Which mechanism does SASB recommend for improving data credibility?

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Improving data credibility comes from robust data governance that ensures information is accurate, complete, and comparable over time. The recommended mechanism includes building robust data collection processes so data are captured consistently and without gaps; using standardized definitions so the same metric means the same thing across facilities and periods; performing regular data validation to catch errors, outliers, and calculation mistakes; and establishing internal controls that provide checks and balances, such as documented procedures, approval workflows, and traceable audit trails. Together, these elements create trustworthy data that stakeholders can rely on for disclosure and decision-making.

External audits without internal standards can help, but without solid internal processes, credibility remains weak. Relying on third-party dashboards or publishing data without verification does not address underlying data quality and governance, so it undermines trust.