How are SASB standards organized in relation to industry?

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The main idea is that SASB organizes standards by industry so disclosures are directly relevant to what affects financial value in that sector. Each industry standard identifies the material topics that are most likely to impact a company’s performance in that industry and provides a set of metrics tailored to measure those topics. This industry-specific tailoring makes it easier to compare peers within the same industry and to focus on the sustainability factors investors care about. Geography isn’t the organizing principle, and while broad topic areas exist, the exact topics and metrics are customized to each industry rather than universal across all industries.