No. As an independent standard-setter, the IFRS Foundation does not provide advisory services. The reporting company is responsible for determining which sustainability-related issues are most likely to represent risks or opportunities and which information to disclose.
SASB Standards are designed to identify sustainability topics most likely to be considered by investors in their decision-making for the typical company within a particular industry and develop high-quality, comparable disclosures on such topics for use by investors and other providers of financial capital.
As such, SASB Standards may serve as a useful input to a company’s approach to assessing materiality, enterprise risk management or other internal deliberations that may influence communications with investors.