Place the broccoli in a steamer basket; place in a saucepan over 1 in. of water. Bring to a boil; cover and steam for 5-7 minutes or until crisp-tender.
Meanwhile, in a small saucepan, combine the sugar, oil, soy sauce and vinegar. Cook and stir over medium heat until sugar is dissolved.
Transfer the broccoli to a serving bowl.
Drizzle with soy sauce mixture; sprinkle with sesame seeds.