What is the purpose of 'comparability' in SASB metrics?

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Comparability means presenting metrics in a standardized way so investors can make apples-to-apples assessments. When SASB metrics use consistent definitions, boundaries, units, and reporting scope, data from different companies and from different time periods can be compared reliably. This enables benchmarking, tracking progress, and making informed investment decisions, because differences reflect actual performance rather than varying methodologies. It’s not about privacy, ranking, or tax alignment—the purpose is to let investors compare performance across companies and over time.