SASB’s take on GRI, IIRC and Materiality

SASB_and_other_frameworksI will soon post a review of GRI’s changes to G4. In the interim, Katie Schmitz Eulitt and Marisa Mackey (of SASB) have published an interesting view on the state of CSR disclosure, which makes some interesting connections to materiality.

Some of you might also be interested to know about SASB’s views on materiality of issues in the following sectors: Biotechnology, Pharmaceuticals, Medical Equipment & Supplies, Health Care, Delivery, Health Care Distribution and Managed Care.

I suspect their views are slightly tainted by who they work for, but their views are interesting nonetheless.


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