What is the primary purpose of SASB's concept of material topics and metrics?

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The purpose is to identify topics and metrics that are financially material and decision-useful for investors. SASB focuses on sustainability information that could influence a company’s financial performance or enterprise value, translating those topics into sector-specific metrics so investors can compare and assess potential risks and opportunities within an industry. This approach ensures disclosures are relevant to investment decisions and integrate with financial analysis. It isn’t about standardizing all environmental metrics globally, replacing financial accounting standards, or limiting disclosures to regulatory compliance; it centers on material issues that can affect financial results and capital allocation decisions.