How should contradictions between SASB metrics and other reporting standards be handled?

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Multiple Choice

How should contradictions between SASB metrics and other reporting standards be handled?

When contradictions exist between SASB metrics and other reporting standards, the practical approach is to provide cross-references, explain materiality differences, and harmonize where possible. SASB emphasizes investor-relevant, sector-specific metrics, but other standards may prioritize different scopes or definitions. By linking SASB disclosures to related standards (cross-referencing), you help readers see how the same issue is treated across frameworks. Explaining materiality differences clarifies why a metric may appear different or emphasize different aspects, which helps users interpret the information accurately. Where feasible, harmonization or alignment of metrics and disclosures reduces confusion and improves comparability for investors. Other options fail because ignoring differences sacrifices comparability and transparency; trying to re-run SASB to match other standards isn’t a defined or practical process; and removing SASB metrics would remove useful, decision-relevant information for investors.

When contradictions exist between SASB metrics and other reporting standards, the practical approach is to provide cross-references, explain materiality differences, and harmonize where possible. SASB emphasizes investor-relevant, sector-specific metrics, but other standards may prioritize different scopes or definitions. By linking SASB disclosures to related standards (cross-referencing), you help readers see how the same issue is treated across frameworks. Explaining materiality differences clarifies why a metric may appear different or emphasize different aspects, which helps users interpret the information accurately. Where feasible, harmonization or alignment of metrics and disclosures reduces confusion and improves comparability for investors.

Other options fail because ignoring differences sacrifices comparability and transparency; trying to re-run SASB to match other standards isn’t a defined or practical process; and removing SASB metrics would remove useful, decision-relevant information for investors.

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