Related Experiment Video
Updated: Jan 10, 2026
09:39
Production and Testing of Moisture Behavior and Thermal Properties of Rapeseed Straw and Ganoderma resinaceum Mycelium Bio-Composites
Published on: September 5, 2025
535
A double-edged sword: materiality classifications of sustainability topics
Max Göttsche1, Paul A Griffin2, Florian Habermann1,3
1Ingolstadt School of Management, Catholic University of Eichstätt-Ingolstadt, Ingolstadt, Germany.
Review of Accounting Studies
|November 24, 2025
Summary
Firms improved sustainability performance on topics deemed material by the Sustainability Accounting Standards Board (SASB), while worsening on non-material topics. This shift was driven by shareholder pressure and executive compensation linked to sustainability.
Area of Science:
- Corporate Sustainability
- Financial Reporting
- Environmental, Social, and Governance (ESG) Performance
Background:
- The Sustainability Accounting Standards Board (SASB) categorizes sustainability issues as material or non-material for investors.
- Understanding how these classifications influence corporate behavior is crucial for assessing sustainability performance.
Purpose of the Study:
- To investigate whether and how SASB classifications impact U.S. firms' sustainability performance.
- To analyze the channels through which these changes occur.
Main Methods:
- Utilized staggered release of SASB classifications (2013-2016) as a natural experiment.
- Measured corporate sustainability performance using RepRisk scores, reflecting ESG incidents.
Main Results:
- RepRisk scores decreased for material sustainability topics post-SASB classification release.
- Scores increased for non-material sustainability topics, indicating a shift in focus.
- Firms adjusted internal policies to align with SASB classifications.
Conclusions:
- Firms prioritize sustainability topics deemed material by SASB, potentially at the expense of non-material issues.
- Shareholder pressure and executive compensation incentives drive these changes in corporate sustainability focus.
Related Concept Videos
01:43Sustainable Development
14.7K
As the human population continues to grow and use resources, we must be mindful of our planet’s natural limits. Sustainable development provides a pathway to maintain and improve human life now while also ensuring that future generations will have the resources that they need. The long-term success of sustainability efforts rests on understanding the interplay between human actions and ecological systems.
14.7K
01:26Design Example: Sustainability in Concrete Building
379
As the construction industry moves towards more eco-friendly practices, concrete's adaptability and its ability to incorporate sustainable features make it a key material in the drive towards greener building solutions.
There are multiple approaches to achieve sustainability in a commercial concrete building. For instance, construct a concrete parking area under the building, utilizing pervious concrete paver blocks in open areas to facilitate rainwater collection through an underground...
There are multiple approaches to achieve sustainability in a commercial concrete building. For instance, construct a concrete parking area under the building, utilizing pervious concrete paver blocks in open areas to facilitate rainwater collection through an underground...
379
01:27Ethical Issues
2.0K
Nurses are essential in patient care, upholding the ethical principles of their profession and effectively navigating ethical dilemmas. Neglecting ethical issues can lead to inadequate patient care, compromised therapeutic relationships, and moral distress among healthcare workers.
Ethical Concerns in Healthcare:
Ethical Concerns in Healthcare:
2.0K
01:29Aggregates Classification
956
Aggregate classification is generally based on its size, petrographic characteristics, weight, and source. Size classification ranges from coarse to fine aggregates, defined by the size of the particles. Coarse aggregates are particles that do not pass through ASTM sieve No. 4, and aggregates that pass through the sieve are fine aggregates.
Petrographic classification groups aggregates based on common mineralogical characteristics. Some of the common mineral groups found in aggregates are...
Petrographic classification groups aggregates based on common mineralogical characteristics. Some of the common mineral groups found in aggregates are...
956
02:49Classifying Matter by State
101.7K
Chemistry is the study of matter and the changes it undergoes. Matter is anything that has mass and occupies space. Matter is all around us; the air, water, soil, mountains, even our bodies are all examples of matter. Matter is divided into three states — solid, liquid, and gas — that are commonly found on earth. The fourth state of matter, plasma, occurs naturally in the interiors of stars.
101.7K
01:21Dimensions of Health and Illness
10.2K
The factors influencing the health-illness continuum can be internal or external and may or may not be under conscious control. They are related to the following eight human dimensions, and each dimension is interrelated to one other.
10.2K