SASB Standards are designed to address sustainability factors that are applicable to the typical company within an industry. In some cases they may:
- Include topics that, for certain companies, may not represent a significant risk or opportunity; and/or
- Not necessarily include every sustainability factor that is relevant to a reporting company.
The SASB Standards Application Guidance recommends that a company disclose its rationale when it omits or modifies a SASB metric. Companies using the SASB Standards as part of their implementation of ISSB Standards should consider the relevant ISSB application guidance.
When choosing to include additional topics in its disclosure, a company should consider providing a narrative describing why the topic is important and reviewing other SASB industry standards in which the topic is covered to ensure that metrics are well-aligned with those commonly in use.
For more information, see Understanding SASB Standards.