What is the role of data quality in SASB's materiality determination?

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Data quality drives how confidently we can judge which topics matter and how useful the numbers are for decision-making. When data are accurate, complete, timely, comparable, and auditable, the evidence about a topic’s potential impact on enterprise value is solid. That makes it much more likely to identify material topics correctly and to present metrics that are credible enough for investors and other readers to rely on. If data quality is weak, assessments become uncertain, rankings of materiality can be distorted, and the metrics lose credibility and usefulness. So, high data quality enhances both the likelihood a topic is considered material and the decision-usefulness of the metrics used to measure it. It’s about credible, actionable information, not solely about audits.