TheSASB Materiality MapidentifiesGHG emissionsas amaterial issuein sectors where operations havehigh environmental impact, particularlyextractives and minerals processing. These industries include oil, gas, mining, and related heavy industrial activities.
“SASB indicates that greenhouse gas (GHG) emissions are considered material in more than half the industries within the extractives and minerals processing sector.”
Healthcare and technology sectors are less carbon-intensive in comparison.
[Reference:CFA UK Level 4 Certificate in ESG Investing – Official Training Manual (2021), Chapter 3: Environmental Factors, , ]
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