How should SASB-related data relate to financial statements?

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SASB data should complement financial statements by illuminating financially material sustainability factors; cross-reference where helpful. This means sustainability information is presented in a way that helps users see how environmental, social, and governance issues can influence a company’s financial performance, capital needs, and risk profile. By tying SASB metrics to relevant financial statement line items or disclosures, readers can understand the link between sustainability factors and value creation or destruction. This integrated approach avoids treating sustainability data as separate from the financial picture and provides a clearer, decision-useful view for investors and other stakeholders.

Presenting SASB metrics as a replacement for financial statements would misalign with the purpose of financial reporting and regulatory requirements. Ignoring SASB metrics would leave material information out of the reporting package. Presenting SASB metrics separately with no cross-reference would make it hard to see how sustainability factors drive financial outcomes, reducing usefulness.