On this basis, he concludes that OCI is a better performer and has lower risk because the sum of the scores is 8 (versus 7 for DM). He takes his work to his boss, Loretta Liu, who tells Sam that his analysis would be improved if he considered what the SASB Standards say about the materiality of each issue for companies in that sector/industry. A) Recalculate Sam's ESG scores in a way that incorporates Loretta's feedback. Which company is the preferred investment on this basis? Briefly explain your answer. Sam does additional research on the companies and discovers that many Delicious Meals employees have sustained severe injuries on the job working in the kitchens. They are subject to several lawsuits based on these injuries. B) Outline one flaw in only using the SASB Standards to determine materiality for Delicious Meals, based on Sam's additional research