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 be financially material; and/or
- Not necessarily include every sustainability factor that is financially material to a reporting company.
SASB’s Standards Application Guidance recommends that when a company omits or modifies a SASB metric, it should disclose its rationale for doing so.
When choosing to include additional topics in its disclosure, a company should consider providing a narrative describing why the topic is important; reviewing other SASB industry standards in which the topic is covered to ensure performance metrics are well-aligned with those commonly in use; and contacting the relevant SASB sector analyst to provide feedback on whether the topic should be included in the SASB Standard and why.
For more information, see the “Understanding SASB Standards” section of our Implementation Primer.