The approach to governance in the SASB Standards differs from a more traditional assessment of board structures, processes and shareholder rights. Because many of these traditional governance topics are addressed by existing regulation—including stock exchange listing requirements and industry-based or jurisdictional principles and codes—SASB Standards instead include industry-based performance metrics likely to serve as indicators of governance quality, such as fines and settlements, violations, accidents, etc. In this regard, SASB Standards recognize that while corporate governance drives value across every sector, each industry also has its own unique governance profile. For example, the governance issues most likely to be considered in investors’ assessments of enterprise value might involve systemic risks (as in the Financials sector), or operations in highly regulated markets (as in the Infrastructure sector) SASB Standards metrics for these and other issues are intended to complement—not replace—existing, well-established frameworks for reporting on traditional governance issues, such as those developed by the International Corporate Governance Network (ICGN), the Council of Institutional Investors (CII) and the Investor Stewardship Group.