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Figure 1-5 shows the details of the cube’s third dimension, where the SASB has identified, per industry sector, the likely financially material ESG issues. These are just indicators, and investors can choose their own material issues that are relevant to their values. They are as follows:

 Environment: Greenhouse gas emissions and biodiversity impacts

 Social capital: Human rights/community relations and data security and privacy

 Human capital: Diversity/inclusion and fair labor practices

 Business model and innovation: Life cycle impacts of products and product packaging

 Leadership and governance: Supply chain management and accident/safety management

© John Wiley & Sons, Inc.

FIGURE 1-5: Material indicators per the SASB’s Materiality Map.

ESG strategies, applicable by type of client or sustainability preference, can be visualized relative to given industry sectors. For example, you might have a client seeking an alignment strategy (ESG Strategies on the Y-axis), focused on a social or environmental goals solution (Material Indicators on the Z-axis) within the transportation sector (Industry Sectors on the X-axis). If specific companies from the transportation sector are overlaid on top of this approach, a Best-in-Class filter could also be applied to identify the right addition to a portfolio.