What is SASB's overall objective for sustainability reporting?

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SASB aims to provide information that is financially material and tailored to each industry, so investors can understand how sustainability factors may affect a company’s financial performance and risk profile. By focusing on topics and metrics that truly matter for financial outcomes, the disclosures become more decision-useful and comparable across peers and over time. This emphasis on financial relevance and industry specificity distinguishes SASB from broader or purely regulatory or philanthropic reporting. In short, the objective is to deliver sustainability information that directly informs investment decisions, not just to increase the volume of non-financial disclosures or to address compliance or charitable activities.