A company determines for itself which SASB Standards are relevant to it, which disclosure topics represent significant risks and/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 standardize disclosure on that topic, for the benefit of both companies and investors.
For more information on determining which disclosure topics and associated metrics to disclose, see the “Determine Which Disclosure Topics are Applicable” subsection within the SASB Standards Implementation Primer. 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.