What is the expected role of external assurance in SASB disclosures?

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Multiple Choice

What is the expected role of external assurance in SASB disclosures?

External assurance in SASB disclosures serves to provide credibility to the reported information. It is not universally required, but it adds value, especially for material topics. When assurance is pursued, it can cover the data accuracy and completeness of the metrics and the processes used to collect and report them, which helps investors and other stakeholders trust the disclosures. For topics that are material to the business and stakeholders, assurance can meaningfully strengthen confidence in the reported numbers and related disclosures, while for less material areas the benefit may be smaller and less likely to be pursued.

External assurance in SASB disclosures serves to provide credibility to the reported information. It is not universally required, but it adds value, especially for material topics. When assurance is pursued, it can cover the data accuracy and completeness of the metrics and the processes used to collect and report them, which helps investors and other stakeholders trust the disclosures. For topics that are material to the business and stakeholders, assurance can meaningfully strengthen confidence in the reported numbers and related disclosures, while for less material areas the benefit may be smaller and less likely to be pursued.

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