Sam Jones is comparing the ESG risks of Shonky Building Supplies (SBS), a construction materials company, and Plummet Airways (PA), an airline. He is only considering 5 areas and rating companies either 1 for poor performance on the ESG issue, or 2 for good performance. He has finished his ratings on each issue and put together the table below: Company Name Shonky Building Supplies (SBS) Plummet Airways (PA) Industry GHG Emissions Construction Materials Airlines Energy Management 2 2 Employee Health and Safety 2 2 Critical Incident Risk Management Labour Practices On this basis, he concludes that PA is a better performer and has lower risk because the sum of the scores is 8 (versus 7 for SBS). He takes his work to his boss, Loretta Liu, who tells Sam that his analysis would be improved if he considered the materiality of each issue for companies in that sector/industry as defined by SASB's Materiality Map. A) Why is materiality important? Which issues are considered material by SASB for each company? B) Based on your answer to (A), and only using the information provided above and SASB's Materiality Map, calculate ESG scores that incorporate materiality. Which company is the preferred investment on this basis? Briefly explain your answer.