What does boundary and measurement mean in SASB metric design?

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In SASB metric design, boundary and measurement focus on what is counted in a metric and how it is quantified. Boundary defines which entities and activities are included—such as which subsidiaries, operations, products, or geographies—so the metric reflects a specific scope. Measurement covers how the metric is calculated—data sources, units, calculation method, time period, and any estimation or aggregation rules—ensuring the result is consistent and comparable over time and across firms. This combination—clearly specifying inclusions and the calculation approach—best captures what the metric represents. The other options touch on regulatory focus, stakeholder descriptions, or investor preferences, which relate to different aspects but not the bound and quantify aspects of the metric itself.