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.
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 performance metrics are well-aligned with those commonly in use.
For more information, see the “Understanding SASB Standards” section of the SASB Standards Implementation Primer.