What is the recommended practice for boundary-setting in SASB reporting?

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Defining where you report from for sustainability metrics is about clearly identifying which parts of the organization are included for each metric and keeping that scope consistent over time. The recommended practice is to set entity boundaries that specify which subsidiaries or operations are included for the metrics you report, and then apply those same boundaries across reporting periods. This consistency makes it easier to compare performance year to year and ensures readers understand what is within the scope of the data.

Include the subsidiaries or operations that have material sustainability impacts or governance relevance to the metrics, but you don’t automatically include every subsidiary for every metric. If a boundary change is necessary due to organizational changes or new material topics, you should disclose and explain the change. Conversely, including only the parent company or changing boundaries arbitrarily undermines comparability and can omit relevant information.