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What best describes the SASB's materiality map? A It describes which materials are the most...

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Accounting

What best describes the SASB's materiality map?

A It describes which materials are the most toxic to the environment

B It focuses on the pollutants emitted by the company's operations and ranks them from most to least damaging

C It was developed by companies to respond to stakeholder pressure for environmental stewardship

D It's an objective study of nonfinancial materiality viewed through an investment lens

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