In SASB reporting, what practice supports effective accountability for targets?

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Clear assignment of responsibility for achieving targets is the practice that supports effective accountability in SASB reporting. When a specific owner is identified for each target, there is a concrete point of accountability, which drives focus, ensures resources and actions are aligned, and makes progress traceable through regular reporting. This ownership underpins governance and enables transparent disclosures about who is responsible, how progress is measured, and what happens if targets are not met. Without a designated owner, targets can become ambiguous, reducing accountability and hampering performance. If targets were shared by all employees with no accountability, internal control weakens; if targets are set by external consultants only, ownership and integration with strategy suffer; and if accountability is optional for managers, there is little enforcement to drive improvement.