$102\mathrm{.}5$ points

A popular tool for assessing materiality is the SASB Materiality

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that provides context$-$specific issues for financial reporting disclosures.

$112\mathrm{.}5$ points

The majority of companies that report sustainability performance in the S&P $500$ use the

framework, which is the most widely used sustainability reporting framework in

the world.

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European Union

World Bank

Global Reporting Initiative