What is the role of investor communications in SASB reporting?

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Investor communications in SASB reporting focus on translating sustainability topics into information that matters for investors by linking them to financial outcomes. They explain how sustainability issues can affect the company’s financial performance—such as revenue drivers, cost structures, capital needs, and risk exposure—and how management plans to mitigate risks and seize opportunities. This helps investors evaluate value creation and resilience over time within the broader financial reporting landscape. It is not about marketing products, it does not replace annual financial reporting, and it should present a balanced view rather than only positive metrics.