- Arvinder Tiwana, Senior ESG Analyst
At Nordea Asset Management (NAM), the SASB Materiality Map is an important foundation of both our proprietary ESG scoring and our engagement process. However, the following case study about NAM’s engagement with Samsung SDI, a holding in Nordea’s Emerging Stars Equity Strategy, illustrates how important it is for users of SASB Standards and the SASB Materiality Map to combine the comparable industry-based aspects of the Map with their own knowledge of company-specifics.
Please note: SASB Standards Knowledge Hub resources were developed before August 2022, at which time the International Sustainability Standards Board (ISSB) of the IFRS Foundation assumed responsibility for the SASB Standards. These items may include concepts that are not aligned with the way in which ISSB Standards are applied. Please contact us with any questions.