PUBLIC METHODOLOGY

How the Explorer works

SASB’s 11-sector and 77-industry classification provides the structure. SRSR Lab curates separate risk and opportunity pathways for each industry using public evidence and records the causal sequence from a driver, through an operational impact, to a qualitative financial impact.

PATHWAY

An industry-level hypothesis describing how a sustainability-related condition may affect operations and financial performance.

DRIVER

The condition or change that initiates the pathway.

OPERATIONAL IMPACT

The resulting change in activities, assets, resources, capacity or operating conditions.

FINANCIAL IMPACT

The qualitative route through which the operational effect may reach costs, revenue, assets, liabilities, financing or cash flow.

WHAT MANAGEMENT CAN CHANGE

Variables management can materially influence. These are not prescribed actions or targets.

OPERATIONAL AND FINANCIAL KPIS

Possible indicators for monitoring the pathway. Inclusion does not prescribe a target or imply that higher or lower is always better.

OBSERVED COMPANY PRACTICE

A selected example identified in public company disclosure. It is not exhaustive, an independently verified performance assessment or a recommendation for every company.

EVIDENCE

Public sources supporting the industry context or pathway mechanism. A citation does not independently verify every causal claim.

BOUNDARY

The scope and limitations that prevent overlap or overstatement.

• Pathways are industry-level hypotheses, not company findings.
• Financial implications are qualitative and unquantified.
• You determine importance; the Explorer does not calculate materiality.
• The five review choices organize the user’s review and do not constitute a materiality conclusion.
• Multi-industry pathways are consolidated only when their mechanisms are substantively equivalent.

Methodology boundary
The Explorer does not determine materiality, compliance, probability, financial magnitude or company performance. Populated benchmarks, regulations and targets, prescribed management actions and automated company assessment are outside this public version.