Which of the following are examples of SASB topic areas?

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Multiple Choice

Which of the following are examples of SASB topic areas?

Topic areas in SASB are standard categories used to structure sustainability disclosures. Climate change appears as an environmental topic area covering emissions, energy use, and climate-related risks. Data privacy and security is a governance/social topic area focused on protecting personal information and managing cyber risk. These illustrate the kinds of sustainability topics SASB includes across industries. The other options don’t fit SASB topic areas: tax compliance and revenue recognition are accounting concepts, an employee training program is more of a program activity than a topic area, and packaging color schemes aren’t regarded as SASB topic areas.

Topic areas in SASB are standard categories used to structure sustainability disclosures. Climate change appears as an environmental topic area covering emissions, energy use, and climate-related risks. Data privacy and security is a governance/social topic area focused on protecting personal information and managing cyber risk. These illustrate the kinds of sustainability topics SASB includes across industries. The other options don’t fit SASB topic areas: tax compliance and revenue recognition are accounting concepts, an employee training program is more of a program activity than a topic area, and packaging color schemes aren’t regarded as SASB topic areas.

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