What type of metrics does SASB provide for climate-related issues?

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SASB provides industry-specific metrics for financially material climate-related issues because the climate risks and opportunities a company faces vary by sector, so the disclosures that truly matter are different from one industry to another. This approach lets metrics reflect what drives financial performance within each industry, making comparisons meaningful among peers in the same sector.

By using industry-specific metrics, SASB ensures that climate disclosures are relevant and decision-useful for investors. For example, energy and utility companies might report emissions intensity and energy-related metrics, while manufacturing or tech companies would focus on different aspects of energy use and associated emissions. This is why there isn’t a single global set or a purely company-wide, non-industry-specific approach. Climate-related data exists, but its most informative form under SASB is tailored to industry.