A company determines for itself which SASB Standards are relevant to its business, which disclosure topics represent significant sustainability-related risks or opportunities, and which associated metrics to report. When a company determines that a sustainability topic is relevant to its business objectives, SASB Standards offer a way to provide standardised disclosure on that topic, for the benefit of both companies and investors.
Informed by extensive investor feedback, SASB Standards Application Guidance recommends that when a company omits or modifies a SASB metric, it should disclose its rationale for doing so. Companies using the SASB Standards as part of their implementation of ISSB Standards should consider the relevant ISSB application guidance.