How should a company handle data gaps for SASB metrics?

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When SASB metrics have data gaps, the emphasis is on transparency and progress toward better data. The best approach is to document where data are missing, use reasonable estimates only when appropriate, clearly disclose the assumptions behind those estimates, and outline concrete steps and a timeline to improve data collection for future periods. This preserves comparability, informs users about the level of precision, and shows a commitment to improving data quality over time.

Postponing reporting indefinitely leaves users without essential information. Ignoring gaps and reporting only complete metrics hides potentially material issues. Replacing missing data with market benchmarks without disclosure can mislead stakeholders about the company’s actual performance because benchmarks may not reflect the specific context or material factors for the company.