How are 'units of measure' specified in SASB metrics?

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Multiple Choice

How are 'units of measure' specified in SASB metrics?

Standardization of units of measure is essential for SASB metrics so data can be compared consistently across companies and over time. SASB defines the unit of measure for each metric, ensuring that the information reported is meaningful and comparable, regardless of who reports it. This helps investors assess performance on a like-for-like basis, using metrics such as emissions or energy use per unit of production, or revenue-related measures, rather than leaving interpretation up to each company. Units are not determined by individual companies, nor are they identical across all metrics or industries; they are specified by SASB for each metric to fit the nature of the data. The units are specified, not omitted, to support reliable benchmarking and trend analysis.

Standardization of units of measure is essential for SASB metrics so data can be compared consistently across companies and over time. SASB defines the unit of measure for each metric, ensuring that the information reported is meaningful and comparable, regardless of who reports it. This helps investors assess performance on a like-for-like basis, using metrics such as emissions or energy use per unit of production, or revenue-related measures, rather than leaving interpretation up to each company. Units are not determined by individual companies, nor are they identical across all metrics or industries; they are specified by SASB for each metric to fit the nature of the data. The units are specified, not omitted, to support reliable benchmarking and trend analysis.

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