How should business model and innovation topics be disclosed in SASB?

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In SASB, disclosures about business model and innovation should clearly connect how ongoing innovations and changes to the business model drive financial value. The best approach is to present metrics that show the concrete impact of innovations on efficiency, the potential for new revenue streams, or resilience to risks, and to accompany those metrics with context about governance and strategy. This combination gives investors a quantitative view of how innovation affects financial performance and long-term value, while also showing how the company oversees and integrates those innovations within its strategic framework.

Focusing only on product descriptions without metrics misses the financial relevance investors care about. Providing only governance structure omits how innovation actually contributes to value creation. Listing patents with no connection to metrics fails to show whether those innovations translate into financial or strategic benefits. The emphasis on metrics plus governance and strategy context aligns with SASB’s goal of communicating financially material sustainability information.