SASB Standards are designed to address sustainability factors that are applicable to the typical company within an industry. In some cases, they may:
- Include topics that, for certain companies, may not be financially material; and/or
- Not necessarily include every sustainability factor that is financially material to a reporting company.
SASB’s Standards Application Guidance recommends that when a company omits or modifies a SASB metric, it should disclose its rationale for doing so. Please note: Entities using the SASB Standards as part of their implementation of ISSB Standards should consider the relevant ISSB application guidance.
When choosing to include additional topics in its disclosure, a company should consider providing a narrative describing why the topic is important; reviewing other SASB industry standards in which the topic is covered to ensure performance metrics are well-aligned with those commonly in use.
For more information, see the “Understanding SASB Standards” section of the SASB Standards Implementation Primer.