SASB does not prescribe disclosure requirements. A company determines for itself which SASB Standards are relevant to it, which disclosure topics are financially material to its business, and which associated metrics to report. When a company determines that a sustainability topic is financially material to its business, SASB’s voluntary 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” section of the SASB Implementation Primer. Informed by extensive investor feedback, SASB’s Standards Application Guidance recommends that when a company omits or modifies a SASB metric, it should disclose its rationale for doing so.