What is a typical example of an environment topic in SASB that many industries address?

• A. Energy management, greenhouse gas emissions, water & wastewater management, waste management.
• B. Employee training and leadership development.
• C. Marketing and branding strategy.
• D. Customer satisfaction surveys.

Answer: (A)

In SASB, environmental topics cover how a company uses resources and affects natural systems, focusing on practical, measurable areas like energy management, greenhouse gas emissions, water and wastewater management, and waste management. These topics come up across many industries because they relate directly to the company’s operations, efficiency, and impact on the environment, making them typical environmental disclosures. The other options align more with human capital (employee training and leadership development) or with marketing and customer aspects (marketing strategy and customer surveys), which are not considered environmental topics in SASB. So the listed environmental areas are the best fit for what many industries address.