How should SASB differentiate between a quantitative metric and a qualitative disclosure?

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The key idea is that SASB treats information as two complementary forms: measurable data and narrative context. Quantitative metrics provide numerical data you can compare over time or across peers (for example, emissions or energy use per unit of output). Qualitative disclosures offer the narrative context that explains how governance, risk management, and strategy address sustainability issues. This combination gives investors both the hard numbers and the explanation of how the company oversees and integrates those issues into its business. So the best answer is that quantitative metrics provide numerical data, while qualitative disclosures explain governance, risk management, and strategy. The other descriptions mix up roles or claim the disclosures are the same, which isn’t how SASB structures sustainability information.