How does SASB integrate with integrated reporting?

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Integrated reporting aims to show how an organization creates value over time by linking financial results with non-financial factors that drive long-term success. SASB fits into this by providing standardized, industry-specific sustainability metrics and topic disclosures that are decision-useful for investors and other stakeholders. These metrics are designed to be financially material—focused on issues that could impact financial performance or risk—so they complement the financial statements rather than replace them. By incorporating SASB disclosures into an integrated report, a company can present a coherent story that connects sustainability performance to strategy, governance, and financial outcomes, enhancing transparency and comparability across peers. The other ideas miss this linkage: SASB isn’t unrelated, it doesn’t replace financial statements, and its metrics aren’t restricted to standalone annual reports but are intended to augment integrated reporting where relevant.