An integrated report is a concise communication about how an organization’s strategy, governance, performance, and prospects, in the context of its external environment, lead to the creation, preservation, or erosion of value in the short, medium, and long term.
SASB Standards provide the disclosure topics and accounting metrics needed to accurately assess the effectiveness of a business’s governance, strategic planning, and risk management, enabling better comparability and accountability. It enables the communication of performance on sustainability risks and opportunities in greater detail and with greater comparability.
For more information, read "Strengthening an Integrated Report Using SASB Standards" and check our Knowledge Hub for additional implementation resources.