Not necessarily. Companies may opt to use SASB Standards to disclose information through a variety of channels used to communicate with investors, including annual reports to shareholders, integrated reports, sustainability reports, stand-alone reports, investor relations websites and regulatory filings. The best choice will depend on the company’s circumstances and the laws and regulations that govern the company’s disclosures. For more information, see “Deciding Where to Disclose” within the SASB Standards Implementation Primer. For examples of how companies use SASB Standards in a variety of reporting channels, see Companies Reporting with SASB Standards.
Articles in this section
- My company wants to disclose information using SASB Standards. How should we get started?
- What should I do if my company operates in more than one SICS industry?
- Do SASB Standards have to be used in regulatory filings?
- Does my company have to disclose information on every topic and metric in the SASB Standard for our industry?
- What should I do if the SASB Standard for my industry does not include a disclosure topic that my company has determined is important?
- Does reporting in accordance with a SASB Standard constitute acknowledgement that the topic in the Standard are financially material?
- Does the IFRS Foundation review, provide feedback on or assure disclosures before they are published?
- Can the IFRS Foundation participate in or provide input on my company's materiality assessment?
- Are SASB Standards relevant to companies outside the US?
- My company is not listed in SICS® or is listed as belonging to the wrong industry. What should I do?