Betti, Consolandi, and Eccles (2018)
Betti, Gianni, Costanza Consolandi, and Robert G. Eccles. “The Relationship between Investor Materiality and the Sustainable Development Goals: a Methodological Framework.” Working paper (University of Siena), 2018.
From the authors’ abstract: “In this paper we map the 30 generic ESG issues identified by the Sustainability Accounting Standards Board (SASB) to the SDGs and their targets. We show that some SASB issues are more material for a given SDG than others. We also show that some SASB issues are more important to the SDGs in general than others. We also map the material ESG issues for each of SASB’s 79 industries to the SDGs and to their targets. For each sector, there are particular SDGs where it has high impact and for each SDG there are particular sectors that have a high impact on it, and some sectors are more important to the SDGs in aggregate than others. The same is true at the target level. This mapping can be used as a guide for both companies and investors who want to understand how value-creating ESG performance can contribute to the SDGs.”