SASB role in sustainability reporting

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Multiple Choice

SASB role in sustainability reporting

Explanation:
SASB provides sector-specific sustainability metrics designed for financial reporting. By tailoring topics and metrics to the realities of each industry, SASB helps investors compare companies on the sustainability issues that are most likely to impact financial performance. These metrics are guidance meant to be used alongside financial disclosures, and adoption is voluntary rather than a single global mandatory standard. SASB does not replace all other frameworks, and its scope goes beyond governance alone to cover a range of topics across environment, social, and governance areas.

SASB provides sector-specific sustainability metrics designed for financial reporting. By tailoring topics and metrics to the realities of each industry, SASB helps investors compare companies on the sustainability issues that are most likely to impact financial performance. These metrics are guidance meant to be used alongside financial disclosures, and adoption is voluntary rather than a single global mandatory standard. SASB does not replace all other frameworks, and its scope goes beyond governance alone to cover a range of topics across environment, social, and governance areas.

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