� SASB materiality: in the 2019 process, as a further element of analysis, account was taken of the materiality assessment of the 28 mapped themes obtained using the materiality assessment tool developed by the Sustainability Accounting Standards Board, with reference to a number of sectors, specifically including road and air transport, engineering, construction and logistics. SASB standards[3] specifically focus on how the pertinent themes are perceived by investors. Therefore, this materiality model is mainly based on an assessment of the effects ESG issues can have on the financial conditions or operating performance of companies within a specific sector.