An integrated report is a concise communication about how an organisation’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation, preservation or erosion of value in the short, medium and long term.
SASB Standards provide the disclosure topics and metrics needed to accurately assess the effectiveness of a business’s governance, strategic planning and risk management, enabling better comparability and accountability. Likewise, the Standards enable the communication of performance on sustainability risks and opportunities in greater detail and with greater comparability.
For more information, read “Strengthening an Integrated Report Using SASB Standards” and the “Complementary Tools: Using the Integrated Reporting Framework and SASB Standards Together” paper.