Innovation in the Technology and Communications sector is playing a powerful role in improving the sustainability performance of companies, governments and individuals across the economy. Disruptive sector trends such as cloud computing, expansion of mobile device usage, machine learning and big data analytics present new risks and opportunities for companies in the sector. This year SASB conducted research and convened industry working groups to identify and refine a minimum set of material environmental, social and governance (ESG) issues and related accounting metrics for six industries.