How should governance information for SASB topics be presented?

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Governance information for SASB topics should describe how the organization oversees sustainability, including board oversight, management responsibilities, and the internal controls that relate to sustainability topics and metrics. This framing shows who is accountable for sustainability performance, how decision-making is structured, and what processes ensure the data and disclosures are reliable. It connects governance to risk management and verification by detailing how data is collected, monitored, and validated, and how sustainability metrics are integrated into oversight and reporting.

Providing only external audit findings, describing long-term strategy without governance details, or listing executive compensation unrelated to sustainability misses the essential link between governance and credible reporting. The governance disclosure should demonstrate the framework that governs sustainability information, not just validation or strategic ambition in isolation.