What is the recommended practice for presenting SASB data in annual reports?

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The recommended practice is to present material topic metrics with governance and data-quality disclosures, ideally in a dedicated sustainability section and cross-referenced to financial statements. This approach aligns SASB with investors’ need for decision-useful information that links sustainability performance to financial outcomes. By focusing on material topics, it highlights the issues most likely to affect value creation. Including governance details shows who oversees the data and what controls are in place, while data-quality disclosures explain data sources, methods, scope, and limitations, boosting credibility. Putting everything in a dedicated sustainability section makes the information accessible and comparable, and cross-referencing to financial statements helps readers see how sustainability matters relate to financial results, risks, and disclosures. Other approaches—qualitative summaries alone, footnotes only to financial statements, or replacing financial statements with sustainability metrics—do not provide the same balance of materiality, rigor, and linkage to financial reporting.