This course is taught via a live online classroom over 4 sessions, each of 4 hours' duration. How do companies decide what ESG information they will measure, track, and report? Why do companies choose some disclosures over others? In this course, we will survey the SASB disclosures and direct our focus toward the SASB Materiality Map. We will explore how to establish that which is material to a company or portfolio based on SASB guidance.