How are SASB standards organized to reflect different industries?

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SASB organizes its standards by industry so the disclosures focus on the topics that actually drive value for a given sector. Each industry standard identifies material topics that are likely to affect financial performance in that industry and provides metrics tailored to those topics. This industry-specific design lets companies report on the most relevant sustainability issues and enables meaningful comparisons among peers within the same industry. Other organizational approaches like grouping by geography, company size, or risk category wouldn’t align topics with the financial materiality that varies across industries.