How Do SASB Standards Differ from Other Sustainability Reporting Frameworks?
Unlike some other sustainability reporting frameworks that provide a broad overview of a company's sustainability performance, SASB standards are specifically tailored to identify the sustainability issues that are financially material to a particular industry. This focus on financial materiality makes SASB standards particularly useful for investor relations and financial decision-making. Moreover, SASB standards are designed to be compatible with other major frameworks, such as the Global Reporting Initiative (GRI) and the Task Force on Climate-related Financial Disclosures (TCFD).