How should supplier-related metrics be treated under SASB?

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The focus is on material topics and the reporting boundary. If supplier activities influence material sustainability topics and those activities fall within the entity’s reporting boundary, you should include supplier-related metrics. This reflects how the company manages supply-chain risks and opportunities that could affect the material topics it reports on, such as environmental impact, labor practices, or governance in the supply chain. Gather data from suppliers where you have influence or visibility and report those metrics alongside internal performance to give a complete view of how material topics are being managed. It’s not about excluding suppliers by default, reporting only at year-end, or only using financial metrics; include relevant supplier performance metrics that relate to material topics within the defined boundary.