access route
- SASB Navigator / IFRS FoundationFind your industry access route
- IFRS FoundationIFRS S1 issued text
- Department for Business and TradeUK SRS S1
- IFRS FoundationIFRS S1 standard overview
- IFRS FoundationMaterial information educational material, November 2024