Which items are typical challenges in collecting SASB data?

• A. Data availability across sites, inconsistent systems, resource constraints, and varying definitions.
• B. Inability to map topics to potential financial impacts.
• C. Lack of scenarios to test materiality in Year 2.
• D. Excessive automation leading to data inundation.

Answer: (A)

Collecting SASB data across multiple sites hinges on data being available, consistently captured, and clearly defined. When a company operates in many locations, data may not exist for every site, or it may be stored in different systems and formats, creating gaps and making aggregation difficult. Resource constraints add another layer: gathering, validating, and reconciling data across diverse sources takes time, staff, and budget, which are often limited. Even when data are collected, varying interpretations of metrics—different definitions, units, or scopes—lead to inconsistencies unless a shared data dictionary and standardized reporting rules are in place. These interconnected challenges—data availability, fragmented systems, limited resources, and nonuniform definitions—are the typical hurdles in SASB data collection.

The other options describe issues more related to how sustainability topics are linked to financial impacts or how materiality is tested, rather than the practical data collection hurdles described above, and excessive automation is not usually the primary impediment to gathering SASB data.