Can a company report SASB metrics at the subsidiary level? If yes, under what condition?

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Multiple Choice

Can a company report SASB metrics at the subsidiary level? If yes, under what condition?

Materiality and boundary drive what SASB metrics should be disclosed and where they’re reported. A company can report SASB metrics for a subsidiary when that subsidiary’s activities are material to the overall boundary of the reporting entity. In addition, the company may also present consolidated metrics for the entire group, as long as the metrics are properly aggregated to accurately reflect the organization’s overall sustainability performance and avoid double-counting. So, the best answer is that reporting at the subsidiary level is allowed if the subsidiary’s activities are material to the overall boundary, or if the company uses consolidated metrics with proper aggregation.

Materiality and boundary drive what SASB metrics should be disclosed and where they’re reported. A company can report SASB metrics for a subsidiary when that subsidiary’s activities are material to the overall boundary of the reporting entity. In addition, the company may also present consolidated metrics for the entire group, as long as the metrics are properly aggregated to accurately reflect the organization’s overall sustainability performance and avoid double-counting.

So, the best answer is that reporting at the subsidiary level is allowed if the subsidiary’s activities are material to the overall boundary, or if the company uses consolidated metrics with proper aggregation.

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