What is a key characteristic of SASB's industry-specific approach?

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The main idea is that SASB's industry-specific approach tailors topics and metrics to the business model and stakeholder expectations of each industry. This means the standards identify which sustainability issues are most financially material for a given industry and choose metrics that reflect that industry’s specific risks and opportunities. By focusing on what matters most to investors within a particular sector, SASB provides disclosures that are comparable among peers in the same industry while remaining relevant across different sectors. It also incorporates stakeholder expectations—such as customers, regulators, and communities—as they relate to the industry, and it covers not just environmental topics but the full spectrum of environmental, social, and governance issues that are material for that industry.