In SASB topic-to-metrics mapping, MMM guidance is used to ensure alignment. Which statement is correct?

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Multiple Choice

In SASB topic-to-metrics mapping, MMM guidance is used to ensure alignment. Which statement is correct?

The idea being tested is how MMM guidance in SASB topic-to-metrics mapping ensures the topics are paired with the right metrics so disclosures are both relevant and comparable. In SASB, topics represent material sustainability issues and metrics are the quantitative measures used to report them. MMM guides the alignment so each topic links to metrics that truly reflect its material impacts, which helps ensure information is decision-useful and comparable across companies within the same industry and over time. Formatting rules, a fixed universal set of metrics for every topic, or auditing requirements aren’t what MMM governs, so those choices don’t fit.

The idea being tested is how MMM guidance in SASB topic-to-metrics mapping ensures the topics are paired with the right metrics so disclosures are both relevant and comparable. In SASB, topics represent material sustainability issues and metrics are the quantitative measures used to report them. MMM guides the alignment so each topic links to metrics that truly reflect its material impacts, which helps ensure information is decision-useful and comparable across companies within the same industry and over time. Formatting rules, a fixed universal set of metrics for every topic, or auditing requirements aren’t what MMM governs, so those choices don’t fit.

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