Under SASB reporting guidance, when is it acceptable to report SASB metrics at the subsidiary level?

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Multiple Choice

Under SASB reporting guidance, when is it acceptable to report SASB metrics at the subsidiary level?

Understanding what SASB wants is about materiality and the reporting boundary. You should present metrics at the level that best reflects where material sustainability impacts actually occur for the organization. A subsidiary level report is acceptable when the subsidiary’s activities are material to the overall boundary, meaning those impacts matter for the company as a whole, or when you can properly aggregate the subsidiary’s metrics into the consolidated metrics so the overall picture remains accurate and decision-useful. If the subsidiary’s activities aren’t material to the boundary, it’s not the primary vehicle for disclosure—consolidated metrics or a higher-level view should capture those impacts. Reporting at the subsidiary level isn’t required just because a subsidiary exists, and it isn’t restricted to situations where the subsidiary is the parent. That’s why the correct approach is to report at the subsidiary level only when its activities are material to the overall boundary or when consolidated metrics can be properly aggregated.

Understanding what SASB wants is about materiality and the reporting boundary. You should present metrics at the level that best reflects where material sustainability impacts actually occur for the organization. A subsidiary level report is acceptable when the subsidiary’s activities are material to the overall boundary, meaning those impacts matter for the company as a whole, or when you can properly aggregate the subsidiary’s metrics into the consolidated metrics so the overall picture remains accurate and decision-useful.

If the subsidiary’s activities aren’t material to the boundary, it’s not the primary vehicle for disclosure—consolidated metrics or a higher-level view should capture those impacts. Reporting at the subsidiary level isn’t required just because a subsidiary exists, and it isn’t restricted to situations where the subsidiary is the parent.

That’s why the correct approach is to report at the subsidiary level only when its activities are material to the overall boundary or when consolidated metrics can be properly aggregated.

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