Materiality Assessment in Action – Samsung Case Study

Arvinder Tiwana, Senior ESG Analyst

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Executive Summary

Materiality is a crucial concept within ESG, and the SASB Standards and associated Materiality Map provides a clear foundation that can be used in different parts of the ESG investment process. 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.

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