SASB identifies sustainability disclosure topics that are reasonably likely to significantly impact the financial condition, operating performance, or risk profile of the typical company in each of 77 industries. Therefore, SASB Standards are a useful tool to guide company disclosure of sustainability information that a company has determined to be material to its business. Although different disclosure frameworks and standards have adopted a range of definitions of “materiality” focused on different users and objectives, SASB Standards are designed to facilitate the disclosure of the subset of sustainability information most likely to impact financial performance and long-term enterprise value. SASB Standards are designed to be used in communication to investors. See our Conceptual Framework for more information.