No. as an independent standard-setter, the IFRS Foundation and does not provide advisory services. The reporting entity is responsible for determining which sustainability issues are most likely to represent significant 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 assessments of enterprise value (positively or negatively) over the short, medium or long term 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.