Limitations

Scores and ratings reflect typical impacts at sector level, and may not be specific enough to capture the reality of every company.

SBTN

This is why Step 1a is followed directly by Step 1b, in which companies introduce their own data to refine the materiality assessment.

Development

The materiality ratings represent potential impacts and not actual impacts. Development work around the ratings is ongoing, in particular to explore and implement improvements to upstream and downstream links using input-output modelling.